™Your Policy Risk Impact Agent
670 sections in this chapter.
Neb. Rev. Stat. § 48-628.12 Benefits; disqualification; leave work voluntarily without good cause.
2.2K chars
An individual shall be disqualified for benefits: (1) For any benefit year beginning before October 1, 2018: (a) For the week in which he or she has left work voluntarily without good cause, if so found by the commissioner, and for the thirteen weeks immediately thereafter. For p…
Neb. Rev. Stat. § 48-628.13 Good cause for voluntarily leaving employment, defined.
4.0K chars
Good cause for voluntarily leaving employment shall include, but not be limited to, the following reasons: (1) An individual has made all reasonable efforts to preserve the employment but voluntarily leaves his or her work for the necessary purpose of escaping abuse at the place …
Neb. Rev. Stat. § 48-628.14 Extended benefits; terms, defined; weekly extended benefit amount; payment of emergency unemployment compensation.
8.3K chars
(1) As used in the Employment Security Law, unless the context otherwise requires: (a) Extended benefit period means a period which begins with the third week after a week for which there is a state "on" indicator and ends with either of the following weeks, whichever occurs late…
Neb. Rev. Stat. § 48-628.15 Extended benefits; eligibility; seek or accept suitable work; suitable work, defined.
3.9K chars
(1) An individual shall be ineligible for payment of extended benefits for any week of unemployment in his or her eligibility period if the commissioner finds that during such period (a) he or she failed to accept any offer of suitable work or failed to apply for any suitable wor…
Neb. Rev. Stat. § 48-628.16 Extended benefits; payments not required; when.
0.7K chars
(1) Except as provided in subsection (2) of this section, payment of extended benefits shall not be made to any individual for any week if (a) extended benefits would, but for this section, have been payable for such week pursuant to an interstate claim filed in any state under t…
Neb. Rev. Stat. § 48-628.17 Additional unemployment benefits; conditions; amount; when benefits payable.
3.0K chars
(1) In addition to any other unemployment benefits to which an individual is entitled under the Employment Security Law, an individual who has exhausted all regular unemployment benefits for which he or she has been determined eligible shall continue to be eligible for up to twen…
Neb. Rev. Stat. § 48-629 Claims; rules and regulations for filing.
0.5K chars
Claims for benefits shall be made in accordance with such rules and regulations as the commissioner may adopt and promulgate. Each employer shall post and maintain printed statements of such rules and regulations in places readily accessible to individuals in his or her service a…
Neb. Rev. Stat. § 48-629.01 Claims; advisement to claimant; amounts deducted; how treated.
1.6K chars
(1) An individual filing a new claim for unemployment compensation shall, at the time of the filing of such claim, be advised that: (a) Unemployment compensation is subject to federal and state income tax; (b) Requirements exist pertaining to estimated tax payments; (c) The indiv…
Neb. Rev. Stat. § 48-630 Claims; determinations; contents.
1.6K chars
(1) A determination upon a claim filed pursuant to section 48-629 shall be made promptly by the department. (2) A determination shall include a statement as to whether and in what amount claimant is entitled to benefits for the week with respect to which the determination is made…
Neb. Rev. Stat. § 48-631 Claims; redetermination; time; notice; appeal.
1.9K chars
(1) A redetermination upon a claim filed pursuant to section 48-629 may be made by a representative designated by the commissioner, hereinafter referred to as an adjudicator, if the adjudicator finds that: (a) An error in computation or identity has occurred in connection with th…
Neb. Rev. Stat. § 48-632 Claims; determination; notice; persons entitled; employer; rights; duties.
1.9K chars
(1) Notice of a determination upon a claim shall be promptly given to the claimant by electronic notice or by mailing such notice to his or her last-known address. A claimant shall elect to receive either electronic notice or mailed notice when he or she files a new claim or esta…
Neb. Rev. Stat. § 48-634 Administrative appeal; notice; time allowed; hearing; parties.
1.8K chars
(1) The claimant or any other party entitled to notice of a determination as provided in section 48-632 may file an appeal from such determination with the department. (2) An appeal must be in writing or in accordance with rules and regulations adopted and promulgated by the comm…
Neb. Rev. Stat. § 48-635 Administrative appeal; procedure; rules of evidence; record.
