Chapter 48 — LABOR
917 sections in this chapter.
Neb. Rev. Stat. § 48-618 Unemployment Compensation Fund; treasurer; accounts; transfer of interest; depositories; Unemployment Trust Fund; investment; bond or insurance.
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(1) The Commissioner of Labor shall designate a treasurer and custodian of the Unemployment Compensation Fund, who shall be selected in accordance with section 48-609. The treasurer shall administer the Unemployment Compensation Fund in accordance with the directions of the commi…
Neb. Rev. Stat. § 48-619 Unemployment Trust Fund; withdrawals.
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(1) Money shall be requisitioned from this state's account in the Unemployment Trust Fund solely for the payment of benefits in accordance with lawful rules and regulations adopted and promulgated by the Commissioner of Labor, except that money credited to this fund pursuant to s…
Neb. Rev. Stat. § 48-620 Unemployment Trust Fund; discontinuance.
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(1) The provisions of sections 48-617 to 48-619, to the extent that they relate to the Unemployment Trust Fund, shall be operative only so long as such Unemployment Trust Fund continues to exist and so long as the Secretary of the Treasury of the United States of America continue…
Neb. Rev. Stat. § 48-621 Employment Security Administration Fund; Employment Security Special Contingent Fund; created; use; investment; federal funds; treatment.
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(1) The administrative fund shall consist of the Employment Security Administration Fund and the Employment Security Special Contingent Fund. Each fund shall be maintained as a separate and distinct account in all respects, as follows: (a) There is hereby created in the state tre…
Neb. Rev. Stat. § 48-622 Funds lost and improper expenditures; replacement; reimbursement.
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This state recognizes its obligation to replace, and hereby pledges the faith of this state that funds will be provided in the future, and applied to the replacement of, any money received from the Secretary of Labor of the United States under Title III of the Social Security Act…
Neb. Rev. Stat. § 48-622.01 State Unemployment Insurance Trust Fund; termination; state unemployment insurance tax; disposition.
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There is hereby created in the state treasury a special fund to be known as the State Unemployment Insurance Trust Fund. The fund terminates on July 1, 2025, and the State Treasurer shall transfer any money in the fund on such date to the Workforce Development Program Cash Fund. …
Repealed. Laws 2026, LB1072, § 241.
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[Repealed or reserved.]
Repealed. Laws 2025, LB265, § 23.
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[Repealed or reserved.]
Neb. Rev. Stat. § 48-623 Benefits; how paid.
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All benefits provided in the Employment Security Law shall be payable from the Unemployment Compensation Fund. All benefits shall be paid through employment offices in accordance with rules and regulations adopted and promulgated by the Commissioner of Labor.
Neb. Rev. Stat. § 48-624 Benefits; weekly benefit amount; calculation.
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For any benefit year beginning on or after January 1, 2018: (1) An individual's weekly benefit amount shall be one-half of his or her average weekly wage rounded down to the nearest even whole dollar amount, but shall not exceed one-half of the state average weekly wage as annual…
Neb. Rev. Stat. § 48-625 Benefits; weekly payment; how computed; suspension; conditions.
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(1) Except as provided in subsection (4) of this section, each eligible individual who is unemployed in any week shall be paid with respect to such week a benefit in an amount equal to his or her full weekly benefit amount if he or she has wages payable to him or her with respect…
Neb. Rev. Stat. § 48-626 Benefits; maximum annual amount; determination.
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(1) For any benefit year beginning before July 21, 2022, any otherwise eligible individual shall be entitled during any benefit year to a total amount of benefits equal to whichever is the lesser of (a) twenty-six times his or her weekly benefit amount or (b) one-third of his or …
Neb. Rev. Stat. § 48-627 Benefits; eligibility conditions; availability for work; requirements.
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An unemployed individual shall be eligible to receive benefits with respect to any week, only if the Commissioner of Labor finds: (1) He or she has registered for work at an employment office, is actively searching for work, and thereafter reports at an employment office in accor…
Neb. Rev. Stat. § 48-627.01 Benefits; monetary eligibility; earned wages; adjustment.
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(1) In addition to the requirements of section 48-627, for any benefit year beginning on or after January 1, 2018, an unemployed individual shall be monetarily eligible to receive benefits if the commissioner finds he or she has: (a) Earned total wages for employment by employers…
Neb. Rev. Stat. § 48-628 Benefits; conditions disqualifying applicant; exceptions.
