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2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-629 - Claims; rules and regulations for filing.

48-629.
Claims; rules and regulations for filing.
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 and shall make available to each such individual, at the time he or she becomes unemployed, a printed statement of such rules and regulations. Such printed statements shall be supplied by the commissioner to each employer without cost to the employer.
Source
Laws 1937, c. 108, § 6, p. 378;
Laws 1941, c. 94, § 4, p. 384;
C.S.Supp.,1941, § 48-706;
R.S.1943, § 48-629;
Laws 1985, LB 339, § 24;
Laws 2017, LB172, § 48.
Annotations
Claims for benefits were filed under this section. A. Borchman Sons v. Carpenter, 166 Neb. 322, 89 N.W.2d 123 (1958).
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-629.01 - Claims; advisement to claimant; amounts deducted; how treated.

48-629.01.
Claims; advisement to claimant; amounts deducted; how treated.
(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 individual may elect to have federal income tax withheld from the individual's payment of unemployment compensation at the amount specified in the Internal Revenue Code;
(d) The individual may elect to have state income tax withheld from the individual's payment of unemployment compensation at the rate of five percent; and
(e) The individual shall be permitted to change a previously elected withholding status.
(2) Amounts deducted and withheld from unemployment compensation for federal income tax purposes shall remain in the Unemployment Compensation Fund until transferred to the federal Internal Revenue Service as a payment of income tax. Amounts deducted and withheld from unemployment compensation for state income tax purposes shall remain in the Unemployment Compensation Fund until transferred to the Department of Revenue as a payment of income tax.
(3) The commissioner shall follow all procedures specified by the United States Department of Labor and the federal Internal Revenue Service pertaining to the deducting and withholding of income tax.
(4) Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of unemployment compensation, child support obligations, or any other amounts required to be withheld under the Employment Security Law.
Source
Laws 1996, LB 1072, § 2;
Laws 2017, LB172, § 49.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-630 - Claims; determinations by adjudicator.

48-630.
Claims; determinations by adjudicator.
(1) A determination upon a claim filed pursuant to section 48-629 shall be made promptly by a representative designated by the commissioner, hereinafter referred to as an adjudicator.
(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. A determination with respect to the first week of a benefit year shall also include a statement as to whether the claimant has been paid the wages required under section 48-627.01, and, if so, the first day of the benefit year, his or her weekly benefit amount, and the maximum total amount of benefits payable to him or her with respect to such benefit year. Whenever any claim involves the application of the provisions of section 48-628.09, the adjudicator shall promptly transmit his or her full findings of fact, with respect to such section, to the commissioner, who, on the basis of the evidence submitted and such additional evidence as he or she may require, shall affirm, modify, or set aside such findings of fact and transmit to the adjudicator a decision upon the issue involved under such section, which shall be deemed to be the decision of the adjudicator. All claims arising out of the same alleged labor dispute may be considered at the same time.
(3) In the event a claim is denied, a determination shall state the reasons therefor. Regardless of the outcome, the parties shall be promptly notified of the determination, together with the reasons therefor, and such determination shall be deemed to be the final decision on the claim, unless an appeal is filed with the department in the manner prescribed in section 48-634.
(4) Any benefits for which a claimant has been found eligible shall not be withheld because of an appeal filed under section 48-634, and such benefits shall be paid until a hearing officer has rendered a decision modifying or reversing the determination allowing such benefits if the claimant is otherwise eligible. Any benefits received by any person to which he or she had been found not entitled, under a redetermination or decision pursuant to sections 48-630 to 48-638, shall be treated as erroneous payments in accordance with section 48-665.
Source
Laws 1937, c. 108, § 6, p. 379;
Laws 1941, c. 94, § 4, p. 384;
C.S.Supp.,1941, § 48-706;
R.S.1943, § 48-630;
Laws 1969, c. 403, § 1, p. 1399;
Laws 1972, LB 1392, § 6;
Laws 1985, LB 338, § 1;
Laws 1995, LB 1, § 11;
Laws 1995, LB 240, § 2;
Laws 2012, LB1058, § 1;
Laws 2017, LB172, § 50.
Annotations
Deputy commissioner of labor is agent who is required initially to make determination of case. Beecham v. Falstaff Brewing Corporation, 150 Neb. 792, 36 N.W.2d 233 (1949).
2023 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.
2023 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.
2023 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).
2023 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.
2023 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).
2023 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).
2023 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.
2023 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).
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-649.04 - State or political subdivision; combined tax; election to make payments in lieu of contributions.

