Title 23 — Labor

A. If an employer transfers the employer's trade or business or a portion of the trade or business to another employer and at the time of the transfer there is substantially common ownership, management or control between the two employers, the unemployment experience that is att…

No agreement by an individual in the employ of any person or concern to pay all or a portion of an employer's contributions or payments in lieu of contributions required under this chapter from the employer shall be valid.

A. No employer shall directly or indirectly make, require or accept a deduction from wages to finance the employer's contributions or payments in lieu of contributions required from him, or require or accept a waiver of any right under this chapter by any individual in his employ…

A. If contributions are not paid on the date due and payable as prescribed by the commission, the whole or part thereafter remaining unpaid shall bear interest at the rate of one per cent per month, or fraction thereof, from and after the due date until payment is received by the…

A. If a contribution, payment in lieu of a contribution, penalty or interest imposed under this chapter is not paid when due, these amounts may be collected by levy pursuant to section 23-752 or by civil action in the name of the department, and the employer adjudged in default s…

A. If a contribution or payment in lieu of a contribution imposed under this chapter is not paid when due, the department may, instead of pursuing civil action authorized in section 23-737, obtain judgment against the employer as prescribed by this section. B. No earlier than fif…

A. A debtor who fails to pay any contributions, payments in lieu of contributions, penalties, interest or fees imposed under this chapter is liable for all costs and expenses incurred by the department to collect these amounts. The department may collect these costs and expenses …

A. If an employer neglects or refuses to make a return as required by this chapter, the department shall make an estimate based on information in the department's possession of the amount of contributions due from the employer for the period for which the employer failed to make …

A. If the department finds through its audit or claims-taking procedures that the return filed by an employer is deficient, the department may compute the amount required to be paid on the basis of any information in the department's possession and make an assessment of the amoun…

A. Notwithstanding sections 23-738 and 23-738.01, if the department believes the collection of a contribution, payment in lieu of contributions, interest or penalties will be jeopardized by delay, it may, whether or not the time prescribed for making reports and paying the amount…

If a timely petition for reassessment is filed and after any decision on the issue of liability arising under section 23-724 affecting the assessment has become final, the department shall reconsider the assessment and render a decision. The department may increase or decrease th…

Notwithstanding section 23-742, the department shall refund any payment of contributions, payment in lieu of contributions, interest or penalties subsequently determined not due as a result of an appeal to the notice issued by the department pursuant to section 23-724, 23-732, 23…

A. Not later than three years after the date on which any contribution or interest on a contribution becomes due, an employer who has paid the contribution or interest may apply for an adjustment of the contribution or interest in connection with subsequent contribution payments,…

A. Except as provided in subsections D and E of this section, additional contributions, payments in lieu of contributions, interest or penalties shall not be determined by the department to be due after three years from the date the contributions, payments in lieu of contribution…

A. In event of a distribution of an employer's assets pursuant to court order, including receivership, assignment for benefit of creditors, adjudicated insolvency, composition or similar proceeding, contributions then or thereafter due shall be paid in full prior to all other cla…

If any contributions, payments in lieu of contributions, interest or penalties which the department is required to collect are not paid, the unpaid amounts are a lien from the date the amounts became due as determined by the department on all property and rights to property, whet…

A. The department may perfect a lien no earlier than fifteen days after the date on which contributions, payments in lieu of contributions, interest or penalties are due. B. The lien imposed by section 23-745 may be perfected by the department against the employer's real property…

A. If a lien established by section 23-745 has been satisfied and a notice of the lien was recorded by the department pursuant to section 23-746, the department shall issue a release of the lien to the person against whom the lien was claimed. The department shall record the lien…

A. The employer may cause his property to be released from the lien provided by sections 23-745 and 23-746, by filing with the commission a bond in double the amount claimed in the lien, executed by a surety licensed to do business in the state, running to the commission and cond…

The transfer, through sale, exchange or otherwise, of a major portion of the assets of a delinquent employer shall not defeat or impair the lien in favor of the commission, and the person acquiring the assets shall be liable for payment of all delinquent contributions, interest o…

Any employing unit or any officer or agent of an employing unit or any other person who knowingly fails or refuses to make any contribution or other payment as required by this chapter or to furnish any reports required by this chapter or to produce or permit the inspection or co…

A. This section applies to: 1. Any nonprofit organization described in section 23-617, paragraph 10 that but for section 23-613, subsection A, paragraph 2, subdivision (c) would not be subject to this chapter, or that is not mandatorily subject to this chapter because of insuffic…

Effective January 1, 1974, this state or any of its agencies or boards may elect to become liable for payments in lieu of contributions for a period of not less than three consecutive taxable years by filing a written notice of its election with the department not later than thir…

A. Any Indian tribe for which service in employment is performed is an employer for the purposes of this chapter. Benefits that are based on service in the employment by an Indian tribe are payable in the same amount and on the same terms and are subject to the same conditions as…

