State unemployment insurance tax rate; remittance; commissioner duties.
Neb. Rev. Stat. § 48-649.01
in effect48-649.01. State unemployment insurance tax rate; remittance; commissioner duties.
(1) By December 1 of each calendar year, the commissioner shall determine the state unemployment insurance tax rate for the following year based on information available through the department.
(2) If the state unemployment insurance tax rate is determined to be zero percent pursuant to subsection (1) of this section, the contribution rate for all employers shall equal one hundred percent of the combined tax rate.
(3) If the state unemployment insurance tax rate is not zero percent as determined in this section, the combined tax rate shall be divided so that not less than fifty percent of the combined tax rate equals the contribution rate and not more than fifty percent of the combined tax rate equals the state unemployment insurance tax rate except for employers who are assigned a combined tax rate of five and four-tenths percent or more. For those employers, the state unemployment insurance tax rate shall equal zero and their combined tax rate shall equal their contribution rate.
(4) On or before December 31 of each calendar year, the commissioner shall designate the percentage and proportion of the state unemployment insurance tax rate that shall be remitted to the Workforce Development Program Cash Fund for the support of workforce development programs and to the Business Innovation Cash Fund for the support of workforce innovation programs. The department shall execute a memorandum of understanding with the Department of Economic Development before September 30 of each calendar year to ensure the commissioner receives sufficient information regarding the current status of programs administered under the Business Innovation Act, including any data necessary for the commissioner to make an informed determination pursuant to this section.
Laws 2017, LB172, § 64; Laws 2025, LB265, § 13; Laws 2026, LB847, § 14. Effective Date: July 18, 2026
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=48-649.01Fetched: 10/20/2026