0.6K chars
(1) The presentation of disputed claims and the conduct of hearings and appeals shall be in accordance with the rules and regulations adopted and promulgated by the commissioner for determining the rights of the parties, whether or not such rules and regulations conform to common…
Neb. Rev. Stat. § 48-636 Administrative appeal; decision; conclusiveness.
0.8K chars
Except insofar as reconsideration of any determination is had under sections 48-630 to 48-632, any right, fact, or matter in issue, directly passed upon or necessarily involved in a determination or redetermination which has become final, or in a decision on appeal which has beco…
Neb. Rev. Stat. § 48-637 Administrative appeal; decision; effect in subsequent proceeding; certification of question.
1.3K chars
The final decisions of a hearing officer and the principles of law declared by him or her in arriving at such decisions, unless expressly or impliedly overruled by a later decision of a hearing officer or by a court of competent jurisdiction, shall be binding upon the commissione…
Neb. Rev. Stat. § 48-638 Appeal to district court; procedure.
1.6K chars
(1) Any party to the proceedings before a hearing officer may appeal the hearing officer's decision by filing a petition (a) in the district court of the county in which the individual claiming benefits claims to have been last employed or in which such claimant resides, (b) in a…
Neb. Rev. Stat. § 48-643 Witnesses; fees.
0.3K chars
Witnesses subpoenaed pursuant to sections 48-629 to 48-644 shall be allowed fees at a rate fixed by the commissioner, not to exceed the amount allowed for witness fees in district court. Such fees shall be deemed an expense of administering the Employment Security Law.
Neb. Rev. Stat. § 48-644 Benefits; payment; appeal not a supersedeas; reversal; effect.
0.8K chars
(1) Benefits shall be promptly paid in accordance with a determination or redetermination. (2) If pursuant to a determination or redetermination benefits are payable in any amount as to which there is no dispute, such amount of benefits shall be promptly paid regardless of any ap…
Neb. Rev. Stat. § 48-645 Benefits; waiver, release, and deductions void; discrimination in hire or tenure unlawful; penalty.
1.0K chars
(1) Any agreement by an individual to waive, release, or commute his or her rights to benefits or any other rights under the Employment Security Law shall be void. (2) Any agreement by an individual in the employ of any person or concern to pay all or any portion of an employer's…
Neb. Rev. Stat. § 48-647 Benefits; assignments void; exemption from legal process; exception; child support obligations; Supplemental Nutrition Assistance Program benefits overissuance; disclosure required; collection.
11.0K chars
(1)(a) Any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under sections 48-623 to 48-626 shall be void except as set forth in this section. Such rights to benefits shall be exempt from levy, execution, attachment, or any other …
Neb. Rev. Stat. § 48-648 Combined tax; employer; payment; rules and regulations governing; related corporations or limited liability companies; professional employer organization; annual administrative and operational support fee.
5.1K chars
(1) With respect to wages for employment, combined tax shall accrue and become payable by each employer not otherwise entitled to make payments in lieu of contributions for each calendar year in which he or she is subject to the Employment Security Law. Such combined tax shall be…
Neb. Rev. Stat. § 48-648.02 Wages, defined.
1.7K chars
(1) For tax years beginning before January 1, 2020, as used in sections 48-648 and 48-649 to 48-649.04 only, the term wages shall not include that part of the remuneration paid to an individual by an employer or by the predecessor of such employer with respect to employment withi…
Neb. Rev. Stat. § 48-649 Combined tax rate.
0.3K chars
The commissioner shall, for each calendar year, determine the combined tax rate applicable to each employer on the basis of his or her actual experience in the payment of contributions and with respect to benefits charged against his or her separate experience account in accordan…
Neb. Rev. Stat. § 48-649.01 State unemployment insurance tax rate; remittance; commissioner duties.
1.8K chars
(1) By December 1 of each calendar year, the commissioner shall determine the state unemployment insurance tax rate for the following year based on information available through the department. (2) If the state unemployment insurance tax rate is determined to be zero percent purs…
Neb. Rev. Stat. § 48-649.02 Employer's combined tax rate before benefits have been payable.
1.5K chars
(1) Until benefits have been payable from and chargeable to an employer’s experience account throughout the preceding four calendar quarters and wages for employment have been paid by the employer in each of the two preceding four-calendar-quarter periods, the employer’s combined…
Neb. Rev. Stat. § 48-649.03 Employer's combined tax rate once benefits payable from experience account; experience factor.
