Chapter 48 — LABOR
917 sections in this chapter.
Repealed. Laws 2017, LB172, § 89.
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[Repealed or reserved.]
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.
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(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.
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(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…
Repealed. Laws 2017, LB172, § 89.
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[Repealed or reserved.]
Neb. Rev. Stat. § 48-648.02 Wages, defined.
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(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.
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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.
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(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.
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(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.
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(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.
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(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.
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(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.
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(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.
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(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…
Repealed. Laws 1949, c. 163, § 19.
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[Repealed or reserved.]
Neb. Rev. Stat. § 48-654 Employer's experience account; acquisition by transferee-employer; transfer; contribution rate.
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(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.
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(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.
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(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.
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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.
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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.
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(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.
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(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.
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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.
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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.
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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.
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(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.
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(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.
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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.
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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.
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(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.
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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.
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(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.
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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.
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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.
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(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…
Neb. Rev. Stat. § 48-668 Unemployment compensation; services performed in another state; arrangements with other states.
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(1) The commissioner is hereby authorized to enter into arrangements with the appropriate and duly authorized agencies of other states or the federal government, or both, whereby: (a) Services performed by an individual for a single employer for which services are customarily per…
Neb. Rev. Stat. § 48-668.01 Unemployment compensation; services performed in another state; arrangements with other states; alter.
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If after entering into an arrangement provided by sections 48-668 to 48-668.03 the commissioner finds that the employment security law of any state or of the federal government participating in such arrangement has been changed in a material respect, the commissioner shall make a…
Neb. Rev. Stat. § 48-668.02 Unemployment compensation; services performed in another state; reimbursements to and from other states.
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Reimbursements paid from the fund pursuant to subdivisions (1)(c) and (1)(d) of section 48-668 shall be deemed to be benefits for the purposes of the Employment Security Law. The commissioner is authorized to make to other state or federal agencies and to receive from such other …
Neb. Rev. Stat. § 48-668.03 Unemployment compensation; services performed in foreign country; facilities and services; utilize.
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To the extent permissible under the laws and Constitution of the United States, the commissioner is authorized to enter into or cooperate in arrangements whereby facilities and services provided under the Employment Security Law and facilities and services provided under the unem…
Repealed. Laws 2017, LB172, § 89.
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[Repealed or reserved.]
Neb. Rev. Stat. § 48-670 Federal law; adjudged unconstitutional, invalid, or stayed; effect.
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If Public Law 94-566 or the federal acts it amends is adjudged unconstitutional or invalid in its application or stayed pendente lite by any court of competent jurisdiction, then the coverage under the Employment Security Law of those employees of any political subdivision is aut…
Neb. Rev. Stat. § 48-671 City or village; levy a tax; when; limitation.
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Any city or village of the state which makes any contributions or payments required to be made by the Employment Security Law shall levy a tax in order to defray the cost to such city or village in meeting the obligations arising by reason of such law. Such tax shall be in excess…
Neb. Rev. Stat. § 48-672 Short-time compensation program created.
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Sections 48-672 to 48-683 create the short-time compensation program.
Neb. Rev. Stat. § 48-673 Short-time compensation program; terms, defined.
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For purposes of sections 48-672 to 48-683: (1) Affected unit means a specified plant, department, shift, or other definable unit which includes three or more employees to which an approved short-time compensation plan applies; (2) Commissioner means the Commissioner of Labor or a…
Neb. Rev. Stat. § 48-674 Short-time compensation program; participation; application; form; contents.
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An employer wishing to participate in the short-time compensation program shall submit a signed written short-time compensation plan to the commissioner for approval. The commissioner shall develop an application form to request approval of a short-time compensation plan and an a…
Neb. Rev. Stat. § 48-675 Short-time compensation program; commissioner; decision; eligibility.
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(1) The commissioner shall approve or disapprove a short-time compensation plan in writing within thirty days after its receipt and promptly communicate the decision to the employer. A decision disapproving the plan shall clearly identify the reasons for the disapproval. The disa…
Neb. Rev. Stat. § 48-676 Short-time compensation program; plan; effective date; notice of approval; expiration; revocation; termination.
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(1) A short-time compensation plan shall be effective on the date that is mutually agreed upon by the employer and the commissioner, which shall be specified in the notice of approval to the employer. The plan shall expire on the date specified in the notice of approval, which sh…
Neb. Rev. Stat. § 48-677 Short-time compensation program; plan; revocation; procedure; grounds; order.
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(1) The commissioner may revoke approval of a short-time compensation plan for good cause at any time, including upon the request of any of the affected unit's employees. The revocation order shall be in writing and shall specify the reasons for the revocation and the date the re…
Neb. Rev. Stat. § 48-678 Short-time compensation program; plan; modification; request; decision; employer; report.
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(1) An employer may request a modification of an approved plan by filing a written request with the commissioner. The request shall identify the specific provisions proposed to be modified and provide an explanation of why the proposed modification is appropriate for the short-ti…
Neb. Rev. Stat. § 48-679 Short-time compensation program; individual; eligibility.
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An individual is eligible to receive short-time compensation with respect to any week only if the individual is monetarily eligible for unemployment compensation, not otherwise disqualified for unemployment compensation, and: (1) During the week, the individual is employed as a m…
Neb. Rev. Stat. § 48-680 Short-time compensation program; weekly benefit amount; provisions applicable to individuals.
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(1) The short-time compensation weekly benefit amount shall be the product of the regular weekly unemployment compensation amount for a week of total unemployment multiplied by the percentage of reduction in the individual's usual weekly hours of work. (2) An individual may be el…