reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 219 - DEPARTMENT OF LABOR › Chapter 20 - EXTENDED BENEFITS › Section 219-20-002

Current through June 17, 2024
As used in
Neb. Rev. Stat,
§
									48-628.15(5),
				  a systematic and sustained effort to obtain work means.
A. Five reemployment activities completed per
				benefit week. At least three of a claimant's five reemployment activities each
				benefit week shall be applications for permanent employment. Each application
				for employment shall be for suitable work as defined by
Neb. Rev.
				Stat
§
									48-628.15(5).
				Applications for suitable work shall be made in a method accepted by the
				employer.
B. The following items
				will count as a reemployment activity as used in paragraph 002(A) above:
1. Conducting work searches using Internet
				job banks as well as professional/trade publications (the URL for the site
				searched and the date the web site was accessed shall be provided to the
				Department of Labor).
2. Applying
				to a job posting through the Nebraska Department of Labor's web application for
				reemployment services ( NEworks.nebraska.gov ).
3. Applying to a job posting through an
				internet job bank or directly through an employer's website (proof of the date
				of application and job applied for shall be shall be provided to the Department
				of Labor).
4. Attending a resume
				writing class for the purpose of preparing or revising a resume for submission
				to a job posting.
5. Attending job
				seeking skills classes, workshops, or lob clubs.
6. Meeting with a career counselor,
7. Taking a civil service exam.
8. Taking a pre-employment exam, at the
				request of an employer.
9. Visiting
				an employer's place of business to fill out a job application.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 219 - DEPARTMENT OF LABOR › Chapter 21 - INVESTIGATIONS UNDER NEB. REV. STAT. SECTION 48-663.01 TO SECTION 48-665.01 › Section 219-21-001

Current through June 17, 2024
This chapter is adopted pursuant to
Neb. Rev.
				  Stat.
§
									48-607
				  and §
									48-663.01
				  to § 48665.01.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 219 - DEPARTMENT OF LABOR › Chapter 21 - INVESTIGATIONS UNDER NEB. REV. STAT. SECTION 48-663.01 TO SECTION 48-665.01 › Section 219-21-002

Current through June 17, 2024
When the commissioner sends a notice providing a claimant an
				  opportunity to contest proposed findings that the commissioner has made as part
				  of an investigation conducted pursuant to
Neb. Rev. Stat.
§
									48-663.01
				  to §
									48-665.01,
				  the claimant shall have 10 days from the mail date listed on the notice to
				  respond in a form and manner directed by the commissioner.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 1 - FILING OF QUARTERLY TAX AND WAGE REPORTS AND PAYMENT OF COMBINED TAX › Section 220-1-001

Current through June 17, 2024
This chapter is adopted pursuant to
Neb. Rev.
				  Stat
§§ 48-607,48 -661, 48-648 and 48-648.01.
A. Quarterly requirements:
(i) Quarterly combined tax reports and wage
				reports shall become due on the last day of the first month following the end
				of a calendar quarter. Quarterly combined tax reports and wage reports shall
				report wages for the quarter in which wages are paid or made available to the
				employee. A quarterly combined tax report is required of every liable employer
				each quarter even if no wages were paid during the quarter.
(ii) Except as provided in 220 NAC 1,
				paragraph 001(B), combined tax shall become due and be payable quarterly on the
				last day of the next month following the calendar quarter for which combined
				tax has accrued, except as otherwise provided herein.
(iii) Quarterly combined tax and wage reports
				and combined tax payments of employers who become newly liable for combined tax
				in any year shall become due on, and be paid on or before, the last day of the
				first month following the quarter wherein such individual or organization
				became an employer subject to the law. The first payment of such an employer
				shall include combined tax with respect to ail wages paid for employment for
				such individual or organization for all completed calendar quarters since the
				first day of the calendar year.
(iv) Any employer may, upon application, be
				authorized to pay overdue combined tax in monthly installments. The entire
				balance shall become due upon either the demand of the Commissioner of Labor,
				or upon failure to make timely payment.
(v) The first combined tax payment of any
				employer that voluntarily elects to become liable for the payment of combined
				tax under the Employment Security Law shall include combined tax with respect
				to all wages paid for employment occurring on and after the dates stated in
				such approval.
(vi) When the
				regular filing date for any combined tax falls on Saturday, Sunday, or a state
				holiday, such combined tax will be due and payable on the next business
				day.
(vii) The Commissioner may
				advance the due date of an employer's combined tax to be earlier than the
				regular due date if the collection of the combined tax by the Department may be
				jeopardized by the later due date.
(viii) The Commissioner may, at his/her
				discretion, charge to a suspense or uncollectible debt account any unpaid
				combined tax due or any unpaid payments in lieu of contribution due when
				collection is unlikely. Any receivable charged to this account may be
				subsequently removed from the account and reactivated if it appears that
				collection of at least a portion of the receivable becomes possible. Charging a
				receivable debt to the suspense account shall not constitute a compromise or
				forgiveness of the debt.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 2 - CASH VALUE OF CERTAIN REMUNERATIONS › Section 220-2-002