6.0K chars
(1) Once benefits have been payable from and chargeable to an employer's experience account throughout the preceding four calendar quarters and wages for employment have been paid by the employer in each of the two preceding four-calendar-quarter periods, the employer's combined …
Neb. Rev. Stat. § 48-649.04 State or political subdivision; combined tax; election to make payments in lieu of contributions.
2.8K chars
(1) The state or any of its political subdivisions and any instrumentality of one or more of the foregoing or any other governmental entity for which services in employment as provided in subdivision (4)(a) of section 48-604 are performed shall be required to pay combined tax on …
Neb. Rev. Stat. § 48-650 Combined tax rate; determination of employment; notice, method; review; redetermination; proceedings; appeal.
2.4K chars
(1) The commissioner shall determine the rate of combined tax applicable to each employer pursuant to sections 48-649 to 48-649.04 and may determine, at any time during the year, whether services performed by an individual were employment or for an employer. (2) Notice of a deter…
Neb. Rev. Stat. § 48-651 Employer's account; benefit payments; notice; effect.
0.9K chars
(1) The commissioner may provide for the following by rule and regulation: (a) Periodic notification to employers of benefits paid and chargeable to their accounts or of the status of such accounts; and (b) Notification to all base period employers of any individual of the establ…
Neb. Rev. Stat. § 48-652 Employer's experience account; reimbursement account; combined tax; liability; termination; reinstatement.
8.0K chars
(1)(a) A separate experience account shall be established for each employer who is liable for payment of combined tax. Whenever and wherever in the Employment Security Law the terms reserve account or experience account are used, unless the context clearly indicates otherwise, su…
Neb. Rev. Stat. § 48-654 Employer's experience account; acquisition by transferee-employer; transfer; contribution rate.
1.8K chars
(1) Subject to section 48-654.01, any employer that acquires the organization, trade, or business, or substantially all the assets of another employer shall immediately notify the commissioner of the acquisition and may, pursuant to rules and regulations adopted and promulgated b…
Neb. Rev. Stat. § 48-654.01 Employer's experience account; transferable; when; violation; penalty.
4.0K chars
(1) For purposes of this section: (a) Knowingly means having actual knowledge of or acting with deliberate ignorance or reckless disregard of the prohibition involved; (b) Person means an individual, a partnership, a limited liability company, a corporation, or any other legally …
Neb. Rev. Stat. § 48-655 Combined taxes; payments in lieu of contributions; collections; setoffs; interest; actions; setoff against federal income tax refund; procedure.
2.7K chars
(1) Combined taxes or payments in lieu of contributions unpaid on the date on which they are due and payable, as prescribed by the commissioner, shall bear interest at the rate of one and one-half percent per month from such date until payment, plus accrued interest, is received …
Neb. Rev. Stat. § 48-655.01 State; jurisdiction over employer; when.
0.2K chars
Employing one or more individuals to perform service within this state shall constitute sufficient contact with this state for the exercise of personal jurisdiction over such employer in any action under sections 48-655 to 48-655.02.
Neb. Rev. Stat. § 48-655.02 Combined taxes; courts; jurisdiction; actions.
0.3K chars
The courts of this state shall in the manner provided in sections 48-655 to 48-655.02 entertain actions to collect combined taxes or interest thereon for which liability has accrued under the employment security law of any other state or of the federal government.
Neb. Rev. Stat. § 48-656 Combined taxes; report or return; requirements; assessment; notice; protest; penalty.
2.8K chars
(1) If any employer fails to file a report or return required by the commissioner for the determination of combined taxes, the commissioner may make such reports or returns or cause them to be made and determine the combined taxes payable, on the basis of such information as he o…
Neb. Rev. Stat. § 48-657 Combined tax or interest; default; lien; contracts for public works; requirements.
4.4K chars
(1)(a) If any employer defaults in any payment of combined tax or interest, the commissioner may make in any manner feasible and cause to be filed as a secured transaction as provided in article 9, Uniform Commercial Code, and in the real estate mortgage records of any county in …
Neb. Rev. Stat. § 48-658 Combined tax; transfer of business; notice; succeeding employer's liability; action.
