43-402. Definition of "employer"
For the purposes of this article, "employer" means the person for whom an individual
performs or performed any service of whatever nature, as the employee of such person
including any officer or department of the state, any political subdivision or agency of
the state, any city organized under a charter or any political body not a subdivision or
agency of the state, except that if the person for whom the individual performs or
performed the services does not have control of the payment of the wages for such
services, "employer" means the person having control of the payment of such wages.
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