Nevada Revised Statutes
Chapter 611 - Employment Agencies and Offices
NRS 611.460 - Responsibilities of client company and professional employer organization; limitations; joint and several liability of client company.

1. A client company of a professional employer organization as defined in NRS 611.400 shall be deemed to be the employer of the employees it leases for the purposes of chapter 612 of NRS.
2. A professional employer organization shall be deemed to be an employer of its leased employees for the purposes of offering, sponsoring and maintaining any benefit plans. The provisions of this subsection do not affect the employer-employee relationship that exists between a leased employee and a client company.
3. A professional employer organization shall not offer, sponsor or maintain for its leased employees any self-funded insurance program. A professional employer organization shall not act as a self-insured employer or be a member of an association of self-insured public or private employers pursuant to chapters 616A to 616D, inclusive, or chapter 617 of NRS or title 57 of NRS.
4. If a professional employer organization fails to:
(a) Pay any contributions, premiums, forfeits or interest due; or
(b) Submit any reports or other information required,
pursuant to this chapter or chapter 616A, 616C, 616D or 617 of NRS, the client company is jointly and severally liable for the contributions, premiums, forfeits or interest attributable to the wages of the employees leased to it by the professional employer organization.
(Added to NRS by 1993, 2420; A 1995, 2014, 2135; 1997, 579; 2003, 20th Special Session, 218; 2007, 3340; 2009, 1129; 2011, 3421; 2015, 2680; 2021, 1924)—(Substituted in revision for NRS 616B.691)

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