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(1) An individual shall be disqualified for benefits for any week of unemployment in which the commissioner finds he or she has failed, without good cause, to apply for available, suitable work when so directed by the employment office or the commissioner, to respond to an offer …
Neb. Rev. Stat. § 48-628.01 Benefits; disqualification; receipt of other unemployment benefits.
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An individual shall be disqualified for benefits for any week with respect to which, or a part of which, he or she has received or is seeking unemployment benefits under an unemployment compensation law of any other state or of the United States. If the appropriate agency of such…
Neb. Rev. Stat. § 48-628.02 Benefits; disqualification; receipt of other remuneration.
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(1) An individual shall be disqualified for benefits for any week in which he or she is receiving or has received remuneration in the form of: (a) Wages in lieu of notice or a dismissal or separation allowance; (b) Vacation leave pay, including that received in a lump sum or upon…
Neb. Rev. Stat. § 48-628.03 Benefits; disqualification; student.
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(1) An individual shall be disqualified for benefits for any week of unemployment if such individual is a student unless the major portion of his or her wages for insured work during his or her base period was for services performed while attending school. Attendance at a school,…
Neb. Rev. Stat. § 48-628.04 Benefits; disqualification; alien.
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(1) An individual shall be disqualified for unemployment benefits for any week if the services upon which such benefits are based are performed by an alien. This section shall apply unless such alien: (a) Is an individual who was lawfully admitted for permanent residence at the t…
Neb. Rev. Stat. § 48-628.05 Benefits; disqualification; sports or athletic events.
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An individual shall be disqualified for unemployment benefits for any week if substantially all the services upon which such benefits are based consist of participating in sports or athletic events or training or preparing to so participate, if: (1) Such week of unemployment begi…
Neb. Rev. Stat. § 48-628.06 Benefits; disqualification; educational institution.
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An individual shall be disqualified for benefits for any week of unemployment if claimed benefits are based on services performed: (1) In an instructional, research, or principal administrative capacity for an educational institution, if: (a) Such week commences during the period…
Neb. Rev. Stat. § 48-628.07 Benefits; training.
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(1) Notwithstanding any other provisions of the Employment Security Law, no otherwise eligible individual shall be denied benefits for any week because he or she is in training approved under section 236(a)(1) of the federal Trade Act of 1974, 19 U.S.C. 2296(a)(1). Such an indivi…
Neb. Rev. Stat. § 48-628.08 Benefits; disqualification; leave of absence.
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An individual shall be disqualified for benefits for any week during which the individual is on a leave of absence.
Neb. Rev. Stat. § 48-628.09 Benefits; disqualification; labor dispute.
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(1) An individual shall be disqualified for benefits for any week with respect to which the commissioner finds that his or her total unemployment is due to a stoppage of work which exists because of a labor dispute at the factory, establishment, or other premises where he or she …
Neb. Rev. Stat. § 48-628.10 Benefits; disqualification; discharge for misconduct.
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(1) An individual shall be disqualified for benefits for the week in which he or she has been discharged for misconduct connected with his or her work, if so found by the commissioner, and for the fourteen weeks immediately thereafter. (2) If the commissioner finds that the indiv…
Neb. Rev. Stat. § 48-628.11 Benefits; disqualification; multiple disqualifications for prohibited acts by employee.
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An individual shall be disqualified for benefits for any week of unemployment benefits or for waiting week credit if he or she has been disqualified from the receipt of benefits pursuant to section 48-663.01 two or more times in the five-year period immediately prior to filing hi…
Neb. Rev. Stat. § 48-628.12 Benefits; disqualification; leave work voluntarily without good cause.
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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.
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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.
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(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.
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(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.
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(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.
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(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.
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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.
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(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.
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(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.
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(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.
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(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…
Repealed. Laws 2012, LB 1058, § 17.
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[Repealed or reserved.]
Neb. Rev. Stat. § 48-634 Administrative appeal; notice; time allowed; hearing; parties.
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(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.
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(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.
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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.
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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.
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(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…
Repealed. Laws 1988, LB 352, § 190.
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[Repealed or reserved.]
Repealed. Laws 2017, LB172, § 89.
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[Repealed or reserved.]
Repealed. Laws 2017, LB172, § 89.
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[Repealed or reserved.]
Repealed. Laws 2017, LB172, § 89.
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[Repealed or reserved.]
Neb. Rev. Stat. § 48-643 Witnesses; fees.
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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.
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(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.
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(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…