0.7K chars
Any person, group of individuals, partnership, limited liability company, corporation, or employer which acquires the organization, trade, or business or substantially all the assets thereof of an employer shall notify the commissioner thereof in writing by registered or certifie…
Neb. Rev. Stat. § 48-659 Combined tax and interest; legal distribution of employer's assets; priorities.
0.5K chars
In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including dissolution, reorganization, administration of estates of decedents, receivership, assignment for benefit of creditors, adjudicated insolvency, compo…
Neb. Rev. Stat. § 48-660 Combined tax or interest; adjustments; refunds.
0.5K chars
If more than the correct amounts of combined tax or interest are collected, then, under rules and regulations made under section 48-607, proper adjustments with respect thereto shall be made, without interest, in connection with subsequent combined tax. If such adjustment cannot …
Neb. Rev. Stat. § 48-660.01 Benefits; nonprofit organizations; combined tax; payments in lieu of contributions; election; notice; appeal; lien; liability.
6.1K chars
(1) Benefits paid to employees of nonprofit organizations shall be financed in accordance with this section. For the purpose of this section, a nonprofit organization is an organization, or group of organizations, described in subdivision (9) of section 48-603. (2)(a) Any nonprof…
Neb. Rev. Stat. § 48-661 Employer; election to become subject to Employment Security Law; written election to become or cease to be an employer; termination of coverage.
4.2K chars
(1) Except as otherwise provided in subsections (2) and (3) of this section, any employer not otherwise subject to the Employment Security Law, who is or becomes an employer subject to such law within any calendar year, shall be subject to such law during the whole of such calend…
Neb. Rev. Stat. § 48-662 State employment service; establishment; functions; funds available; agreements authorized.
2.2K chars
The state employment service is hereby established in the Department of Labor, State of Nebraska. The commissioner of such department, in the conduct of such service, shall establish and maintain free public employment offices in such number and in such places as may be necessary…
Neb. Rev. Stat. § 48-663 Benefits; prohibited acts by employee; penalty; limitation of time for prosecution.
0.9K chars
Whoever obtains or increases any benefit or other payment under sections 48-623 to 48-629 or under an employment security law of any other state, the federal government, or a foreign government, either for himself or herself or for any other person, (1) by making a false statemen…
Neb. Rev. Stat. § 48-663.01 Benefits; false statements by employee; forfeit; appeal; failure to repay overpayment of benefits; penalty; levy authorized; procedure; failure or refusal to honor levy; liability.
2.7K chars
(1)(a) Notwithstanding any other provision of this section, or of section 48-627 or 48-663, an individual who willfully fails to disclose amounts earned during any week with respect to which benefits are claimed by him or her or who willfully fails to disclose or has falsified as…
Neb. Rev. Stat. § 48-664 Benefits; false statements by employer; penalty; failure or refusal to make combined tax payment.
1.6K chars
Any employer, whether or not subject to the Employment Security Law, or any officer or agent of such an employer or any other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact, to prevent or reduce the …
Neb. Rev. Stat. § 48-665 Benefits; erroneous payments; recovery; methods; setoff against federal income tax refund; procedure.
2.3K chars
(1) Any person who has received any sum as benefits under the Employment Security Law to which he or she was not entitled shall be liable to repay such sum to the commissioner for the fund. Any such erroneous benefit payments shall be collectible (a) without interest by civil act…
Neb. Rev. Stat. § 48-665.01 Benefits; unlawful payments from foreign state or government; recovery.
1.2K chars
Any person who has received any sum as benefits to which he or she was not entitled from any agency which administers an employment security law of another state or foreign government and who has been found liable to repay benefits received under such law may be required to repay…
Neb. Rev. Stat. § 48-666 Violations; general penalty.
0.4K chars
Any person who shall willfully violate any provision of the Employment Security Law or any order, rule, or regulation thereunder, the violation of which is made unlawful or the observance of which is required under the terms of such law, and for which a penalty is neither prescri…
Neb. Rev. Stat. § 48-667 Commissioner of Labor; civil and criminal actions; representation.
0.5K chars
(1) In any civil action to enforce the Employment Security Law, the commissioner and the state may be represented by any qualified attorney who is employed by the commissioner and is designated by him or her for this purpose or at the commissioner's request by the Attorney Genera…