State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter48 > 48-648_01

48-648.01. Employer; submit quarterly wagereports; when.The Commissioner of Labor may require by ruleand regulation that each employer subject to the Employment Security Law shallsubmit to the commissioner quarterly wage reports on such forms and in suchmanner as the commissioner may prescribe. For all tax years beginning before January1, 2010, the commissioner may require that any employer whoseannual payroll for either of the two preceding calendar years has equaledor exceeded five hundred thousand dollars to file wage reports by an electronicmethod approved by the commissioner, except when the employer establishesto the satisfaction of the commissioner that filing by an electronic methodwould work a hardship on the employer. Forall tax years beginning on or after January 1, 2010, the commissioner mayrequire any employer whose annual payroll for either of the two precedingcalendar years has equaled or exceeded one hundred thousand dollars to filewage reports by an electronic method approved by the commissioner, exceptwhen the employer establishes to the satisfaction of the commissioner thatfiling by an electronic method would work a hardship on the employer. Thequarterly wage reports shall be used by the commissioner to make monetarydeterminations of claims for benefits. SourceLaws 1985, LB 343, § 2; Laws 1986, LB 950, § 6; Laws 2005, LB 484, § 8; Laws 2009, LB631, § 6.