Neb. Admin. Code tit. 221 — Wage Reporting

Chapter 1 Record Keeping Requirements

Neb. Admin. Code tit. 221, ch. 1 Record Keeping Requirements {#sec-221-nac-1 omnilex-key=us-ne-regs-official--title-221--221 NAC 1}

001. This chapter is adopted pursuant to Neb. Rev. Stat. '48-612, and '48-607.

002. 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.

B. General:

(1) Beginning and ending dates of each pay period;

(2) Total amount of remuneration and the total amount paid in each calendar quarter; and

(3) Date in each calendar week on which there was largest number of workers employed and number of such workers.

003. Each employer shall make such reports to the Department as are prescribed on forms issued and required by the Commissioner.

History

• Effective 1986-01-13

Chapter 2 Wage Reporting System

Neb. Admin. Code tit. 221, ch. 2 Wage Reporting System {#sec-221-nac-2 omnilex-key=us-ne-regs-official--title-221--221 NAC 2}

001. This chapter is adopted pursuant to Neb. Rev. Stat. '48-648.01 and '48-607.

002. Each employer subject to Employment Security Law shall submit to the Department quarterly wage reports on a form prescribed by the Commissioner.

003. 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.

004. Partial or incomplete reports may be cause for penalty as required by Neb. Rev. Stat. '48-656(2).

History

• Effective 1990-03-26

Chapter 3 Notice to Employer of Claim Filed and Request Forwage and Separation Information

Neb. Admin. Code tit. 221, ch. 3 Notice to Employer of Claim Filed and Request Forwage and Separation Information {#sec-221-nac-3 omnilex-key=us-ne-regs-official--title-221--221 NAC 3}

001. This chapter is adopted pursuant to Neb. Rev. Stat. §§48-607, 48-612, 48-626, 48-632 and 48-652.

002.

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.

003. 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.

004.

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.

2. For employers that participate in SIDES E-Response (State Information Data Exchange System):

i. The notification of a new claim filed or renewed claim shall be through electronic mail from the Nebraska Department of Labor 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 complete the requested information in the SIDES E-Response Website including all information required under subdivision (004)(A)(2)(i) of this subsection within ten days from the sent date of the electronic mail notification.

3. For employers that participate in SIDES Web Services (State Information Data Exchange System):

i. The notification of a new claim filed or renewed claim shall be through Web Services managed by a Central Broker 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 complete the requested information and post the response to the Central Broker through Web services including all information required under subdivision (004)(A)(3)(i) of this subsection within ten days from the date the Department posted the notification to the Central Broker.

4. The Commissioner may require agents of employers to accept notices and provide responses in an electronic format designated by the Commissioner.

B. Regardless of any finding or disqualification of benefits, in order for a contributory employer not to have its account charged for benefits under Neb. Rev. Stat. §48-652(3), the contributory employer or its agent must provide the information requested pursuant to subsection (A) of this section within ten days of the date the request was mailed or electronically transmitted to the contributory employer or its agent.

005. 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.

006.

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.

History

• Effective 2014-08-02

Chapter 5 Notices to Employer of Benefit Charge

Neb. Admin. Code tit. 221, ch. 5 Notices to Employer of Benefit Charge {#sec-221-nac-5 omnilex-key=us-ne-regs-official--title-221--221 NAC 5}

001. This chapter is adopted pursuant to Neb. Rev. Stat. §§48-651 and 48-607.

002. 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.

003. Requests for appeal and any hearing conducted shall be as provided in 223 NAC 1.

History

• Effective 2008-05-28

Chapter 6 Employer Elections to Cover Multi-State Workers

Neb. Admin. Code tit. 221, ch. 6 Employer Elections to Cover Multi-State Workers {#sec-221-nac-6 omnilex-key=us-ne-regs-official--title-221--221 NAC 6}

001. 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.

002. 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.

003.

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.

004.

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.

005.

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.

History

• Effective 1996-02-28

Chapter 7 Reporting of Labor Disputes

Neb. Admin. Code tit. 221, ch. 7 Reporting of Labor Disputes {#sec-221-nac-7 omnilex-key=us-ne-regs-official--title-221--221 NAC 7}

001. This chapter is adopted pursuant to Neb. Rev. Stat. '48-607 and '48-628.

002. When a labor dispute that results in the unemployment of workers occurs, the employer shall provide the Department with such information as requested, including, but not limited to the number of workers affected, the name and social security number of each worker, and the work site of each worker.

History

• Effective 1988-10-08