§ 48-648. Combined tax; employer; payment; rules and regulations governing; related corporations or limited liability companies; professional employer organization; annual administrative and operational support fee.

(1) With respect to wages for employment, combined tax shall accrue and become payable by each employer not otherwise entitled to make payments in lieu of contributions for each calendar year in which he or she is subject to the Employment Security Law. Such combined tax shall become due and be paid by each employer to the commissioner for the Workforce Development Program Cash Fund, the Business Innovation Cash Fund, and the Unemployment Trust Fund in such manner and at such times as the commissioner may, by rule and regulation, prescribe. Such combined tax shall not be deducted, in whole or in part, from the wages of individuals in such employer's employ. (2) The commissioner may require any employer whose annual payroll for either of the two preceding calendar years has equaled or exceeded one hundred thousand dollars to file combined tax returns and pay combined taxes owed by an electronic method approved by the commissioner, except when the employer establishes to the satisfaction of the commissioner that filing the combined tax return or payment of the tax by an electronic method would create a hardship for the employer. (3) In the payment of any combined tax, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent. If the combined tax due for any reporting period is less than five dollars, the employer need not remit the combined tax. (4) If two or more related corporations or limited liability companies concurrently employ the same individual and compensate such individual through a common paymaster which is one of such corporations or limited liability companies, each such corporation or limited liability company shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by another of such corporations or limited liability companies. An employee of a wholly owned subsidiary shall be considered to be concurrently employed by the parent corporation, company, or other entity and the wholly owned subsidiary whether or not both companies separately provide remuneration. (5) The professional employer organization shall report and pay combined tax, penalties, and interest owed for wages earned by worksite employees under the client's employer account number using the client's combined tax rate. The client is liable for the payment of unpaid combined tax, penalties, and interest owed for wages paid to worksite employees, and the worksite employees shall be considered employees of the client for purposes of the Employment Security Law. (6) The Commissioner of Labor may require by rule and regulation that each employer subject to the Employment Security Law shall submit to the commissioner quarterly wage reports on such forms and in such manner as the commissioner may prescribe. The commissioner may require by rule and regulation an annual administrative and operational support fee for such reports for employers eligible for experience rating under section 48-649.03 regardless of their election to be contributory or reimbursable. The annual administrative and operational support fee shall be a graduated fee based upon gross wages paid for the prior calendar year. Each employer shall be assigned a fee category pursuant to the table below. Gross Wages Paid - Previous Calendar YearCategory$01$0.01 to $49,999.992$50,000 to $99,999.993$100,000 to $249,999.994$250,000 to $499,999.995$500,000 to $999,999.996$1,000,000 to $1,999,999.997$2,000,000 to $2,999,999.998$3,000,000 to $3,999,999.999$4,000,000 to $4,999,999.9910$5,000,000 to $5,999,999.9911$6,000,000 to $6,999,999.9912$7,000,000 to $7,999,999.9913$8,000,000 to $8,999,999.9914$9,000,000 to $9,999,999.9915$10,000,000 or more16 The commissioner shall remit the annual administrative and operational support fee to the State Treasurer for credit to the Contractor, Business, and Professional Employer Organization Registration Cash Fund. If the balance of the Contractor, Business, and Professional Employer Organization Registration Cash Fund reaches or exceeds fifteen million dollars at the close of any fiscal year, the commissioner shall, by rule and regulation, ratably reduce the annual administrative and operational support fee for the subsequent year in an amount sufficient to maintain the fund balance at or below such amount. The commissioner may require any employer whose annual payroll for either of the two preceding calendar years has equaled or exceeded one hundred thousand dollars to file wage reports by an electronic method approved by the commissioner, except when the employer establishes to the satisfaction of the commissioner that filing by an electronic method would create a hardship for the employer. The quarterly wage reports shall be used by the commissioner to make monetary determinations of claims for benefits. History: Laws 1937, c. 108, § 7, p. 382; Laws 1941, c. 94, § 5, p. 390; C.S.Supp.,1941, § 48-707; R.S.1943, § 48-648; Laws 1971, LB 651, § 8; Laws 1981, LB 279, § 1; Laws 1985, LB 339, § 33; Laws 1992, LB 879, § 2; Laws 1994, LB 1337, § 7; Laws 1998, LB 834, § 1; Laws 2002, LB 921, § 3; Laws 2005, LB 484, § 7; Laws 2009, LB631, § 5; Laws 2015, LB271, § 6; Laws 2017, LB172, § 61; Laws 2025, LB265, § 12; Laws 2026, LB847, § 13.