reglab/housing_qa huggingface dataset:
NE Code § 48-631 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-631 - Claims; redetermination; time; notice; appeal.

48-631.  Claims; redetermination; time; notice; appeal.(1) The adjudicator may reconsider a determination if he or she finds that:(a) An error in computation or identity has occurred in connection with the determination;(b) Wages of the claimant pertinent to such determination, but not considered in connection therewith, have been newly discovered; or(c) Benefits have been allowed or denied or the amount of benefits has been set based on misrepresentations of fact.(2) No such redetermination shall be made after two years from the date of the original determination.(3) Notice of any redetermination shall be promptly given to the parties entitled to notice of the original determination, in the manner prescribed in section 48-630 with respect to notice of an original determination.(4) If the amount of benefits is increased or decreased by a redetermination, an appeal therefrom may be filed solely with respect to the matters involved in such increase or decrease in the manner and subject to the limitations provided in section 48-634. Subject to the same limitations and for the same reasons, the Commissioner of Labor may reconsider the determination, in any case in which the final decision has been rendered by a hearing officer or a court, and may apply to the hearing officer or court which rendered such final decision to issue a revised decision. In the event that an appeal involving an original determination is pending as of the date a redetermination is issued, such appeal, unless withdrawn, shall be treated as an appeal of the redetermination.Source   Laws 1941, c. 94, § 4, p. 385;   C.S.Supp.,1941, § 48-706;   R.S.1943, § 48-631;   Laws 1961, c. 238, § 5, p. 711;  Laws 2011, LB11, § 1;  Laws 2017, LB172, § 51.
NE Code § 48-632 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-632 - Claims; determination; notice; persons entitled; employer; rights; duties.

48-632.  Claims; determination; notice; persons entitled; employer; rights; duties.(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 establishes a new benefit year. A claimant may change his or her election at any time. In addition, notice of any determination, together with the reasons therefor, shall be promptly given in the same manner to any employer from whom the claimant received wages on or after the first day of the base period for his or her most recent claim if such employer has indicated prior to the determination, in such manner as required by rule and regulation of the commissioner, that such individual may be ineligible or disqualified under any provision of the Employment Security Law. An employer shall provide information to the department in respect to the request for information within ten days after the mailing or electronic transmission of a request.(2) If the employer provided information pursuant to subsection (6) of section 48-652 on the claim establishing the previous benefit year but did not receive a determination because of no involvement of base period wages and there are wages from that employer in the base period for the most recent claim, the employer shall be provided the opportunity to provide new information that such individual may be ineligible or disqualified under any provision of the Employment Security Law on the current claim. This subsection shall not apply to employers who did not receive a determination because the separation was determined to result from a lack of work.(3) If an employer fails to provide information to the department within the time period specified in subsection (1) of this section, the employer shall forfeit any appeal rights otherwise available pursuant to section 48-634.Source   Laws 1941, c. 94, § 4, p. 385;   C.S.Supp.,1941, § 48-706;   R.S.1943, § 48-632;   Laws 1985, LB 339, § 25;  Laws 2012, LB1058, § 2;  Laws 2017, LB172, § 52;  Laws 2017, LB203, § 4.
NE Code § 48-634 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-634 - Administrative appeal; notice; time allowed; hearing; parties.

