Legally Required Benefits: Nebraska
Federal law and guidance on this subject should be reviewed together with this section.
Authors: Autumn G. Long and Alan L. Rupe, Kutak Rock LLP
- Unemployment insurance is a nationwide program created to provide partial wage replacement to unemployed workers while they conduct an active search for work. Unemployment insurance is a joint federal-state program based on federal law and executed through state law. See Nebraska Unemployment Insurance.
- Employers finance unemployment insurance with state and federal tax contributions. The Federal Unemployment Tax Act (FUTA) was created to finance all administrative expenses of the federal/state unemployment insurance system and the federal costs involved in providing benefits. The Nebraska unemployment tax is used only for the payment of regular benefits to qualified unemployed workers. See Nebraska Unemployment Insurance.
- Nebraska unemployment insurance is provided under the Nebraska Employment Security Law and is administered by the Nebraska Department of Labor. Most employers are subject to the Nebraska Employment Security Law. See Nebraska Unemployment Insurance
- Unemployment benefits will generally last for up to 26 weeks. See Benefits.
- Claimants must meet certain requirements in order to be eligible for unemployment benefits. See Eligibility.
- In some instances, a claimant may be denied unemployment benefits. See Filing Claims.
- There are specific recordkeeping and posting requirements for employers. See Recordkeeping; Posting.