The Nebraska Employee Classification Act Poster informs individuals working for a contractor or subcontractor that they have the right to be classified as an employee if they do not meet the requirements of an independent contractor under the Nebraska Employee Classification Act. The post provides contact information for the Nebraska Department of Labor and advises workers to contact the department if they believe they have not been properly classified by their employer.
An individual performing construction labor services for a contractor is presumed to be an employee and not an independent contractor unless:
- The following criteria are met:
- the individual is free from control or direction over the performance of the services,
- the service is outside the usual course of the business or is performed outside all of the places of business, and
- the individual is customarily engaged in an independently established trade, occupation, profession, or business;
- The individual has been registered as a contractor pursuant to the Contractor Registration Act prior to commencing construction work for the contractor; and
- The individual has been assigned a combined tax rate or is exempted from unemployment insurance coverage.
Posting Requirement
The Nebraska Employee Classification Act of 2010 requires every contractor to post the Nebraska Employee Classification Act Poster in a conspicuous place at the job site or place of business (Nebraska Revised Statutes, 48-2910). We provide this poster in a bilingual English/Spanish format to comply with language requirements.
Contractor includes an individual or business entity engaged in a construction contractor business or delivery services, including any subcontractor performing services for a contractor. Delivery service means the transport and delivery of goods, products, supplies or raw materials upon the highways of the State of Nebraska.