Nebraska Statutes

§ 77-5709 — Equivalent employees, defined

Nebraska § 77-5709
JurisdictionNebraska
Ch. 77Revenue and Taxation

This text of Nebraska § 77-5709 (Equivalent employees, defined) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Neb. Rev. Stat. § 77-5709 (2026).

Text

Equivalent employees means the number of employees computed by dividing the total hours paid in a year by the product of forty times the number of weeks in a year. A salaried employee who receives a predetermined amount of compensation each pay period on a weekly or less frequent basis is deemed to have been paid for forty hours per week during the pay period.

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Legislative History

Source: Laws 2005, LB 312, § 31; Laws 2013, LB34, § 2.

Nearby Sections

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Bluebook (online)
Nebraska § 77-5709, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-5709.