Employers in Nevada are not required to pay out vacation or paid leave time accrued. See NRS 608.0197(1)(i). If an employee is rehired within 90 days, the employer must reinstate any paid leave hours. If an employer does pay out vacation or paid leave time, the employee is ineligible for unemployment benefits for any week in which the employee received paid leave for that week. So, if your employer pays leave when you are laid off or terminated, and you have 3 weeks of accrued leave time, you would be ineligible for unemployment benefits for 3 weeks. See NRS 612.430.