NRS 286.040: “Employee” defined.

1. “Employee” means:

(a) A public officer of the State of Nevada or its political subdivisions.

(b) Any person employed by a public employer whose compensation is provided by the public employer and who is under the direction or control of officers of the public employer.

2. “Employee” does not include independent contractors or persons rendering professional services to an employer on a fee, retainer or contract basis.

3. The Board shall determine who are employees under this definition.