Current through June 17, 2024
If board, lodging, or any other payment in kind considered
				  as payment for services performed by a worker is in addition to or in lieu of
				  (rather than a deduction from) money wages, the Commissioner shall determine or
				  approve the cash value of such payment in kind, and the employer shall use
				  these cash values in computing combined tax due under the
				  law.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 2 - CASH VALUE OF CERTAIN REMUNERATIONS › Section 220-2-003

Current through June 17, 2024
Where a cash value for board and lodging furnished a worker
				  is agreed upon in any contract of hire, the amount so agreed upon shall, if
				  more than the rates prescribed herein, be deemed the value of such board and
				  lodging. Board and lodging furnished in addition to money wages shall be no
				  less than the amount allowed by the Nebraska Department of Administrative
				  Services for state employee travel reimbursement, (see, Nebraska DAS State
				  Accounting Manual at
http://www.das.state.ne.us/accounting/nis/am005.htm#expense [File Link
				  Not Available]).
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 6 - VOLUNTARY TRANSFER OF EXPERIENCE ACCOUNT › Section 220-6-002

Current through June 17, 2024
An employer that acquires the organization, trade, business,
				  or substantially all the assets of another employer may assume the position of
				  such employer with respect to the resources and liabilities of such employer's
				  experience account as if no change had occurred. Partial transfers are governed
				  by 220 NAC 7.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 6 - VOLUNTARY TRANSFER OF EXPERIENCE ACCOUNT › Section 220-6-003

Current through June 17, 2024
Upon being notified of the acquisition of a business by
				  another as in section 002, the Department shall provide to the successor
				  employer the latest available balance of the predecessor's experience account
				  as well as the predecessor employer's combined tax rate. The Department may
				  provide forms for the purpose of applying for a transfer of the
				  account.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 6 - VOLUNTARY TRANSFER OF EXPERIENCE ACCOUNT › Section 220-6-004

Current through June 17, 2024
An employer which desires to assume the resources and
				  liabilities of the experience account of a predecessor employer shall make,
				  within one-hundred twenty days of the acquisition, an application for a
				  transfer of such experience account. An application may be withdrawn at any
				  time within one hundred eighty (180) days following the date of acquisition by
				  the successor employer.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 6 - VOLUNTARY TRANSFER OF EXPERIENCE ACCOUNT › Section 220-6-005

Current through June 17, 2024
The Department shall, upon the receipt of an application for
				  transfer, determine if any of the following circumstances apply and, if so,
				  will not allow a transfer of an experience account:
A. If the predecessor or successor employer
				has not fully paid all combined taxes due within sixty (60) days after the
				successor employer has made application for a transfer;
B. If the predecessor employer had paid no
				wages during the most recent complete calendar year; or
C. If the successor employer does not provide
				necessary information as requested by the Department pursuant to an application
				for a transfer.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 6 - VOLUNTARY TRANSFER OF EXPERIENCE ACCOUNT › Section 220-6-006

Current through June 17, 2024
Whenever there is a merger of accounts and the merger did not
				  take place as of the beginning of a calendar quarter, the combined tax rate for
				  the merged accounts will become effective as of the beginning of the quarter
				  following the merger.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 6 - VOLUNTARY TRANSFER OF EXPERIENCE ACCOUNT › Section 220-6-007

Current through June 17, 2024
The Department shall notify the predecessor and successor
				  employers if a transfer of an experience account has been allowed or denied.
				  Should either party desire to contest the decision, a written appeal must be
				  filed with the Department within thirty (30) days from the date of mailing of
				  the notice. An appeal by the predecessor or successor will make both parties to
				  the appeal. Appeal hearings shall be conducted in the manner set out in 223 NAC
				  1.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 6 - VOLUNTARY TRANSFER OF EXPERIENCE ACCOUNT › Section 220-6-008

Current through June 17, 2024
A successor employer which continues to file combined tax
				  reports and pay all combined taxes for predecessor employer and who fails to
				  make an application with the Department for a transfer of the experience
				  account within the time period provided in this chapter shall automatically
				  receive the resources and liabilities of the predecessor employer's experience
				  account.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 6 - VOLUNTARY TRANSFER OF EXPERIENCE ACCOUNT › Section 220-6-009

