23-615

23-615. Employment

"Employment" means any service of whatever nature performed by an employee for the
person employing him, including service in interstate commerce, and includes:

1. An individual's entire service performed within or both within and without this
state if:

(a) The service is localized in this state.

(b) The service is not localized in any state but some of the service is performed
in this state and:

(i) The individual's base of operations, or, if there is no base of operations,
then the place from which such service is directed or controlled is in this state, or

(ii) The individual's base of operations or place from which the service is
directed or controlled is not in any state in which some part of the service is performed
but the individual's residence is in this state. Service shall be deemed localized within
a state if the service is performed entirely within such state, or the service is
performed both within and without such state but the service performed without the state
is temporary or transitory in nature or consists of isolated transactions, and is
incidental to the individual's service within the state.

2. Services covered by an election pursuant to section 23-725.

3. Services covered by an arrangement pursuant to section 23-644, between the
department and the agency charged with the administration of any other state or federal
unemployment compensation law pursuant to which all services performed by an individual
for an employing unit are deemed to be performed entirely within this state shall be
deemed to be employment if the department has approved an election of the employing unit
for which the services are performed, pursuant to which the entire service of the
individual during the period covered by the election is deemed to be insured work.

4. Service performed by any officer of a corporation.

5. Service performed after December 31, 1971, outside the United States, except in
Canada, by an individual who is a citizen of the United States in the employ of an
American employer (other than service which is deemed employment under the provisions of
paragraph 1 of this section or the parallel provisions of another state's law) if:

(a) The employer's principal place of business in the United States is located in
this state; or

(b) The employer has no place of business in the United States, but

(i) The employer is an individual who is a resident of this state; or

(ii) The employer is a corporation which is organized under the laws of this state;
or

(iii) The employer is a partnership or a trust and the number of the partners or
trustees who are residents of this state is greater than the number who are residents of
any one other state; or

(c) None of the criteria of (a) or (b) of this paragraph is met but the employer
has elected coverage in this state or, the employer having failed to elect coverage in
any state, the individual has filed a claim for benefits, based on such service, under
the law of this state.

6. (a) Service performed after December 31, 1971, in the employ of this state or
any of its instrumentalities, (or in the employ of this state and one or more other
states or their instrumentalities), for a hospital or institution of higher education
located in this state. For purposes of this chapter, "service performed in the employ of
this state for an institution of higher education" includes service performed for a
community college located in this state which is or becomes integrated into the state
community college system, as provided in title 15.

(b) Service performed after December 31, 1971, by an individual in the employ of a
religious, charitable, educational or other organization, but only if the following
conditions are met:

(i) The service is excluded from "employment" as defined in the federal
unemployment tax act solely by reason of section 3306(c)(8) of that act; and

(ii) The organization had four or more individuals in employment for some portion
of a day in each of twenty different weeks, whether or not such weeks are consecutive,
within either the current or preceding calendar year, regardless of whether they were
employed at the same moment of time.

(c) Service performed after December 31, 1977, in the employ of this state, or any
instrumentality, agency or board of this state, or any one or more of the foregoing and
one or more other states.

(d) For purposes of this paragraph, the term "employment" does not apply to service
performed:

(i) In the employ of a church or convention or association of churches, or an
organization which is operated primarily for religious purposes and which is operated,
supervised, controlled, or principally supported by a church or convention or association
of churches; or

(ii) By a duly ordained, commissioned, or licensed minister of a church in the
exercise of his ministry or by a member of a religious order in the exercise of duties
required by such order; or

(iii) In the employ of a governmental entity referred to in section 23-750,
subsection A, paragraph 2, if such service is performed by an individual in the exercise
of his duties:

(A) As an elected official; or

(B) As a member of a legislative body or the judiciary, of this state or a
political subdivision thereof; or

(D) As an employee serving on a temporary basis in case of fire, storm, snow,
earthquake, flood, or similar emergency; or

(E) In a position which, under or pursuant to the state law is designated as a
major nontenured policymaking or advisory position, or a policymaking or advisory
position the performance of the duties of which ordinarily does not require more than
eight hours per week; or

(iv) In a facility conducted for the purpose of carrying out a program of
rehabilitation for individuals whose earning capacity is impaired by age or physical or
mental deficiency or injury, or providing remunerative work for individuals who because
of their impaired physical or mental capacity cannot be readily absorbed in the
competitive labor market, by an individual receiving such rehabilitation or remunerative
work; or

(v) As part of an unemployment work-relief or work-training program assisted or
financed in whole or in part by any federal agency or an agency of a state or political
subdivision thereof, by an individual receiving such work-relief or work-training; or

(vi) By an inmate of a custodial or penal institution.

7. An individual's service wherever performed within the United States or Canada
if:

(a) The service is not covered under the unemployment compensation law of any other
state or Canada, and

(b) The place from which the service is directed or controlled is in this state.

8. Notwithstanding any other provisions of this chapter, service with respect to
which a tax is required to be paid under any federal law imposing a tax against which
credit may be taken for contributions required to be paid into a state unemployment fund
or which as a condition for full tax credit against the tax imposed by the federal
unemployment tax act is required to be covered under this chapter.