Eligibility for certification: Determination of full-time equivalent employee.
Nev. Rev. Stat. § 231.14052
in effectTo determine whether an employee is a full-time equivalent employee pursuant to NRS 231.1405:
1. An owner of a business applying for certification as a local emerging small business must not be considered a full-time equivalent employee;
2. The period during which the full-time equivalency of an employee is determined must be based on the same period as the tax year for the business applying for certification as a local emerging small business; and
3. The hours worked by part-time and seasonal employees must be converted into full-time equivalent hours by dividing by 2,080 the total hours worked for the business applying for certification by all part-time and seasonal employees.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-231.htmlFetched: 10/4/2026