NAC648.336. Determination of who is “bona fide employee” for purposes of NRS 648.140.

For the purposes of NRS 648.140, an employee of a licensee shall be deemed to be a “bona fide employee” if:

     1. The Board makes a determination that the employee is subject to the control of the licensee with regard to the performance of services;

     2. The wages paid to the employee by the licensee are subject to the Federal Insurance Contributions Act, 26 U.S.C. §§ 3101 et seq., and the Federal Unemployment Tax Act, 26 U.S.C. §§ 3301 et seq.; and

     3. The licensee is required to file reports with the Employment Security Division of the Department of Employment, Training and Rehabilitation and its insurer who provides industrial insurance concerning the payment of compensation to the employee. As used in this subsection, “insurer” has the meaning ascribed to it in NRS 616A.270.

     (Added to NAC by Priv. Investigator’s Lic. Bd., eff. 4-22-93; A 10-20-95; R047-12, 10-23-2013)—(Substituted in revision for NAC 648.560)