48-649.04.
State or political subdivision; combined tax; election to make payments in lieu of contributions.
(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 wages paid for services rendered in its or their employment on the same basis as any other employer who is liable for the payment of combined tax under the Employment Security Law, unless the state or any political subdivision thereof and any instrumentality of one or more of the foregoing or any other governmental entity for which such services are performed files with the commissioner its written election not later than thirty days after such employer becomes subject to this section to become liable to make payments in lieu of contributions in an amount equal to the full amount of regular benefits plus the full amount of extended benefits paid during each calendar quarter that is attributable to service in employment of such electing employer.
(2) Eligible employers electing to make payments in lieu of contributions shall not be liable for combined tax payments.
(3) The commissioner, after the end of each calendar quarter, shall notify any such employer that has elected to make payments in lieu of contributions of the amount of benefits for which it is liable to pay pursuant to its election that have been paid that are attributable to service in its employment and the employer so notified shall reimburse the fund within thirty days after receipt of such notice.
(4) Any employer which makes an election in accordance with this section to become liable for payments in lieu of contributions shall continue to be liable for payments in lieu of contributions for all benefits paid based upon wages paid for service in employment of such employer while such election is effective. Any such election shall continue until such employer files with the commissioner, not later than December 1 of any calendar year, a written notice terminating its election as of December 31 of that year. Upon termination of the election, such employer shall again be liable for the payment of contributions and for the reimbursement of such benefits as may be paid based upon wages paid for services in employment of such employer while such election was effective.
(5) The commissioner may require any employer subject to this section whose annual payroll for either of the two preceding calendar years has equaled or exceeded one hundred thousand dollars to pay the amount owed pursuant to this section by an electronic method approved by the commissioner, except when the employer establishes to the satisfaction of the commissioner that payment by an electronic method would create a hardship for the employer.
Source
Laws 2017, LB172, § 67.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-651 - Employer's account; benefit payments; notice; effect.

48-651.
Employer's account; benefit payments; notice; effect.
(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 establishment of such individual's benefit year.
(2) Any such notification, in the absence of an application for redetermination filed in such manner and within such period as the commissioner may prescribe, shall become conclusive and binding upon the employer for all purposes. Such redeterminations, made after notice and opportunity for hearing, and the commissioner's findings of fact in connection therewith may be introduced in any subsequent administrative or judicial proceedings involving the determination of the combined tax rate of any employer for any calendar year.
Source
Laws 1941, c. 94, § 5, p. 392;
C.S.Supp.,1941, § 48-707;
R.S.1943, § 48-651;
Laws 1985, LB 339, § 36;
Laws 1994, LB 1337, § 10;
Laws 2017, LB172, § 69.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-654 - Employer's experience account; acquisition by transferee-employer; transfer; contribution rate.

48-654.
Employer's experience account; acquisition by transferee-employer; transfer; contribution rate.
(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 by the commissioner, assume the position of such acquired employer with respect to the resources and liabilities of such acquired employer's experience account as if no change with respect to such acquired employer's experience account has occurred.
(2) The commissioner may provide by rule and regulation for partial transfers of experience accounts, except that such partial transfers of accounts shall be construed to allow computation and fixing of contribution rates only where an employer has transferred at any time a definable and segregable portion of his or her payroll and business to a transferee-employer.
(3) For an acquisition which occurs during either of the first two calendar quarters of a calendar year or during the fourth quarter of the preceding calendar year, a new rate of contributions, payable by the transferee-employer with respect to wages paid by him or her after midnight of the last day of the calendar quarter in which such acquisition occurs and prior to midnight of the following September 30, shall be computed in accordance with this section. For the purpose of computing such new rate of contributions, the computation date with respect to any such acquisition shall be September 30 of the preceding calendar year and the term payroll shall mean the total amount of wages by which contributions to the transferee's account and to the transferor's account were measured for four calendar quarters ending September 30 preceding the computation date.
Source
Laws 1937, c. 108, § 7, p. 385;
Laws 1941, c. 94, § 5, p. 394;
C.S.Supp.,1941, § 48-707;
R.S.1943, § 48-654;
Laws 1945, c. 115, § 6, p. 386;
Laws 1947, c. 175, § 13, p. 582;
Laws 1953, c. 169, § 1, p. 543;
Laws 1985, LB 336, § 1;
Laws 1985, LB 339, § 38;
Laws 2005, LB 484, § 10;
Laws 2009, LB631, § 9;
Laws 2015, LB271, § 8;
Laws 2017, LB172, § 71.
Annotations
This section, which allows an acquiring organization to assume the position of its predecessor with respect to the latter's experience account, is referring to the contribution rate of that employer. The experience account balance is used to determine the rate at which the employer must contribute, and it is not a cash account which may be treated as a liquid asset. West Nebraska General Hospital v. Hanlon, 208 Neb. 173, 302 N.W.2d 694 (1981).
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-655.01 - State; jurisdiction over employer; when.

