2020 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6810 Equivalent employees, defined.

Universal Citation: NE Code § 77-6810 (2020)

77-6810. Equivalent employees, defined.

Equivalent employees means the number of employees computed by dividing the total hours paid in a year by the product of forty times the number of weeks in a year. Only the hours paid to employees who are residents of this state shall be included in such computation. A salaried employee who receives a predetermined amount of compensation each pay period on a weekly or less frequent basis is deemed to have been paid for forty hours per week during the pay period.

Source

  • Laws 2020, LB1107, ยง 10.
  • Operative Date: January 1, 2021

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