Current through June 17, 2024
Nothing in this chapter shall be read or interpreted to
				  affect the provisions of
Neb. Rev. Stat.
§
									48-658
				  which states, in part, that an employer must notify the Department of Labor
				  five days prior to the acquisition of another employer in order to avoid being
				  liable for the combined tax due and unpaid of the previous
				  employer.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 6 - VOLUNTARY TRANSFER OF EXPERIENCE ACCOUNT › Section 220-6-010

Current through June 17, 2024
The Department may redetermine a transfer allowed pursuant to
				  this chapter whenever it finds that the transfer was granted on the basis of
				  misrepresentations of fact, but in no case shall such redetermination be made
				  more than four years after the date of the approval of the
				  transfer.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 7 - MANDATORY TRANSFERS OF EXPERIENCE ACCOUNTS › Section 220-7-001

Current through June 17, 2024
This chapter is adopted pursuant to
Neb. Rev.
				  Stat.
§§
									48-654,
				  48-654.01
				  and
				  48-607.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 7 - MANDATORY TRANSFERS OF EXPERIENCE ACCOUNTS › Section 220-7-002

Current through June 17, 2024
If a successor acquires all or part of the business of a
				  commonly owned, managed or controlled predecessor, a partial or full transfer
				  of the predecessor's unemployment insurance account resources and liabilities
				  is mandatory. The successor shall file an application to have an appropriate
				  percentage of the predecessor's experience account transferred to it. Such
				  application shall constitute the election of the successor, if not already
				  liable, to become liable to the provisions of the Employment Security Law and
				  shall provide such information as requested. The form shall be filed within one
				  hundred twenty days from the date of business acquisition. In the case of a
				  partial account transfer, any additional information required to segregate the
				  payroll shall be provided to the Department within sixty days from the date of
				  application. The Department shall take action to process an account transfer or
				  partial transfer which it considers to be mandatory under
Neb. Rev.
				  Stat.
§
									48-654.01
				  based upon best information available should a successor fail to file an
				  application or provide information requested.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 7 - MANDATORY TRANSFERS OF EXPERIENCE ACCOUNTS › Section 220-7-003

Current through June 17, 2024
Substantially common ownership, management or control exists
				  if any individual or group of individuals has an influence on the decision
				  making of the common entities beyond what would be considered minimal or
				  inconsequential.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 7 - MANDATORY TRANSFERS OF EXPERIENCE ACCOUNTS › Section 220-7-004

Current through June 17, 2024
If the predecessor in a partial transfer situation does not
				  provide payroll information within sixty days after request has been made, the
				  Department shall proceed with the transfer and make its best estimate of the
				  amount of payroll being transferred and the correct employer for each
				  employee.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 7 - MANDATORY TRANSFERS OF EXPERIENCE ACCOUNTS › Section 220-7-005

Current through June 17, 2024
Notice of action taken on a transfer shall be promptly given
				  to the predecessor and successor by the Department. Should either party desire
				  to contest the decision, a written appeal must be received by the Department
				  within thirty days from the date of mailing of the notice. An appeal by the
				  predecessor or successor will make both parties to the appeal. Appeal hearings
				  shall be conducted in the manner set out in 223 NAC 1.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 7 - MANDATORY TRANSFERS OF EXPERIENCE ACCOUNTS › Section 220-7-006

Current through June 17, 2024
In partial transfer cases, the Department shall assign to the
				  transferee that portion of the taxable payroll experience represented by the
				  portion of the business acquired. The Department shall also assign to the
				  transferee that portion of the experience account of the transferor represented
				  by the ratio of the sum of the taxable payrolls of the portion of the business
				  acquired to the sum of the entire taxable payrolls of the transferor. The
				  Department shall utilize wage information during the period of the current
				  incomplete calendar year, if applicable, and the four completed calendar years
				  immediately preceding the transfer. The transferee, if not already an employer,
				  shall become an employer as of the date of the transfer.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 7 - MANDATORY TRANSFERS OF EXPERIENCE ACCOUNTS › Section 220-7-007

Current through June 17, 2024
The Department may redetermine a voluntary transfer or
				  partial transfer allowed pursuant to this chapter whenever it finds that the
				  transfer or partial transfer was granted on the basis of misrepresentations of
				  fact, but in no case shall such redetermination be made more than four years
				  after the date of approval of the transfer or partial
				  transfer.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 8 - INTEREST › Section 220-8-002

Current through June 17, 2024
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 and after such date until payment plus accrued interest is received
				  by the Commissioner. Interest so collected shall be paid into the Employment
				  Security Special Contingent Fund.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 8 - INTEREST › Section 220-8-003

