Virtually all employers are subject to unemployment insurance taxes under Nebraska’s Employment Security Law (Neb. Rev. Stat. Sec. 48-601 et seq.). For example, coverage extends to:
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• Any employer subject to the Federal Unemployment Tax Act (FUTA);
• Agricultural employers that employed at least 10 or more individuals for some part of a day in each of 20 different calendar weeks or paid wages of $20,000 in any calendar quarter during the current or previous calendar year;
• Any employer of a domestic worker that paid $1,000 or more in a calendar quarter during the current or previous calendar year;
• Nonprofit organizations that employed four or more employees in each of 20 different calendar weeks during the current or previous calendar year; and
• Indian tribes (Neb. Rev. Stat. Sec. 48-603).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for the school;
• Real estate and insurance salespersons;
• Certain newspaper distributors; and
• Participants in sheltered workshops and work-relief or work-training programs (Neb. Rev. Stat. Sec. 48-602 et seq.).
