NV Rev Stat § 612.190 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|NRS 612.190 - "Wages" defined.

  1. "Wages" means:  (a) All remuneration paid for personal services, including commissions and bonuses and the cash value of all remuneration payable in any medium other than cash; and  (b) Income from tips reported by an employee to his or her employer pursuant to 26 U.S.C. § 6053(a). For the purposes of determining income from tips:  (1) Such reports may not be amended.  (2) Tips reported after the 10th day of the month following the calendar month in which they were received may not be included or used in any claim for benefits.  2. The reasonable cash value of remuneration payable in any medium other than cash must be estimated and determined in accordance with regulations adopted by the Administrator. To determine insured status only, back pay awards must be allocated to the quarters with respect to which they were paid.  3. "Wages" does not include:  (a) The amount of any payment made, including any amount paid by an employing unit for insurance or annuities, or into a fund, to provide for any such payment, to or on behalf of a person or any dependents of the person under a plan or system established by an employing unit which makes provision generally for persons performing service for it, or for those persons generally and their dependents, or for a class or classes of those persons, or for a class or classes of those persons and their dependents, on account of:  (1) Retirement;  (2) Sickness or accident disability;  (3) Medical or hospitalization expenses in connection with sickness or accident disability; or  (4) Death.  (b) The amount of any payment made by an employing unit to a person performing service for it, including any amount paid by an employing unit for insurance or annuities, or into a fund, to provide for any such payment, on account of retirement.  (c) The amount of any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability by an employing unit to or on behalf of a person performing services for it after the expiration of 6 calendar months following the last calendar month in which the person performed services for the employing unit.  (d) The amount of any payment made by an employing unit to or on behalf of a person performing services for it or a beneficiary of the person:  (1) From or to a trust described in Section 401(a) which is exempt from tax under Section 501(a) of the Internal Revenue Code of 1954 at the time of the payment unless the payment is made to a person performing services for the trust as remuneration for such services and not as a beneficiary of the trust; or  (2) Under or to an annuity plan which, at the time of the payment, meets the requirements of Section 401(a)(3), (4), (5) and (6) of the Internal Revenue Code of 1954.  (e) The payment by an employing unit, without deduction from the remuneration of the person in its employ, of the tax imposed upon a person in its employ, under Section 3101 of the Internal Revenue Code of 1954 with respect to services performed for the employing unit.  (f) Remuneration paid in any medium other than cash to any person who performs agricultural labor or to a person for service not in the course of the employing unit’s trade or business.  (g) The amount of any payment, other than vacation or sick pay, made to a person after the month in which the person attains the age of 65, if the person did not perform services for the employing unit in the period for which the payment is made.  [2:129:1937; renumbered 2.14:129:137, 1945, 299; A 1947, 299; 1949, 257; 1955, 698] — (NRS A 1957, 513; 1977, 835; 1983, 1954; 1991, 2388; 1993, 1806)