Current through June 17, 2024
Interest prescribed by law on overdue combined tax payments
				  or payments in lieu of contributions shall accrue on and after the day
				  following the due date of any combined tax payment or payment in lieu of
				  contributions. Interest due shall be computed at the rate of one and one-half
				  percent for each full month and for any period of less than one full month at
				  the rate of one-thirtieth of one and one-half percent for each calendar day or
				  fraction thereof.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 8 - INTEREST › Section 220-8-004

Current through June 17, 2024
Combined taxes or payments in lieu of contributions received
				  from employers that owe combined tax or payments in lieu of contributions,
				  interest, or a penalty shall first be applied to the penalty, then to interest,
				  and then to combined taxes or payments in lieu of contributions. When full
				  payment is in jeopardy, the Commissioner may apply payments first to amounts
				  owed for combined tax or payment in lieu of contributions, and then to interest
				  and penalties.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 9 - REFUNDS OF OVERPAID COMBINED TAX › Section 220-9-002

Current through June 17, 2024
An employer may claim a refund or credit adjustment. The
				  claim shall be made in the manner prescribed by the Commissioner. The employer
				  shall state the reason for its claim. The form shall be signed by the owner, a
				  partner, or an authorized officer or employee of a
				  corporation.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 9 - REFUNDS OF OVERPAID COMBINED TAX › Section 220-9-003

Current through June 17, 2024
Applications for adjustments or refunds shall be made within
				  four years after the date of such over-collection. The Unemployment Insurance
				  Tax Administrator may determine the frequency of the refunds necessary for
				  efficient administration within such period.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 9 - REFUNDS OF OVERPAID COMBINED TAX › Section 220-9-004

Current through June 17, 2024
If a claim is allowed, the employer will be notified of the
				  Department's decision including the method of repayment. Interest shall not
				  accrue on overpaid combined taxes.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 9 - REFUNDS OF OVERPAID COMBINED TAX › Section 220-9-005

Current through June 17, 2024
A denial of a claim under section 002 shall become final
				  unless the employer files a request for a hearing. The request must be filed
				  within thirty days of the date of the denial.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 11 - REVIEW AND REDETERMINATION OF COMBINED TAX RATES OF EMPLOYERS › Section 220-11-001

Current through June 17, 2024
This chapter is adopted pursuant to
Neb. Rev.
				  Stat.
§§
									48-607
				  and
				  48-650.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 11 - REVIEW AND REDETERMINATION OF COMBINED TAX RATES OF EMPLOYERS › Section 220-11-002

Current through June 17, 2024
An employer desiring to appeal a combined tax rate assigned
				  to the employer shall file, within thirty days of the mailing of the notice of
				  the combined tax rate assigned or within thirty days of the delivery of said
				  notice in the absence of mailing, an application for review and
				  redetermination. Said application must be received by a Department office prior
				  to the expiration of the thirty-day limit.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 11 - REVIEW AND REDETERMINATION OF COMBINED TAX RATES OF EMPLOYERS › Section 220-11-003

Current through June 17, 2024
An application for review and redetermination shall include
				  the following:
A. The name, address,
				and official position of the person filing the application;
B. The name, address, and identification
				number of the employer; and
C. An
				explanation of the question involved, the reasons for seeking the review and
				redetermination, and the relief sought.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 11 - REVIEW AND REDETERMINATION OF COMBINED TAX RATES OF EMPLOYERS › Section 220-11-004

Current through June 17, 2024
The Commissioner, upon receiving such an application, may
				  summarily grant the relief sought, may deny the relief sought, or may grant a
				  hearing when appropriate or if requested by the employer.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 11 - REVIEW AND REDETERMINATION OF COMBINED TAX RATES OF EMPLOYERS › Section 220-11-005

Current through June 17, 2024
A hearing granted pursuant to this chapter shall be conducted
				  in accordance with 223 NAC 1 to the extent that said chapter does not conflict
				  with the provisions of this chapter or
Neb. Rev. Stat.
§
									48-650.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 12 - DETERMINATION OF LIABILITY › Section 220-12-002

Current through June 17, 2024
The Commissioner may, at any time, determine that an employer
				  is liable for additional combined tax for wages not previously reported to the
				  Department. The Commissioner may also make a determination at any time
				  determining whether an employer is liable for to the payment of combined tax
				  under the Employment Security Law.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 12 - DETERMINATION OF LIABILITY › Section 220-12-003

Current through June 17, 2024
Each employer shall complete a combined tax status
				  determination form as prescribed by the Commissioner to determine if said
				  employer is liable for the payment of combined tax. Services performed by an
				  individual operating as a sole proprietor or services performed by partners of
				  a partnership shall be exempt from liability.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 12 - DETERMINATION OF LIABILITY › Section 220-12-004

