Nevada employers are permitted to pay the state’s lower-tier minimum wage rate if they offer health benefits. In MDC Restaurants, LLC v. The Eighth Judicial Dist. Court, the Nevada Supreme Court recently clarified what constitutes “health benefits.” Because the difference between the upper-tier and lower-tier minimum wage rates is $1.00, the court used “common sense” in stating that health benefits must be “at least equivalent to the one dollar per hour in wages that the employee would otherwise receive” and cost the employer at least an additional dollar in wages.