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Equivalent employees, defined.

Neb. Rev. Stat. § 77-6907
in effect
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77-6907. Equivalent employees, defined. Equivalent employees means the number of employees computed by dividing the total hours paid in a year to employees 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. Laws 2021, LB544, § 7.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-6907Fetched: 10/20/2026

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