Current through June 17, 2024
The Department may audit, at any time, an employer's
				  financial records for the purpose of determining if the employer is liable for
				  the payment of combined tax and, further, for the purpose of determining the
				  amount of wages which have been paid but upon which no payment of combined tax
				  has been made.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 12 - DETERMINATION OF LIABILITY › Section 220-12-005

Current through June 17, 2024
The employer shall be informed any time a determination by
				  the Department is made that it is either (1) a liable employer, or (2) liable
				  for additional combined tax. A determination that the employer is liable for
				  combined tax shall contain the basis for such determination.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 12 - DETERMINATION OF LIABILITY › Section 220-12-007

Current through June 17, 2024
Hearings on appeals from such determinations shall be
				  conducted pursuant to 223 NAC 1 to the extent that the provisions of said
				  chapter do not conflict with this chapter or
Neb. Rev. Stat
§
									48-650.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 13 - CERTIFICATION AS TO COMBINED TAX STATUS OF CONTRACTORS EMPLOYED ON PUBLIC CONTRACTS › Section 220-13-001

Current through June 17, 2024
This chapter is adopted pursuant to
Neb. Rev.
				  Stat.
§
									48-607
				  and
				  48-657.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 13 - CERTIFICATION AS TO COMBINED TAX STATUS OF CONTRACTORS EMPLOYED ON PUBLIC CONTRACTS › Section 220-13-002

Current through June 17, 2024
Any contractor who has been employed on a public contract
				  shall be furnished, without cost, a statement as to his/her standing with
				  respect to combined tax, interest, or penalties due the Unemployment
				  Compensation Fund. Such a statement shall be signed by the Treasurer of the
				  Fund on behalf of the Commissioner. If there are no delinquencies, a form
				  prescribed by the Commissioner shall be used in so certifying. If the
				  contractor has delinquent combined tax, interest, or penalties which he/she
				  claims are connected with a period other than that in which the work was
				  performed on the public contract, he/she shall obtain, from the contracting
				  public agency, a statement on a form prescribed by the Commissioner as to the
				  beginning and ending dates of the contract performance. Upon receipt of such
				  completed form, a certificate as to the period shown shall be made on a form
				  prescribed by the Commissioner.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 14 - PENALTY WAIVER CONDITIONS › Section 220-14-002

Current through June 17, 2024
The department may waive penalties for delinquent combined
				  tax/wage quarterly reports in the following types of situations:
A. NEWLY LIABLE EMPLOYERS. Waiver may be
				considered for a newly liable employer if the employer has not exhibited a
				willful disregard for unemployment insurance status requirements, and has
				submitted the requested delinquent reports within thirty days of the
				Department's notification of potential liability for combined taxes.
B. PAYMENTS TO ANOTHER STATE OR FEDERAL
				AGENCY. Waiver may be considered where the report was mailed within the period
				required by law but was addressed or delivered to the wrong state or federal
				agency.
C. DEATH OR SERIOUS
				ILLNESS. Waiver may be considered where the delay was caused by the death,
				serious illness, or incapacitation of the employer or any member of his/her
				immediate family, or by the death or serious illness of the person in the
				employer's organization responsible for the preparation and filing of the
				reports.
D. DESTROYED OR LOST
				RECORDS. Waiver may be considered when the delay was caused by destruction of
				the employer's place of business or business records by fire or other
				casualty.
E. PAST COMPLIANCE.
				Waiver may be considered in those instances where the employer has (i) met all
				reporting requirements on a timely basis for the eight previous quarters, and
				(ii) timely responded to all required reports upon a written notice to last
				known address of delinquency.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 14 - PENALTY WAIVER CONDITIONS › Section 220-14-003

Current through June 17, 2024
An employer may apply for waiver by providing specific
				  reasons as to why the reporting infractions occurred. Such application must be
				  provided to the Commissioner of Labor or his/her designee in writing. The
				  burden shall be upon the employer to establish the facts or circumstances
				  involved to the satisfaction of the Commissioner.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 14 - PENALTY WAIVER CONDITIONS › Section 220-14-004

Current through June 17, 2024
If an application for waiver is denied, the employer shall be
				  given notice and opportunity for appeal. Requests for appeal and hearings on
				  denials of applications for waiver shall be governed by 223 NAC
				  1.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 16 - LIMITED LIABILITY COMPANIES AND LIMITED LIABILITY PARTNERSHIPS › Section 220-16-001

