August 1, 2019

Nevada: “Leave for any Purpose” Program

As mentioned in last month’s Benefit Beat, a new law (SB 312) was enacted in Nevada that provides paid leave “for any purpose”, which bears semblance to the general paid leave program enacted in Maine (see our prior Benefit Beat article summarizing this law). 

In a nutshell, when the law takes effect on January 1, 2020, eligible employees in Nevada would be entitled to accrue up to 40 hours per benefit year that can be used for “any purpose”.  With regard to applicability of the law:

  • Employers subject to this law include private sector employers employing 50 or more employees in the State.  A new employer need not comply with the requirements of the law for the first two years of its operation.
  • An eligible employee is one who is engaged in private employment by the covered employer.   Temporary, seasonal, or on-call employees are not eligible for the paid leave benefit.

Amount, accrual, frontloading and carryover of leave

An employee is entitled to accrue 0.01923 hours of paid leave for each hour an employee works, up to 40 hours in a benefit year.  For this purpose, a benefit year refers to a 365-day period used by the employer when calculating the accrual of paid leave.  Alternatively, an employer can frontload the hours, based on what the individual is expected to accrue in a benefit year.  At this point, there is no guidance on what would happen if the employer either over or under estimates this amount.

Accrual begins upon the date of hire, but employers may impose a 90-day waiting period prior to using the leave.   Use of paid leave can be limited to 40 hours per benefit year, and can be set up in increments not exceeding 4 hours.  Individuals are entitled to carry over up to 40 hours of accrued paid leave to the next benefit year.

An employer is not required to provide compensation to an employee for unused paid leave upon separation from employment.  In the event of involuntary separation from employment and the employee is rehired within 90 days, any previously unused paid leave hours available for use by that employee must be reinstated.

Use of leave.  An employee may use paid leave for any reason.  

Coordination with employer’s existing policy.  An employer’s existing leave policy that provides employees at least the same amount of paid leave for the same purposes, and under the same conditions as required by the law, will satisfy the requirements of the law.

Notice Requirements

  • Employee notice obligations.  An employee is required to give notice as soon as practicable to his/her employer of need to use paid leave.
  • Employer notice obligations.  Employers are required to post a bulletin informing employees of the paid leave benefits in a conspicuous location in each workplace maintained by the employer. The Labor Commissioner has prepared a model workplace posting that can be used for this purpose.  Further, information about the paid leave program is included in the “Rules to Be Observed by Employers” that is required to be part of an employer’s workplace posting.  In addition, employers are required to provide an accounting of the hours of paid leave available for use by that employee on each payday.

Record keeping requirements.  An employer is required to maintain records of the accrual and use of paid leave for each employee for at least one year.

Enforcement.  The Nevada Labor Commissioner is charged with developing implementation rules for this law, as well as enforce its provisions.


The information contained in this article is provided as general guidance and may be affected by changes in law or regulation. This article is not intended to replace or substitute for accounting or other professional advice. Please consult a CBIZ professional. This information is provided as-is with no warranties of any kind. CBIZ shall not be liable for any damages whatsoever in connection with its use and assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.

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