To “provide” health benefits under the Minimum Wage Amendment, an employer need only offer to employees (rather than enroll them in) a qualifying health benefit plan. Tips are not included in an employee’s gross taxable income for calculating maximum health benefit plan premiums.
Grimes, Alysa, "MDC Rests. v. Eighth Jud. Dist. Ct., 132 Nev. Adv. Op. 76 (Oct. 27, 2016)" (2016). Nevada Supreme Court Summaries. 1011.