NAC616A.200. “Payroll” defined.

“Payroll” means, for the purpose of computing premiums for workers’ compensation to be paid by an employer who is not a self-insured employer or a member of an association of self-insured public or private employers, the first $36,000 paid by each employer to any one employee during a policy year and includes, without limitation:

     1. Salary.

     2. Commissions.

     3. Piecework.

     4. Incentive pay.

     5. Vacation pay.

     6. Sick pay.

     7. Holiday pay.

     8. Wages.

     9. Bonuses.

     10. Overtime pay.

     11. Termination pay.

     12. Travel time pay which is compensation for time spent traveling.

     13. Tips collected and disbursed by employers which were not paid at the discretion of the customer.

     14. Tips not included in subsection 13 which the employee has reported pursuant to 26 U.S.C. § 6053(a).

     15. Tool allowance or rental, including vehicle rental or usage, where no accounting is required of the employee.

     16. Reasonable market value of board, rent, housing, lodging or similar advantage received from an employer. The value for board and room must be reported at a minimum of $150 monthly, $5 daily or $1.50 per meal and the value for a room alone at a minimum of $50 per month.

     17. Cafeteria plan benefits provided to the employee at the employee’s option, in lieu of salary pursuant to section 125 of the Internal Revenue Code of 1986.

     18. All deemed wages defined by provisions of chapters 616A to 617, inclusive, of NRS.

     (Added to NAC by Div. of Industrial Relations by R093-98, 12-18-98, eff. 7-1-99)