48-634.  Administrative appeal; notice; time allowed; hearing; parties.(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 commissioner and must be delivered and received within twenty days after the date of mailing of the notice of determination to the parties' last-known address or, if such notice is not mailed, after the date of delivery of such notice of determination, except that for good cause shown an appeal filed outside the prescribed time period may be heard.(3) In accordance with section 303 of the federal Social Security Act, 42 U.S.C. 503, the commissioner shall provide the opportunity for a fair hearing before an impartial hearing officer on each appeal.(4) Unless the appeal is withdrawn, a hearing officer, after affording the parties reasonable opportunities for a fair hearing, shall make findings and conclusions and on the basis thereof affirm, modify, or reverse such determination.(5) If an appeal involves a question as to whether services were performed by the claimant in employment or for an employer, a hearing officer shall give special notice of such issue and of the pendency of the appeal to the employer and to the commissioner, both of whom shall be parties to the proceeding and be afforded a reasonable opportunity to adduce evidence bearing on such question.(6) The parties shall be promptly notified of a hearing officer's decision and shall be furnished with a copy of the decision and the findings and conclusions in support of the decision.(7) The commissioner shall be a party entitled to notice in any proceeding involving a claim for benefits before a hearing officer.Source   Laws 1941, c. 94, § 4, p. 386;   C.S.Supp.,1941, § 48-706;   R.S.1943, § 48-634;   Laws 1979, LB 328, § 1;   Laws 1995, LB 239, § 1;  Laws 2001, LB 192, § 10;  Laws 2012, LB1058, § 3;  Laws 2017, LB172, § 53.  Annotations  Before appeal tribunal of Labor Department may take jurisdiction over appeal filed beyond limitation date for newly discovered evidence, appellant must demonstrate new evidence would make a valid claim or defense. Nicholson v. City of Bellevue, 215 Neb. 540, 339 N.W.2d 758 (1983). A notice of appeal filed pursuant to this section, which is properly addressed and to which sufficient postage has been affixed, shall be valid if it is deposited in the United States mail within ten days after the mailing of the notice of the deputy's determination. Parson v. Chizek, 201 Neb. 754, 272 N.W.2d 48 (1978). Administrative appeal within division is provided. A. Borchman Sons v. Carpenter, 166 Neb. 322, 89 N.W.2d 123 (1958).
NE Code § 48-635 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-635 - Administrative appeal; procedure; rules of evidence; record.

48-635.  Administrative appeal; procedure; rules of evidence; record.(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-law or statutory rules of evidence and other technical rules of procedure.(2) A full and complete record shall be kept of all proceedings in connection with the disputed claims.(3) All testimony at any hearing upon a disputed claim shall be recorded, but need not be transcribed unless the disputed claim is further appealed.Source   Laws 1937, c. 108, § 6, p. 380;   Laws 1941, c. 94, § 4, p. 387;   C.S.Supp.,1941, § 48-706;   R.S.1943, § 48-635;   Laws 1985, LB 339, § 26;  Laws 2017, LB172, § 54.
NE Code § 48-636 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-636 - Administrative appeal; decision; conclusiveness.

48-636.  Administrative appeal; decision; conclusiveness.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 become final, shall be conclusive for all the purposes of the Employment Security Law as between the Commissioner of Labor, the claimant, and all employers who had notice of such determination, redetermination, or decision. Subject to appeal proceedings and judicial review as provided in sections 48-634 to 48-644, any determination, redetermination, or decision as to rights to benefits shall be conclusive for all the purposes of such law and shall not be subject to collateral attack by any employer.Source   Laws 1941, c. 94, § 4, p. 387;   C.S.Supp.,1941, § 48-706;   R.S.1943, § 48-636;   Laws 1953, c. 167, § 7, p. 533;   Laws 1985, LB 339, § 27;  Laws 2012, LB1058, § 4. Annotations  A determination made pursuant to the Employment Security Law is conclusive only for the purpose of proceedings governed by the Employment Security Law. Ballard v. Giltner Pub. Sch., 241 Neb. 970, 492 N.W.2d 855 (1992). Denial of unemployment compensation benefits on ground of employee misconduct was not res judicata precluding employee's action for breach of employment contract. A determination made pursuant to Employment Security Law is conclusive only for purpose of proceedings governed by Employment Security Law. Ballard v. Giltner Public Schools, School District No. 2, Hamilton County, 241 Neb. 970, 492 N.W.2d 855 (1992). Administrative law judge's decision reversing finding at initial unemployment determination that employees were guilty of willful intentional misconduct was not entitled to res judicata effect in employees' subsequent action against their employer challenging their discharge. White v. Ardan, Inc., 230 Neb. 11, 430 N.W.2d 27 (1988).
NE Code § 48-637 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-637 - Administrative appeal; decision; effect in subsequent proceeding; certification of question.

