77-6534. Qualified employer, defined.

125 words·~1 min read·/ne/chapter-77/77-6534

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Qualified employer means a taxpayer that:

(1)Employs

(a)at least ten full-time qualified employees in Nebraska during the base year and

(b)at least the same number of full-time qualified employees as were employed in the prior year for each year of the performance period;

(2)Pays wages for services rendered

(a)at a rate equal to at least one hundred fifty percent of the Nebraska statewide average hourly wage in the base year and

(b)at a rate equal to at least one hundred two percent of the prior year wage level during each year of the performance period; and

(3)Electronically verifies the work eligibility status of all new qualified employees employed in Nebraska prior to hire during the entire performance period.