US Tax Newsroom

 Tax News Update    Email this document    Print this document

March 26, 2020
2020-0720

Nebraska Executive Order provides UI benefits for employees impacted by COVID-19; employer accounts will not be charged for benefits

Nebraska Governor Pete Rickets has issued Executive Order 20-04 to temporarily waive certain provisions of the state's unemployment insurance (UI) law to provide for flexibility as outlined by the U.S. Department of Labor to support workers and businesses impacted by the COVID-19 pandemic. Specifically, the Executive Order waives the requirement that UI benefit recipients search for work, eliminates the waiting week to be eligible for UI benefits and stipulates that COVID-19 UI benefits are not charged to employers' accounts.

According to the Governor's press release, the Nebraska Department of Labor will continue to look at ways to streamline the process of filing for and receiving UI benefits as the COVID-19 situation continues to evolve.

Executive Order details

The Executive Order provides the following temporary relief pursuant to COVID-19:

  • Suspends certain provisions of subdivisions (22) and (33) of Neb. Rev. Stat. Section 48-602 and directs the Commissioner of Labor to treat workers in an unpaid status for any reason as a result of COVID-19 exposure or illness as being on a temporary layoff and attached to their employment
  • Suspends the provisions of subdivision (4) of Neb. Rev. Stat. Section 48-627 requiring an unpaid waiting week for any eligible individual
  • Suspends the provisions of 219 NAC 4 (006) and provides that an individual is available for work as required by Neb. Rev. Stat Section 48-627, if any limitation placed by the individual on his or her availability does not constitute a withdrawal from the labor market
  • Waives work-search requirements otherwise required under Neb. Rev. Stat.Section 48-627 and 219 NAC 4, because compliance would be oppressive or inconsistent with the purpose of the Employment Security Law
  • Suspends certain provisions of (l)(b) of Neb. Rev. Stat. Section 48-652 and grants an employer relief from charging for benefits paid to individuals eligible for unemployment benefits solely as a result of COVID-19 exposure or illness
  • Suspends certain provisions of Neb. Rev. Stat. Section 48-681 and grants a contributory employer relief from charging for benefits paid to individuals eligible for short-time compensation benefits due to reduction in work as a direct result of COVID-19 exposure or illness
  • Suspends certain provisions of Neb. Rev. Stat. Section 48-632 and 48-652 and grants employers relief from charging and appeal rights when an employer's failure to respond to requests for separation information within 10 days is reasonably attributable to absences or temporary separations resulting from COVID-19 exposure or illness

Employer frequently asked questions are available here.

Employee frequently asked questions are available here.

———————————————

Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)
   • Kristie Lowery (kristie.lowery@ey.com)

———————————————
ATTACHMENT

EY Payroll News Flash

 

 


 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2020, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

View Tax News Update master agreement and EY privacy statement