Nevada Code § 287.190

Exclusion of service of employee eligible for participation in Public Employees Retirement System; exception
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1. Except as provided in subsection 2,
service of employees of the State of Nevada or of any political subdivision
thereof who are eligible to participate in the Retirement System established
pursuant to chapter 286 of NRS is specifically
excluded from NRS 287.050 to 287.240 , inclusive.
2. Any certified public school teacher
receiving a service retirement allowance under the provisions of chapter 286 of NRS may, upon subsequent
employment in the position of substitute teacher in any school district in the
State, file a written request with the school district for coverage under the
Social Security Act, pursuant to the provisions of NRS 287.050 to 287.240 , inclusive.

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