48-637.  Administrative appeal; decision; effect in subsequent proceeding; certification of question.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 commissioner and any adjudicator in subsequent proceedings which involve similar questions of law, except that if in connection with any subsequent proceeding the commissioner or an adjudicator has serious doubt as to the correctness of any principle so declared, he or she may certify his or her findings of fact in such case together with the question of law involved to a hearing officer who, after giving notice and reasonable opportunity for hearing upon the law to all parties to such proceedings, shall thereupon certify to the commissioner, such adjudicator, and such parties his or her answer to the question submitted. If the question thus certified to a hearing officer arises in connection with a claim for benefits, a hearing officer in his or her discretion may remove to himself or herself the entire proceedings on such claim and, after proceeding in accordance with the requirements of sections 48-634 to 48-643 with respect to proceedings before a hearing officer, shall render his or her decision upon the entire claim.Source   Laws 1941, c. 94, § 4, p. 387;   C.S.Supp.,1941, § 48-706;   R.S.1943, § 48-637;  Laws 2012, LB1058, § 5;  Laws 2017, LB172, § 55.  Annotations Provision is made for appeal to district court from determination of appeal tribunal. Beecham v. Falstaff Brewing Corporation, 150 Neb. 792, 36 N.W.2d 233 (1949).
NE Code § 48-643 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-643 - Witnesses; fees.

48-643.  Witnesses; fees.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.Source   Laws 1937, c. 108, § 6, p. 380;   Laws 1941, c. 94, § 4, p. 389;   C.S.Supp.,1941, § 48-706;   R.S.1943, § 48-643;   Laws 1985, LB 339, § 29;  Laws 2017, LB172, § 57.  Cross References  For witness fees in district court, see section 33-139.
NE Code § 48-644 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-644 - Benefits; payment; appeal not a supersedeas; reversal; effect.

48-644.  Benefits; payment; appeal not a supersedeas; reversal; effect.(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 appeal.(3) The commencement of a proceeding for judicial review pursuant to section 48-638 shall not operate as a supersedeas or stay.(4) If an employer is otherwise entitled to noncharging of benefits pursuant to sections 48-630 and 48-652, and a decision allowing benefits is finally reversed, no employer's account shall be charged with benefits paid pursuant to the erroneous determination, and benefits shall not be paid for any subsequent weeks of unemployment involved in such reversal.Source   Laws 1941, c. 94, § 4, p. 389;   C.S.Supp.,1941, § 48-706;   R.S.1943, § 48-644;   Laws 1972, LB 1392, § 7;  Laws 2012, LB1058, § 6;  Laws 2017, LB172, § 58.  Annotations Generally, where there has been an award of benefits, the employee is not to be left without those benefits during appeal. Gibson v. Kurt Mfg., 255 Neb. 255, 583 N.W.2d 767 (1998).
NE Code § 48-645 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-645 - Benefits; waiver, release, and deductions void; discrimination in hire or tenure unlawful; penalty.

48-645.  Benefits; waiver, release, and deductions void; discrimination in hire or tenure unlawful; penalty.(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 contributions required under such law from such employer, shall be void.(3) No employer shall:(a) Directly or indirectly make, require, or accept any deduction from wages to finance the employer's contributions required from him or her;(b) Require or accept any waiver of any right hereunder by any individual in his or her employ;(c) Discriminate in regard to the hiring, rehiring, or tenure of work of any individual on account of any claim made by such individual for benefits under the Employment Security Law; or(d) Obstruct or impede the filing of claims for benefits in any manner.(4) Any employer, officer, or agent of an employer who violates any provision of this section shall be guilty of a Class II misdemeanor.Source   Laws 1937, c. 108, § 15, p. 399;   Laws 1941, c. 94, § 11, p. 399;   C.S.Supp.,1941, § 48-714;   R.S.1943, § 48-645;   Laws 1977, LB 40, § 292;   Laws 1985, LB 339, § 30;  Laws 2017, LB172, § 59.
NE Code § 48-648.02 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-648.02 - Wages, defined.

48-648.02.  Wages, defined.(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 within this or any other state during a calendar year which exceeds nine thousand dollars unless that part of the remuneration is subject to a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund.(2) For tax years beginning on or after January 1, 2020, as used in sections 48-648 and 48-649 to 48-649.04 only:(a) Except as to employers assigned to category twenty under section 48-649.03, 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 within this or any other state during a calendar year which exceeds nine thousand dollars unless that part of the remuneration is subject to a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund; and(b) For employers assigned to category twenty under section 48-649.03, 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 within this or any other state during a calendar year which exceeds twenty-four thousand dollars unless that part of the remuneration is subject to a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund.Source  Laws 2005, LB 739, § 6;  Laws 2017, LB172, § 62;  Laws 2019, LB428, § 1.
NE Code § 48-649 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-649 - Combined tax rate.

