Independent Contractors: Nebraska
Federal law and guidance on this subject should be reviewed together with this section.
Authors: Gigi O'Hara and Homero E. Vela, Kutak Rock LLP
- Nebraska law establishes three primary factors for independent contractor classification. Nebraska courts consider 10 factors. There also are separate standards for independent contractors in the construction and delivery services industries. See Determining Whether a Worker Is an Employee or an Independent Contractor.
- Employers that hire or rehire independent contractors are required to report certain information to the Department of Health and Human Services. See Fulfilling Reporting Requirements.