Base period defined.
Nev. Rev. Stat. § 612.025
in effect1. Except as otherwise provided in this section and in NRS 612.344 , base period means the first 4 of the last 5 completed calendar quarters immediately preceding the first day of a persons benefit year, except that if one calendar quarter of the base period so established has been used in a previous determination of the persons entitlement to benefits the base period is the first 4 completed calendar quarters immediately preceding the first day of the persons benefit year.
2. If a person is not entitled to benefits using the base period as defined in subsection 1 but would be entitled to benefits if the base period were the last 4 completed calendar quarters immediately preceding the first day of the persons benefit year, base period means the last 4 completed calendar quarters immediately preceding the first day of the persons benefit year.
3. In the case of a combined wage claim pursuant to the reciprocal arrangements provided in NRS 612.295 , the base period is that applicable under the unemployment compensation law of the paying state.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-612.htmlFetched: 10/4/2026