Current through June 17, 2024
This chapter is adopted pursuant to
Neb. Rev.
				  Stat.
§
									48-607
				  and is intended to distinguish between wages paid and distributions of profits
				  made to a member of a limited liability company or a partner of a limited
				  liability partnership.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 16 - LIMITED LIABILITY COMPANIES AND LIMITED LIABILITY PARTNERSHIPS › Section 220-16-002

Current through June 17, 2024
For purposes of this chapter:
Limited liability company shall mean a domestic or foreign
				  limited liability company as defined in the Limited Liability Company Act
(Neb. Rev. Stat.
§ 21-2601,
et seq.);
and
Limited liability partnership shall mean a domestic or
				  foreign limited liability partnership as defined in the Uniform Partnership
				  Act, Limited Liability Company Act
(Neb. Rev. Stat.
§
									67-301,
et seq.);
and
Wages shall mean wages as defined in the Employment Security
				  Act
(Neb. Rev. Stat.
§
									48-601,
et
				  seq.
).
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 16 - LIMITED LIABILITY COMPANIES AND LIMITED LIABILITY PARTNERSHIPS › Section 220-16-003

Current through June 17, 2024
Distribution of a share of the profits of a limited liability
				  company or limited liability partnership to a member of the limited liability
				  company or partner of a limited liability partnership shall be presumed to not
				  be subject to the payment of combined tax except to the extent that the same
				  are paid as wages.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 220 - DEPARTMENT OF LABOR › Chapter 16 - LIMITED LIABILITY COMPANIES AND LIMITED LIABILITY PARTNERSHIPS › Section 220-16-004

Current through June 17, 2024
Distribution of a share of the profits to a member of a
				  limited liability company or partner in a limited liability partnership, shall
				  be presumed to be paid as wages if:
A.
				The distribution exceeds the proportion of the total paid in capital investment
				of the limited liability company or limited liability partnership owned by the
				person receiving the distribution; or
B. The distribution is made based upon the
				number of hours, days, weeks or months the individual performed services for
				the limited liability company or limited liability partnership; or
C. The distribution is made primarily based
				upon services performed for the limited liability company or limited liability
				partnership.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 1 - RECORD KEEPING REQUIREMENTS › Section 221-1-002

Current through June 17, 2024
Each employer of any person in this state, whether or not an
				  employer subject to Employment Security Law, shall establish records with
				  respect to employment performed for it as hereinafter indicated and shall
				  preserve these records for a period of not less than four complete calendar
				  years.
A. For each worker:
(1) Name;
(2) Social security account number;
(3) Residence (by State);
(4) Nature of services and place or places in
				which services are performed and, if there is more than one such place, the
				worker's base of operations or, if none, place of direction or
				control;
(5) Date on which the
				worker was hired, rehired, or returned to work after temporary layoff and date
				separated from work and reasons therefor.
(6) The gross remuneration paid for the
				worker's services and period for which paid, showing separately:
(a) Cash remuneration, including special
				payments; and
(b) Reasonable cash
				value of remuneration in any medium other than cash (determined in accordance
				with Title 220, Chapter 2) including special payments; and
(7) Amounts paid him as allowance or
				reimbursement for traveling or other business expenses, and period for which
				paid.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 2 - WAGE REPORTING SYSTEM › Section 221-2-003

Current through June 17, 2024
The quarterly wage report shall request the following
				  information from each employer regarding each worker employed during that
				  quarter:
A. Name;
B. Social security number; and
C. Total gross wages paid each worker during
				the quarter.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 3 - NOTICE TO EMPLOYER OF CLAIM FILED AND REQUEST FOR WAGE AND SEPARATION INFORMATION › Section 221-3-001

Current through June 17, 2024
This chapter is adopted pursuant to Neb. Rev. Stat.
				  §§
									48-607,
				  48-612,
				  48-626,
				  48-632
				  and
				  48-652.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 3 - NOTICE TO EMPLOYER OF CLAIM FILED AND REQUEST FOR WAGE AND SEPARATION INFORMATION › Section 221-3-002

Current through June 17, 2024
A. When a new claim is filed, the Department
				shall notify all employers entitled to notice pursuant to
Neb. Rev.
				Stat.
§
									48-632(2),
				all current quarter employers and all employers for the preceding five
				quarters, except that no notice need be provided to any employer notified of a
				prior claim if no wages were received by the claimant from that employer
				subsequent to the date of the original claim. If the employer has designated an
				agent to represent the employer regarding claims filed under the Employment
				Security Law or the filing of quarterly wage reports under the Employment
				Security Law, notice to the agent shall constitute notice to the
				employer.
B. Except when additional
				notice is required pursuant to
Neb. Rev. Stat
. §
									48-632(2),
				when a new claim is filed against an employer who was notified of a prior
				claim, and employment with that employer subsequent to the date of the original
				claim is not alleged, chargeability shall be determined by the chargeability
				determination made on the prior claim.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 3 - NOTICE TO EMPLOYER OF CLAIM FILED AND REQUEST FOR WAGE AND SEPARATION INFORMATION › Section 221-3-003

