No, it does not.
Converting the analogue signal from the 3.5mm port to digital optical requires a converter box - not cheap & tbh more trouble than it's worth.
There are a few HDMI "boxes" which can separate the audio into various outputs INCLUDING Toslink optical AND which have an HDMI out too;
search for "HDMI audio converter".
Here in the UK , the Neet HDMI Audio Converter seems popular at approx £40/$50.
That is not a recommendation btw as I have never needed to use one; just a suggestion.
Hope that helps.
Thanks for the confirmation. I already own a HDMI Splitter with a Toslink Port, but I have some Trouble with it.
I'm running Windows 8.1 on my NUC and the only thing I got on my Home-Cinema is Stereo. Windows sees 6 available Channels but when I run Plex Home Theater for example, which is correctly configured for 5.1, and run a Dolby Channel Test, I only got Stereo Output :/
I was disappointed the latest NUC's don't have any form of optical out either. I bought the above and it has been working perfectly for at least the last month now. I get no drop outs and the amp detects DD or DTS accordinly.
In fairness Toslink is now relatively old technology, plus it would need space for another port within a small form factor.
TBH in the past I personally preferred digital coaxial SPDIF - which is also not an option on the NUC.
On my NUC the HDMI carries multichannel audio to my AV amp - and from there to my big screen when I want/need that option.
The miniDP goes to my monitor with its inbuilt sound for day-to-day stuff.