2017 Nebraska Revised Statutes
Chapter 48 - LABOR
48-648.02 Wages, defined.

Universal Citation: NE Code § 48-648.02 (2017)

48-648.02. Wages, defined.

As used in sections 48-648 and 48-649 to 48-649.04 only, the term wages shall not include that part of the remuneration paid to an individual by an employer or by the predecessor of such employer with respect to employment within this or any other state during a calendar year which exceeds nine thousand dollars unless that part of the remuneration is subject to a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund.

Source

  • Laws 2005, LB 739, § 6;
  • Laws 2017, LB172, § 62.
  • Operative Date: January 1, 2018

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