Current through June 17, 2024
When an individual who has previously established a benefit
				  year renews his or her claim for benefits and alleges new employment, the
				  Department shall notify any additional intervening employer.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 3 - NOTICE TO EMPLOYER OF CLAIM FILED AND REQUEST FOR WAGE AND SEPARATION INFORMATION › Section 221-3-004

Current through June 17, 2024
A.
1. For
				employers that do not participate in SIDES E-Response (State Information Data
				Exchange System) or SIDES Web Services:
i. The
				notification of a new claim filed or renewed claim shall be on a form
				prescribed and/or approved by the Commissioner and shall request accurate and
				adequate information concerning any facts that may defer or deny benefits to
				the individual including allegations of misconduct or voluntary quits by the
				claimant and any additional information as the Department may deem necessary
				and request.
ii. Each employer
				notified or its agent shall promptly complete the form including all
				information required under subdivision (004)(A)(1)(i) of this subsection and
				return it so as to be received by the Department in ten days from the date
				mailed or date sent electronically.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 3 - NOTICE TO EMPLOYER OF CLAIM FILED AND REQUEST FOR WAGE AND SEPARATION INFORMATION › Section 221-3-005

Current through June 17, 2024
If an individual has been employed by two or more employers
				  in any quarter of the base period and the chronological order of employment is
				  not definite, periods of employment within such calendar quarter shall be
				  chargeable without regard to chronological order by the Department in a manner
				  determined to be fair and equitable for all affected
				  employers.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 3 - NOTICE TO EMPLOYER OF CLAIM FILED AND REQUEST FOR WAGE AND SEPARATION INFORMATION › Section 221-3-006

Current through June 17, 2024
A. If a claimant maintains that he or she has
				been paid wages during a calendar quarter from an employer who has not reported
				wages earned by the claimant during such quarter, whether due to the employer
				having failed to report wages for the claimant for that quarter or the
				quarterly wage report for that quarter not yet being due, the Commissioner may
				request a special wage report from the employer specific to the
				claimant.
B. If the employer or its
				agent fails to respond to the special wage report request within seven days of
				the date of the mailing of the request, the Commissioner may accept a statement
				from the claimant as to the amount of wages paid to him or her during the
				quarter. Absent fraud or collusion, benefit payments based upon such a
				claimant's statement of earnings will be conclusive as to wages earned during
				that quarter.
C. An employer or its
				agent who files a quarterly wage report or amended quarterly wage report
				including wages earned by the claimant within seven days of the mailing date of
				the special wage report request shall be deemed to have timely responded to the
				request.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 5 - NOTICES TO EMPLOYER OF BENEFIT CHARGE › Section 221-5-002

Current through June 17, 2024
The Department shall notify each employer of the amount of
				  the benefits charged against the employer's experience account. Notice shall be
				  provided quarterly and will provide the following information:
A. The name and social security number of
				each claimant;
B. The employer's
				account number; and
C. The total
				amount paid.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 6 - EMPLOYER ELECTIONS TO COVER MULTI-STATE WORKERS › Section 221-6-001

Current through June 17, 2024
The following regulation shall govern the Department in its
				  administrative cooperation with other States subscribing to the Interstate
				  Reciprocal Coverage Arrangement (hereinafter referred to as "the arrangement").
				  This chapter is adopted pursuant to
Neb. Rev.
				  Stat.
48-607 and 48-668.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 6 - EMPLOYER ELECTIONS TO COVER MULTI-STATE WORKERS › Section 221-6-002

Current through June 17, 2024
As used in this chapter:
A. "Jurisdiction" means any State of the
				United States, the District of Columbia, Puerto Rico, Virgin Islands, Canada,
				or, with respect to the federal government, the coverage of any federal
				unemployment compensation law;
B.
				"Participating jurisdiction" means a jurisdiction whose administrative agency
				has subscribed to the arrangement and whose adherence thereto has not
				terminated;
C. "Agency" means any
				officer, board, commissioner or other authority charged with the administration
				of the unemployment compensation law of a participating jurisdiction;
D. "Interested jurisdiction" means any
				participating jurisdiction to which an election submitted under this regulation
				is sent for its approval, and "interested agency" means the agency of such
				jurisdiction; and
E. "Services
				customarily performed by an individual in more than one jurisdiction" means
				services performed in more than one jurisdiction during a reasonable period if
				the nature of the services gives reasonable assurance that they will continue
				to be performed in more than one jurisdiction or if such services are required
				or expected to be performed in more than one jurisdiction under the
				election.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 6 - EMPLOYER ELECTIONS TO COVER MULTI-STATE WORKERS › Section 221-6-003

