§ 48-674 — Short-time compensation program; participation; application; form; contents

An employer wishing to participate in the short-time compensation
program shall submit a signed written short-time compensation plan to the
commissioner for approval. The commissioner shall develop an application form
to request approval of a short-time compensation plan and an approval process.
The application shall include:
(1) The affected
unit or units covered by the plan, including the number of full-time or part-time
employees in such unit, the percentage of employees in the affected unit covered
by the plan, identification of each individual employee in the affected unit
by name, social security number, and the employer's unemployment tax account
number, and any other information required by the commissioner to identify
plan participants;
(2) A description of how employees in the affected unit will be
notified of the employer's participation in the short-time compensation plan
if such application is approved, including how the employer will notify those
employees in a collective-bargaining unit as well as any employees in the
affected unit who are not in a collective-bargaining unit. If the employer
will not provide advance notice to employees in the affected unit, the employer
shall explain in a statement in the application why it is not feasible to
provide such notice;
(3) A requirement that the employer identify the usual weekly hours
of work for employees in the affected unit and the specific percentage by
which their hours will be reduced during all weeks covered by the plan. An
application shall specify the percentage of reduction for which a short-time
compensation plan application may be approved which shall be not less than
ten percent and not more than sixty percent. If the plan includes any week
for which the employer regularly provides no work due to a holiday or other
plant closing, then such week shall be identified in the application;
(4)(a) Certification
by the employer that, if the employer provides health and retirement benefits
to any employee whose usual weekly hours of work are reduced under the program,
such benefits will continue to be provided to employees participating in the
short-time compensation program under the same terms and conditions as though
the usual weekly hours of work of such employee had not been reduced or to
the same extent as other employees not participating in the short-time compensation
program.
(b) For defined benefit retirement plans, the hours that are reduced
under the short-time compensation plan shall be credited for purposes of participation,
vesting, and accrual of benefits as though the usual weekly hours of work
had not been reduced. The dollar amount of employer contributions to a defined
contribution plan that are based on a percentage of compensation may be less
due to the reduction in the employee's compensation.
(c) Notwithstanding subdivisions
(4)(a) and (b) of this section, an application may contain the required certification
when a reduction in health and retirement benefits scheduled to occur during
the duration of the plan will be applicable equally to employees who are not
participating in the short-time compensation program and to those employees
who are participating;
(5) Certification by the employer that the aggregate reduction in
work hours is in lieu of layoffs, temporary or permanent layoffs, or both.
The application shall include an estimate of the number of employees who would
have been laid off in the absence of the short-time compensation plan;
(6) Certification
by the employer that the short-time compensation program shall not serve as
a subsidy of seasonal employment during the off-season, nor as a subsidy of
temporary part-time or intermittent employment;
(7) Agreement by the employer
to: Furnish reports to the commissioner relating to the proper conduct of
the plan; allow the commissioner access to all records necessary to approve
or disapprove the plan application and, after approval of a plan, to monitor
and evaluate the plan; and follow any other directives the commissioner deems
necessary for the agency to implement the plan and which are consistent with
the requirements for short-time compensation plan applications;
(8) Certification
by the employer that participation in the short-time compensation plan and
its implementation is consistent with the employer's obligations under applicable
federal and state laws;
(9) The effective date and duration of the plan that shall expire
not later than the end of the twelfth full calendar month after the effective
date;
(10) Certification by the employer that it has obtained the written
approval of any applicable collective-bargaining unit representative and has
notified all affected employees who are not in a collective-bargaining unit
of the proposed short-time compensation plan;
(11) Certification by the
employer that it will not hire additional part-time or full-time employees
for the affected unit while the short-time compensation plan is in effect;
and
(12)
Any other provision added to the application by the commissioner that the
United States Secretary of Labor determines to be appropriate for purposes
of a short-time compensation program.

Legislative History

Source: Laws 2014, LB961, § 15.