Neb. Admin. Code tit. 10 — Social Security Bureau

Chapter 1 Election Official Exclusion

Neb. Admin. Code tit. 10, ch. 1 Election Official Exclusion {#sec-10-nac-1 omnilex-key=us-ne-regs-official--title-10--10 NAC 1}

001 Wages of less than $50.00 paid in any one quarter to election officials or election workers are excluded wages.

Annotation:

Section 68-603, R.R.S. 1943 Modification No. 221, dated August 13, 1970, which amends the Federal/State Social Security Agreement, dated June 20, 1951.

History

• Effective 1983-09-12

Chapter 2 Student Exclusion

Neb. Admin. Code tit. 10, ch. 2 Student Exclusion {#sec-10-nac-2 omnilex-key=us-ne-regs-official--title-10--10 NAC 2}

001 Wages paid for services performed in the employ of a school, college, or university by a student who is enrolled and regularly attending classes at said school, college or university are excluded wages. Wages paid for services rendered during summer vacation when the student is not attending classes are not excluded wages.

Annotation:

Section 68-603, R.R.S. 1943 Modification No. 269, dated December 18, 1972, which amends the Federal/State Social Security Agreement, dated June 20, 1951

History

• Effective 1983-09-12

Chapter 3 Due Dates

Neb. Admin. Code tit. 10, ch. 3 Due Dates {#sec-10-nac-3 omnilex-key=us-ne-regs-official--title-10--10 NAC 3}

001 The interim wage report shall be the completed Entity Transactions form. The interim wage report for the period from the first day through the fifteenth day of the month and the appropriate contribution payable therewith shall be due in the office of the Social Security Bureau no later than the twentieth day of the same month. The interim wage report for the period from the sixteenth day through the last day of the month and the appropriate contribution payable therewith shall be due in the office of the Social Security Bureau no later than the fifth day of the following month. Thereafter, such interim wage report and/or contribution shall be considered delinquent and subject to an interest assessment computed on the amount of contribution due at an annual rate established by the Federal Social Security Administration with a minimum interest assessment of $5.00. If the due date falls on a Saturday or Sunday or State holiday, the interim wage report and contribution shall be due on the next business day. An interim wage report and contribution shall be considered submitted timely if they are placed in the United States mail and postmarked no later than the due date.

002 The annual wage report shall be the State Social Security Administrator's copy of Form W-3 S&L, Transmittal of Income and Tax Statements for State and Local Governmental Employers. The annual wage report shall be due in the office of the Social Security Bureau no later than the twenty-eighth day of the second month following the calendar year for which the report is being submitted. Thereafter, such annual wage report shall be considered delinquent. If the due date falls on a Saturday or Sunday or State holiday, the annual wage report shall be due on the next business day. An annual wage report shall be considered submitted timely if it is placed in the United States mail and postmarked no later than the due date.

Annotation:

Section 68-608, R.R.S. 1943 (Wage Reports) Section 68-610, R.R.S. 1943 (Contributions)

History

• Effective 1984-01-01

Chapter 4 Record Inspection

Neb. Admin. Code tit. 10, ch. 4 Record Inspection {#sec-10-nac-4 omnilex-key=us-ne-regs-official--title-10--10 NAC 4}

001 All accounting records of the State and of all political subdivisions of the State included under an agreement shall be kept at locations accessible to and open for inspection by authorized officials of the Social Security Bureau. Said records shall be retained for a period of at least four years from date of origin.

Annotation:

Section 68-608, R.R.S. 1943

History

• Effective 1983-09-12

Chapter 20 Rules of Practice

Neb. Admin. Code tit. 10, ch. 20 Rules of Practice {#sec-10-nac-20 omnilex-key=us-ne-regs-official--title-10--10 NAC 20}

001. NEGOTIATED RULE MAKING . This section establishes the rules and regulations to petition for negotiated rule making on contentious issue under the jurisdiction of the Department of Administrative services

001.01 The Department of Administrative Services hereby adopts the model rules of procedures for negotiated rule making promulgated by the Attorney General pursuant to Neb. Rev. Stat. §84-909.01 found at Title 53 Nebraska Administrative Code Chapter 1, including any amendments thereto.

002. AGENCY RULE MAKING . This section establishes the rules and regulations for a person or entity to petition for rulemaking to promulgate, amend, or repeal a rule or regulation regarding matters under the jurisdiction of the Department of Administrative services

002.01 The Department of Administrative Services hereby adopts the model rules of procedures for rule making promulgated by the Attorney General pursuant to Neb. Rev. Stat. §84-909.01 found at Title 53 Nebraska Administrative Code Chapter 2, including any amendments thereto.

003. AGENCY DECLARATORY ORDERS . This section establishes the rules and regulations for a person to seek a Declaratory Order regarding matters under the jurisdiction of the Department of Administrative services

003.01 The Department of Administrative Services hereby adopts the model rules of procedures for declaratory orders promulgated by the Attorney General pursuant to Neb. Rev. Stat. §84-909.01 found at Title 53 Nebraska Administrative Code Chapter 3, including any amendments thereto.

004. HEARINGS IN CONTESTED CASES BEFORE THE AGENCY . This section establishes the rules and regulations to petition for a hearing to enforce the legal rights, duties, or privileges of a specific party regarding matters under the jurisdiction of the Department of Administrative services.

004.01 The Department of Administrative Services hereby adopts the model rules of procedures for agency hearings promulgated by the Attorney General pursuant to Neb. Rev. Stat. §84-909.01 found at Title 53 Nebraska Administrative Code Chapter 4, including any amendments thereto.

History

• Effective 2019-01-03