Unemployment - Nebraska

Summary of differences between federal and state regulations

Coverage

Workers are considered employees unless:

• The worker is free from control or direction in the performance of the work under the contract of service and in fact;
• The service is performed either outside the usual course of the business for which it is performed or is performed outside of all places of business of the enterprise for which it is performed; and
• The individual is customarily engaged in an independent trade, occupation, profession, or business.

Contracts creating an employee relationship are also considered.

The laws of most states permit employers to elect coverage of workers who perform their services entirely outside the state if they are not covered by any other state or federal UI law. For most of the states permitting such elections, residence is required in the state of election, but this is not the case in Nebraska.

Exclusions from the definition of employment include:

• Insurance agents on commission,
• Real estate agents on commission,
• Casual labor not in the course of employers business, and
• Part-time service for nonprofit organizations exempt from federal income tax.

The following student employment is excluded from coverage:

• Student nurses and interns in employ of a hospital, and
• Students working for schools.

State

Contact

Nebraska Workforce Development, Department of Labor Unemployment Insurance

Regulations

Nebraska Revised Statute §§48-601 to 48-671, Employment Security Law

Federal

Contact

U.S. Department of Labor, Employment and Training Administration

(https://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp)

Regulations

20 CFR chapter V

Part 601

Part 602

Part 603

Part 606

Part 609

Part 614

Part 615

Part 616

Part 617

Part 625

Part 626

Part 627

Part 628

Part 631

Part 632

Part 633

Part 634

Part 636

Part 637

Part 638

Part 639

Part 640

Part 641

Part 645

Part 650

Part 651

Part 652

Part 653

Part 654

Part 655

Part 656

Part 658

Part 660

Part 661

Part 662

Part 663

Part 664

Part 665

Part 666

Part 667

Part 668

Part 669

Part 670

Part 671