A. If a debtor who is liable to pay any contributions, payments in lieu of contributions, interest or penalties neglects or refuses to pay the amounts, the department may collect the amounts, and other monies sufficient to cover the expenses of the levy, by levy on all property a…

A. Except as provided in subsection B of this section, a person in possession of, or obligated with respect to, property or rights to property subject to levy on which a levy has been made, on demand of the department, shall surrender the property or rights to property or dischar…

If a levy has been made or is about to be made on property, or a right to property, any person having custody or control of books or records containing evidence or statements relating to the property or a right to the property subject to levy, on demand of the department, shall e…

A. The following property is exempt from levy under this article: 1. Wearing apparel and school books necessary for the debtor or members of the debtor's family. 2. Fuel, provisions, furniture, personal effects, arms for personal use, livestock and poultry of the debtor not in ex…

A. Except as otherwise provided in this section, the notice of sale and sale of property seized by the department under this article shall be conducted in the manner and the time provided in title 12, chapter 9, article 7, relating to the sale of property under execution. B. Real…

A. The department may release the levy on all or a part of the property or rights to property levied on if the department determines that this action will facilitate the collection of the liability. The release shall not operate to prevent any subsequent levy. B. If the departmen…

In this article, unless the context otherwise requires: 1. "Affected group" means two or more employees designated by the employer to participate in a shared work plan. 2. "Approved shared work plan" or "approved plan" means an employer's shared work plan which meets the requirem…

A. An employer wishing to participate in the shared work unemployment compensation program shall submit a signed, written shared work plan to the department for approval. The department shall approve a shared work plan only if the plan: 1. Specifies the employees in the affected …

A. An individual is eligible to receive shared work benefits with respect to any week only if, in addition to meeting the requirements of article 6 of this chapter as modified by subsection E of this section, the department finds that during the week: 1. The individual is employe…

The department shall pay an individual eligible for shared work benefits with respect to any week a shared work benefit that is a proportionate amount as provided in this section of the employee's weekly benefit amount as provided in section 23-780. The department shall pay a sha…

Except as otherwise provided by or inconsistent with this article, this chapter and department regulations apply to benefits under this article.

A. An unemployed individual is eligible to receive benefits with respect to any week only if the department finds that the individual: 1. Has registered for work at and thereafter has continued to report at an employment office in accordance with the regulations prescribed by the…

A. Notwithstanding any other provision of this chapter, no otherwise eligible individual shall be denied benefits for any week: 1. Because he is in training approved by the secretary of labor under section 236 of the trade act of 1974, as amended, or because of leaving work which…

A. The department shall establish a training program to provide a structured, supervised training opportunity to individuals through employers that volunteer to participate in the program. The training program may be a department-approved or a United States department of labor-ap…

A. Claims for benefits shall be made in accordance with such regulations as the department prescribes. The department shall require an individual claiming benefits to provide information and documents on which the claim is based at the time of filing the claim. B. When an initial…

A. A representative designated by the department as a deputy shall promptly examine any claim for benefits and, on the basis of the facts found by the deputy, shall determine whether or not the claim is valid. If the claim is valid, the deputy shall also determine the week with r…

A. The department shall require an individual who files a claim for benefits to provide documentation or information sufficient for the department to determine the individual's eligibility for benefits. If an individual who files a claim for benefits has the ability to produce do…

An individual shall be disqualified for benefits: 1. For the week in which the individual has left work voluntarily without good cause in connection with the employment, and in addition to the waiting week, for the duration of the individual's unemployment and until the individua…

A. An individual shall be disqualified for benefits if the department finds the individual has failed without cause either to apply for available, suitable work, when so directed by the employment office or the department, to actively engage in seeking work, to accept suitable wo…

A. An individual shall be disqualified for benefits for any week with respect to which the commission finds that his total or partial unemployment is due to a labor dispute, strike or lockout which exists at the factory, establishment or other premises at which he is or was last …

Any person who, within the twenty-four calendar months immediately preceding a week in which he files a valid claim for benefits, has made a false statement or representation of a material fact knowing it to be false, or knowingly failed to disclose a material fact with intent to…

A. The weekly benefit amount of an individual shall be an amount equal to 1/25 of the person's total wages for insured work paid during that quarter of the person's base period in which such total wages were highest, but if: 1. From and after June 30, 2004 and before July 1, 2022…

A. An otherwise eligible individual is entitled during a benefit year to a total amount of benefits equal to: 1. Twenty-six times the individual's weekly benefit amount if the unemployment rate in the prior calendar quarter is five percent or more. 2. Twenty-four times the indivi…

A. Benefits based on services, substantially all of which consist of participating in sports or athletic events or training or preparing to so participate, shall not be paid to an individual for any week of unemployment which begins during the period between two successive sport …

All benefits provided by this chapter shall be payable from the unemployment compensation fund. All benefits shall be paid through offices of the department of economic security.

A. No assignment, pledge or encumbrance of the right to benefits which are or may become due or payable under this chapter shall be valid, and the rights to benefits shall be exempt from levy, execution, attachment or any other remedy provided for the collection of debts. Benefit…