Nebraska Statutes
§ 77-6508 — Equivalent employees, defined
Nebraska·Ch. 77 Revenue and Taxation
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 2020, LB1107, § 51.
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