State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter48 > 48-2903

48-2903. Presumption; act; how construed.(1) An individualperforming construction labor services for a contractor is presumed an employeeand not an independent contractor for purposes of the Employee ClassificationAct, unless:(a) The individualmeets the criteria found in subdivision (5) of section 48-604;(b) The individualhas been registered as a contractor pursuant to the Contractor RegistrationAct prior to commencing construction work for the contractor; and(c) The individualhas been assigned a combined tax rate pursuant to subdivision (4) of section 48-649 or is exempted from unemployment insurance coverage pursuant to subdivision(6) of section 48-604.(2) An individual performing delivery services for a contractoris presumed an employee and not an independent contractor for purposes ofthe Employee Classification Act, unless the individual meets the criteriafound in subdivision (5) of section 48-604 or is exempted from unemploymentinsurance coverage pursuant to subdivision (6) of section 48-604.(3) The EmployeeClassification Act shall not be construed to affect or apply to a common-lawor statutory action providing for recovery in tort and shall not be construedto affect or change the common-law interpretation of independent contractorstatus as it relates to tort liability or a workers' compensation claim. Theact shall also not be construed to affect or alter the use of the term independentcontractor as interpreted by the Department of Revenue and shall not be construedto affect any action brought pursuant to the Nebraska Revenue Act of 1967. SourceLaws 2010, LB563, § 3. Cross ReferencesContractor Registration Act, see section 48-2101.Nebraska Revenue Act of 1967, see section 77-2701.