48-655.01.
State; jurisdiction over employer; when.
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.
Source
Laws 1949, c. 163, § 14(2), p. 430;
Laws 1957, c. 208, § 6, p. 734;
Laws 1983, LB 447, § 71.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-655.02 - Combined taxes; courts; jurisdiction; actions.

48-655.02.
Combined taxes; courts; jurisdiction; actions.
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.
Source
Laws 1949, c. 163, § 14(3), p. 430;
Laws 1994, LB 1337, § 13.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-658 - Combined tax; transfer of business; notice; succeeding employer's liability; action.

48-658.
Combined tax; transfer of business; notice; succeeding employer's liability; action.
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 certified mail not later than five days prior to the acquisition. Unless such notice is given such acquisition shall be void as against the commissioner if, at the time of the acquisition, any combined tax is due and unpaid by the previous employer. The commissioner shall have the right to proceed against such person, group of individuals, partnership, limited liability company, corporation, or employer and the assets so acquired.
Source
Laws 1939, c. 56, § 11, p. 250;
C.S.Supp.,1941, § 48-713;
R.S.1943, § 48-658;
Laws 1957, c. 208, § 9, p. 737;
Laws 1993, LB 121, § 293;
Laws 1994, LB 1337, § 16.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-659 - Combined tax and interest; legal distribution of employer's assets; priorities.

48-659.
Combined tax and interest; legal distribution of employer's assets; priorities.
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, composition, or similar proceeding, any claims for combined tax and interest thereon due or accrued under the Employment Security Law which have not been reduced to a lien in accordance with section 48-657 shall receive the priority of a tax.
Source
Laws 1937, c. 108, § 14, p. 398;
Laws 1939, c. 56, § 11, p. 251;
C.S.Supp.,1941, § 48-713;
R.S.1943, § 48-659;
Laws 1953, c. 167, § 10, p. 536;
Laws 1985, LB 339, § 40;
Laws 1994, LB 1337, § 17.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-660 - Combined tax or interest; adjustments; refunds.

48-660.
Combined tax or interest; adjustments; refunds.
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 be made within a reasonable time, the commissioner shall refund the excess from the appropriate fund. Applications for adjustments or refunds shall be made within four years after the date of such overcollection.
Source
Laws 1937, c. 108, § 14, p. 399;
Laws 1939, c. 56, § 11, p. 251;
C.S.Supp.,1941, § 48-713;
R.S.1943, § 48-660;
Laws 1945, c. 115, § 7, p. 386;
Laws 1985, LB 339, § 41;
Laws 1994, LB 1337, § 18.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-662 - State employment service; establishment; functions; funds available; agreements authorized.

48-662.
State employment service; establishment; functions; funds available; agreements authorized.
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 for the proper administration of the Employment Security Law and for the purpose of performing such functions as are within the purview of the Act of Congress entitled An act to provide for the establishment of a national employment system and for cooperation with the states in the promotion of such system, and for other purposes, approved June 6, 1933, (48 Stat. 113; 29 U.S.C. 49 (c)), as amended, herein referred to as the Wagner-Peyser Act. The provisions of the Act of Congress are hereby accepted by this state and the Department of Labor is hereby designated and constituted the agency of this state for the purposes of such act. All money received by this state under the Act of Congress shall be paid into the Employment Security Administration Fund and shall be expended solely for the maintenance of the state system of public employment offices. There shall also be credited to the Employment Security Administration Fund for the same purpose, any sums appropriated by the Legislature from the General Fund of the state for the purposes of maintaining public employment offices or of matching funds granted under the Wagner-Peyser Act. For the purpose of establishing and maintaining free public employment offices and promoting the use of their facilities, the commissioner is authorized to enter into agreements with the Railroad Retirement Board, any other agency of the United States or of this or any other state charged with the administration of any law whose purposes are reasonably related to the purposes of the Employment Security Law, any political subdivision of this state, or any private nonprofit organization and as a part of such agreements may accept money, services, or quarters as a contribution to the maintenance of the state system of public employment offices or as reimbursement for services performed. All money received for such purposes shall be paid into the Employment Security Administration Fund.
Source
Laws 1941, c. 94, § 17, p. 402;
C.S.Supp.,1941, § 48-726;
R.S.1943, § 48-662;
Laws 1949, c. 163, § 15, p. 430;
Laws 1961, c. 239, § 3, p. 713;
Laws 1984, LB 747, § 5;
Laws 1985, LB 339, § 44;
Laws 2017, LB172, § 76.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-663 - Benefits; prohibited acts by employee; penalty; limitation of time for prosecution.

