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To 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.
Cite this article: FindLaw.com - Nevada Revised Statutes Title 18. State Executive Department § 231.14052. Eligibility for certification: Determination of full-time equivalent employee - last updated January 01, 2020 | https://codes.findlaw.com/nv/title-18-state-executive-department/nv-rev-st-231-14052/
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