Unemployment compensation. Under Nebraska unemployment compensation law, the common-law test does not apply. Instead, a worker is considered an employee unless it can be shown that all of the following apply:
• The worker has been and will continue to be free from control or direction over the performance of the work, both under contract and in fact;
• The work is performed outside the principal's usual course of the business or performed outside of the principal's business premises; and
• The worker is customarily engaged in an independently established trade, occupation, profession, or business (NE Rev. Stat. Sec. 48-604(5)).
Workers' compensation issues. The Nebraska Supreme Court has repeatedly stated "that whether the workman was an employee or an independent contractor cannot be decided by a hard and fast rule. The relationship can only be established by a consideration of the facts and circumstances of the case." The Court has ruled that an independent contractor renders services in the course of an independent occupation, with the employer only having authority as to the result of his work and not as to the means by which it is accomplished, and that an independent contractor generally pursues the business of contracting; enters ...