48-663.
Benefits; prohibited acts by employee; penalty; limitation of time for prosecution.
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 statement or representation knowing it to be false by oral, written, or electronic communication that can be attributed to such person by use of a personal identification number or other identification process or (2) by knowingly failing to disclose a material fact shall be guilty of a Class III misdemeanor. Each such false statement or representation or failure to disclose a material fact shall constitute a separate offense. Prosecution under this section may be instituted within three years after the time the offense was committed in any county where any part of the crime was committed, including the county in which the person received the benefits.
Source
Laws 1937, c. 108, § 16, p. 400;
C.S.Supp.,1941, § 48-715;
R.S.1943, § 48-663;
Laws 1949, c. 163, § 16(1), p. 432;
Laws 1953, c. 167, § 12, p. 538;
Laws 1957, c. 208, § 10, p. 737;
Laws 1977, LB 40, § 294;
Laws 1985, LB 340, § 1;
Laws 1986, LB 950, § 7;
Laws 2001, LB 192, § 14;
Laws 2017, LB172, § 77.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-664 - Benefits; false statements by employer; penalty; failure or refusal to make combined tax payment.

48-664.
Benefits; false statements by employer; penalty; failure or refusal to make combined tax payment.
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 payment of benefits to any individual entitled thereto, to obtain benefits for an individual not entitled thereto, to avoid becoming or remaining subject to such law, or to avoid or reduce any contribution or other payment required from an employer under sections 48-648 and 48-649 to 48-649.04, or who willfully fails or refuses to make any such contributions or other payment or to furnish any reports required under the Employment Security Law or to produce or permit the inspection or copying of records as required under such law, shall be guilty of a Class III misdemeanor. Each such false statement or representation or failure to disclose a material fact and each day of such failure or refusal shall constitute a separate offense. An individual employer, partner, corporate officer, or member of a limited liability company or limited liability partnership who willfully fails or refuses to make any combined tax payment shall be jointly and severally liable for the payment of such combined tax and any penalties and interest owed thereon. When an unemployment benefit overpayment occurs, in whole or in part, as the result of a violation of this section by an employer, the amount of the overpayment recovered shall not be credited back to such employer's experience account.
Source
Laws 1937, c. 108, § 16, p. 400;
C.S.Supp.,1941, § 48-715;
R.S.1943, § 48-664;
Laws 1953, c. 167, § 13, p. 539;
Laws 1977, LB 40, § 295;
Laws 1985, LB 339, § 45;
Laws 2005, LB 484, § 12;
Laws 2007, LB265, § 12;
Laws 2017, LB172, § 79.
2023 Nebraska Revised Statutes › Chapter 48 - Labor › 48-665 - Benefits; erroneous payments; recovery; setoff against federal income tax refund; procedure.

48-665.
Benefits; erroneous payments; recovery; setoff against federal income tax refund; procedure.
(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 action in the name of the commissioner, (b) by offset against any future benefits payable to the claimant with respect to the benefit year current at the time of such receipt or any benefit year which may commence within three years after the end of such current benefit year, except that no such recoupment by the withholding of future benefits shall be had if such sum was received by such person without fault on his or her part and such recoupment would defeat the purpose of the Employment Security Law or would be against equity and good conscience, (c) by setoff against any state income tax refund due the claimant pursuant to sections 77-27,197 to 77-27,209, or (d) as provided in subsection (2) of this section.
(2) The commissioner may recover a covered unemployment compensation debt, as defined in 26 U.S.C. 6402, by setoff against a liable party's federal income tax refund. Such setoff shall be made in accordance with such section and United States Treasury regulations and guidelines adopted pursuant thereto. The commissioner shall notify the debtor that the commissioner plans to recover the debt through setoff against any federal income tax refund, and the debtor shall be given sixty days to present evidence that all or part of the liability is either not legally enforceable or is not a covered unemployment compensation debt. The commissioner shall review any evidence presented and determine that the debt is legally enforceable and is a covered unemployment compensation debt before proceeding further with the offset. The amount recovered, less any administrative fees charged by the United States Treasury, shall be credited to the debt owed. Any determination rendered under this subsection that the liable party's federal income tax refund is not subject to setoff does not require the commissioner to amend the commissioner's initial determination that formed the basis for the proposed setoff.
Source
Laws 1937, c. 108, § 16, p. 401;
Laws 1941, c. 94, § 12, p. 400;
C.S.Supp.,1941, § 48-715;
R.S.1943, § 48-665;
Laws 1953, c. 167, § 14(1), p. 539;
Laws 1969, c. 403, § 2, p. 1400;
Laws 1980, LB 798, § 1;
Laws 1985, LB 339, § 46;
Laws 1986, LB 950, § 8;
Laws 1993, LB 46, § 15;
Laws 2009, LB631, § 11;
Laws 2012, LB1058, § 10;
Laws 2017, LB172, § 80.
Annotations
The time limitations provided for in sections 25-206 and 25-218 do not infringe upon the Department of Labor's ability to collect an overpayment by setoff under this section. McCoy v. Albin, 298 Neb. 297, 903 N.W.2d 902 (2017).