Current through June 17, 2024
A. Any employer may file an election on a
				form prescribed by the Commissioner to cover under the law of a single
				participating jurisdiction all of the services performed for that employer by
				any individual who customarily works for that employer in more than one
				participating jurisdiction.
An election may be filed, with respect to an individual, with
				  any participating jurisdiction in which (1) any part of the individual's
				  services are performed; (2) the individual resides; or (3) the employer
				  maintains a place of business to which the individual's services bear a
				  reasonable relation.
An election must state that each employee affected by the
				  proposed election has been notified and has acquiesced therein.
B. The agency of the elected
				jurisdiction (thus selected and determined) shall initially approve or
				disapprove the election.
If the agency approves the election, it shall forward a copy
				  thereof to the agency of each other participating jurisdiction specified
				  thereon, under whose unemployment compensation law the individual or
				  individuals in question might, in the absence of election, be covered. Each
				  interested agency shall approve or disapprove the election, as promptly as
				  practicable, and shall notify the agency of the elected jurisdiction
				  accordingly.
In case its law so requires, any interested agency may,
				  before taking action, require from the electing employer satisfactory evidence
				  that the affected employees have been notified of and have acquiesced in the
				  election.
C. If the agency
				of the elected jurisdiction, or the agency of any interested jurisdiction,
				disapproves the election, the disapproving agency shall notify the elected
				jurisdiction and the electing employer of its action and of its reason
				therefor.
D. An election shall take
				effect as to the elected jurisdiction only if approved by its agency and by one
				or more interested agencies. An election thus approved shall take effect, as to
				any interested agency, only if it is approved by the agency.
E. In case any election is approved only in
				part or is disapproved by some of the agencies, the electing employer may
				withdraw its election within ten days after being notified of the
				action.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 6 - EMPLOYER ELECTIONS TO COVER MULTI-STATE WORKERS › Section 221-6-004

Current through June 17, 2024
A. An election duly approved under this
				regulation shall become effective at the beginning of the calendar quarter in
				which the election was submitted unless the election, as approved, specifies
				the beginning of a different calendar quarter.
If the electing employer requests an earlier effective date
				  than the beginning of the calendar quarter in which the election is submitted,
				  such earlier date may be approved solely as to those interested jurisdictions
				  in which the employer had no liability to pay contributions or combined tax for
				  the earlier period in question.
B.
(1) The
				application of an election to any individual under this regulation shall
				terminate, if the agency of the elected jurisdiction finds that the nature of
				the services customarily performed by the individual for the electing employer
				has changed, so that they are no longer customarily performed in more than one
				participating jurisdiction. The termination shall be effective as of the close
				of the calendar quarter in which notice of the findings is mailed to all
				parties affected.
(2) Except as
				provided in sub-paragraph (1), each election approved hereunder shall remain in
				effect through the close of the calendar year in which it is submitted and
				thereafter until the close of the calendar quarter in which the electing
				employer gives written notice of its termination to all affected
				agencies.
(3) Whenever an election
				under this regulation ceases to apply to any individual under sub-paragraph (1)
				or (2), the electing employer shall notify the affected individual
				accordingly.
Nebraska Administrative Code › Topic - LABOR, DEPARTMENT OF › Title 221 - DEPARTMENT OF LABOR › Chapter 6 - EMPLOYER ELECTIONS TO COVER MULTI-STATE WORKERS › Section 221-6-005

Current through June 17, 2024
A. The electing employer shall promptly
				notify each individual affected by its approved election, on a form supplied by
				the elected jurisdiction, and shall furnish the elected agency a copy of the
				notice.
B. Whenever an individual
				covered by an election under this regulation is separated from that
				individual's employment, the electing employer shall again notify that
				individual forthwith as to the jurisdiction under whose unemployment
				compensation law those services have been covered. If, at the time of
				termination, the individual is not located in the elected jurisdiction, the
				electing employer shall notify that individual as to the procedure for filing
				interstate benefit claims.
C. The
				electing employer shall immediately report to the elected jurisdiction any
				change which occurs in the conditions of employment pertinent to its election,
				such as cases where an individual's services for the employer cease to be
				customarily performed in more than one participating jurisdiction or where a
				change in the work assigned to an individual requires that individual to
				perform services in a new participating jurisdiction.