As an employer in Nebraska, you know that virtually all employers are subject to unemployment insurance taxes under Nebraska’s Employment Security Law. At the very least, coverage in Nebraska extends to anyone who, during the current or previous calendar year, employed at least one person for some part of a day in each of 20 different calendar weeks or paid wages of $1,500 in any calendar quarter as well as any employer subject to Federal Unemployment Tax Act (FUTA). Of course, there are exceptions but not many and they extend chiefly to student workers, such as student nurses and students participating in work-study programs. Real estate and insurance salespersons are also excluded from the list.
The Nebraska mandatory workplace posting informing workers of key points of the Unemployment Insurance program in Nebraska has changed little in the last few years. However, it’s your responsibility as an employer to maintain the poster so that it is visible and legible and in a conspicuous location for all your employees to see it.
Employees in Nebraska seeking Unemployment Insurance benefits are still required to file a claim, unless special accommodations are required, through the Nebraska Department of Labor Claims Center’s web portal at www.dol.nebraska.gov.
An interesting feature of the Unemployment Insurance Benefit claims process in Nebraska is that an employee needs to include the resources of the Nebraska Department of Labor into their job search. When filing a new initial claim, reopening an existing claim, or filing a subsequent claim for unemployment benefits a claimant shall be required to register for work and create an active, online and searchable resume in the Nebraska Department of Labor’s web application for Reemployment and Benefit services. This paragraph replaces and reflects the expansion and revisions of the previous search and availability requirements of a claimant.
As always, HR must monitor compliance with federal, state, and local requirements. Aside from federal requirements, he following three (3) posters are required for all or most employers in Nebraska:
- Nebraska Unemployment Insurance Advisement of Benefit Rights Poster;
- Nebraska Discrimination in Employment, Housing, Public Accommodations Is Prohibited by State Law Poster;
- Nebraska Minimum Wage Poster.
Another important tidbit, meant to cut down on undeserved claims that sap the system of resources, included on this mandatory notice states:
Each worker engaged in employment covered by the Nebraska Employment Security Law, including service covered by election of an employer, shall procure a federal social security account number and furnish that number to every employer for whom that worker performs covered employment.
The mandatory Nebraska postings are currently available in English and Spanish.