48-649.  Combined tax rate.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 accordance with sections 48-649.01 to 48-649.04.Source   Laws 1937, c. 108, § 7, p. 382;   Laws 1939, c. 56, § 5, p. 239;   Laws 1941, c. 94, § 5, p. 390;   C.S.Supp.,1941, § 48-707;   R.S.1943, § 48-649;   Laws 1947, c. 175, § 10, p. 577;   Laws 1949, c. 163, § 12, p. 427;   Laws 1953, c. 167, § 8, p. 533;   Laws 1955, c. 190, § 9, p. 548;   Laws 1972, LB 1392, § 8;   Laws 1976, LB 819, § 2;   Laws 1977, LB 509, § 7;   Laws 1984, LB 249, § 1;   Laws 1985, LB 339, § 34;   Laws 1994, LB 1337, § 8;   Laws 1995, LB 334, § 1;  Laws 2005, LB 484, § 9;  Laws 2005, LB 739, § 11;  Laws 2007, LB265, § 9;  Laws 2009, LB631, § 7;  Laws 2017, LB172, § 63.  Annotations Under the Nebraska Employment Security Law, the contribution type of financing as provided by section 48-649, R.R.S.1943, and reimbursement financing under section 48-660.01, R.R.S.1943, are separate and distinct systems, and a nonprofit organization must elect to use one or the other. West Nebraska General Hospital v. Hanlon, 208 Neb. 173, 302 N.W.2d 694 (1981).
NE Code § 48-649.01 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-649.01 - State unemployment insurance tax rate.

48-649.01.  State unemployment insurance tax rate.(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. The state unemployment insurance tax rate shall be zero percent if:(a) The average balance in the State Unemployment Insurance Trust Fund at the end of any three months in the preceding calendar year is greater than one percent of state taxable wages for the same preceding year; or(b) The balance in the State Unemployment Insurance Trust Fund equals or exceeds thirty percent of the average month end balance of the state's account in the Unemployment Trust Fund for the three lowest calendar months in the preceding year.(2) If the state unemployment insurance tax rate is determined to be zero percent pursuant to subsection (1) of this section, the contribution rate for all employers shall equal one hundred percent of the combined tax rate.(3) If the state unemployment insurance tax rate is not zero percent as determined in this section, the combined tax rate shall be divided so that not less than eighty percent of the combined tax rate equals the contribution rate and not more than twenty percent of the combined tax rate equals the state unemployment insurance tax rate except for employers who are assigned a combined tax rate of five and four-tenths percent or more. For those employers, the state unemployment insurance tax rate shall equal zero and their combined tax rate shall equal their contribution rate.Source Laws 2017, LB172, § 64.
NE Code § 48-649.02 (2021)
2021 Nebraska Revised Statutes|Chapter 48 - Labor|48-649.02 - Employer's combined tax rate before benefits have been payable.

48-649.02.  Employer's combined tax rate before benefits have been payable.(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 tax rate shall be:(a) For employers not engaged in the construction industry, the lesser of the value of the state's average combined tax rate as determined pursuant to section 48-649.03 or two and five-tenths percent; and(b) For employers engaged in the construction industry, the value of the category twenty rate determined pursuant to section 48-649.03.(2) In no event shall the combined tax rate under subsection (1) of this section be less than one and twenty-five hundredths percent.(3) For any employer who has not paid wages for employment during each of the two preceding four-calendar-quarter periods ending on September 30, but has paid wages for employment in any two four-calendar-quarter periods, regardless of whether such four-calendar-quarter periods are consecutive, such employer's combined tax rate for the following tax year shall be:(a) The highest combined tax rate for employers with a positive experience account balance if the employer's experience account balance exhibits a positive balance as of September 30 of the year of rate computation; or(b) The standard rate if the employer's experience account exhibits a negative balance as of September 30 of the year of rate computation.Source Laws 2017, LB172, § 65.