Nebraska
Nebraska Unemployment Benefits 2026: $582 Max, Weeks, How to File
Independently fact-checked against primary sources (last audited October 8, 2026). · 30 primary sources cited on this page. How we verify our legal content

Nebraska's maximum weekly unemployment benefit is $582 in 2026, according to the Nebraska Department of Labor (NDOL). By statute the maximum is one-half of the state average weekly wage, and a new figure takes effect each January 1 (Neb. Rev. Stat. 48-624 and 48-121.02).
Benefits can last up to 26 weeks in a benefit year, but your total is capped at the lesser of 26 times your weekly amount or one-third of your base-period wages. In practice that means people with lower or uneven earnings often get fewer than 26 weeks.
Claims are filed online through NEworks. For how unemployment works nationally, see our guide to unemployment benefits by state.
Information last verified on October 7, 2026. This article has not been reviewed by a licensed lawyer.
Jurisdiction scope: This page covers regular state unemployment insurance in Nebraska under the Employment Security Law, Chapter 48, Article 6 of the Nebraska Revised Statutes. It does not cover federal programs for federal workers and veterans (UCFE/UCX), Disaster Unemployment Assistance, extended benefits, or claims filed in other states.
Who is eligible for unemployment in Nebraska
NDOL looks at your wages during a base period: the first four of the last five completed calendar quarters before your claim (Neb. Rev. Stat. 48-602). If you are not eligible on that period, the statute requires NDOL to recheck using an alternative base period of the last four completed quarters.
For claims in 2026, NDOL's handbook says you must have earned:
- at least $5,440 in total base-period wages, before taxes and deductions;
- at least $1,850 in one quarter; and
- at least $800 in a second quarter.
The $5,440 figure is indexed to inflation and changes every January 1 (Neb. Rev. Stat. 48-627.01). NDOL's "Who is Eligible" web page still shows $5,297, which it labels the 2025 amount. The 2026 handbook figure, $5,440, is the current one.
If you are filing a second claim after an earlier benefit year, you also need new wages of at least six times your prior weekly benefit amount, and wages from a quarter already used for a valid claim do not count again.
You must also be able to work, available for work, and legally authorized to work, and you must register for work and actively search (Neb. Rev. Stat. 48-627). NDOL requires an online, searchable resume in NEworks. A person who is incarcerated is not considered available for work; see our page on collecting unemployment after incarceration.
How much unemployment pays in Nebraska
Under Neb. Rev. Stat. 48-624, NDOL finds the quarter in your base period with the highest wages and divides it by 13 to get your average weekly wage. Your weekly benefit amount is half of that, rounded down to the nearest even whole dollar, up to the maximum. NDOL's handbook states the same thing as dividing your best quarter by 26.
| Figure | 2026 amount | Source |
|---|---|---|
| Maximum weekly benefit | $582 | NDOL handbook and benefit-amounts page |
| Base-period wages needed | $5,440 total, $1,850 in one quarter, $800 in another | NDOL handbook |
| Allowance for dependents | None in the statutory formula | Neb. Rev. Stat. 48-624 |
NDOL does not list a minimum weekly benefit on the pages we reviewed. Because you need at least $1,850 in your best quarter to qualify, the formula produces about $70 a week at the lowest eligible level. NDOL does not publish that figure, but the US Department of Labor's July 2026 table of state programs lists Nebraska's minimum as $70.
Example (illustration only). Suppose your best quarter paid $10,000. $10,000 divided by 13 is $769.23; half is $384.61; rounded down to the nearest even dollar, your weekly benefit would be $384. Estimate your own amount with our Nebraska unemployment calculator.
How long unemployment lasts in Nebraska
Under Neb. Rev. Stat. 48-626, the total you can draw in a benefit year is the lesser of:
- 26 times your weekly benefit amount; or
- one-third of your base-period wages.
Continuing the example, suppose your base-period wages totaled $24,000. One-third is $8,000, which is less than 26 times $384 ($9,984). Your total would be $8,000, or about 20 full weeks at $384. Someone with $30,000 in base-period wages and the same best quarter would reach the 26-week cap instead.
The number of weeks does not change with the state unemployment rate. A disqualifying quit or misconduct firing also reduces the total, as explained below.
The waiting week
Nebraska has an unpaid waiting week (Neb. Rev. Stat. 48-627). NDOL explains that the first week after you file is the waiting week: you must file a weekly claim for it, but you will not get a payment. It is required by state law.
Quitting or being fired
Quitting. If NDOL finds you quit without good cause, you are disqualified for that week and every week after until you earn insured wages of at least four times your weekly benefit amount and then leave that later job under non-disqualifying conditions (Neb. Rev. Stat. 48-628.12). Your total benefit amount is also reduced by 13 times your weekly amount (48-626).
Neb. Rev. Stat. 48-628.13 lists good-cause reasons, and says the list is not exhaustive. They include:
- escaping abuse at work, or abuse between household members, after reasonable efforts to keep the job;
- a real illness or injury not connected with work that prevented you from continuing;
- going with your spouse to the spouse's job in a different city or to a new military duty station;
- your employer requiring you to relocate;
- a voluntary layoff accepted so another worker would not be bumped;
- being directed to perform an illegal act;
- unlawful discrimination or workplace harassment based on race, sex, age, or military or veteran status;
- unsafe working conditions;
- leaving to attend school;
- caring for a family member with a serious health condition, after reasonable efforts to keep the job;
- certain construction workers leaving for previously secured construction work; and
- any situation where equity and good conscience call for a finding of good cause.
NDOL's eligibility page also lists leaving because you or your child was a victim of domestic violence, stalking or sexual assault.
Being fired. A firing does not bar benefits by itself; NDOL looks at why. The handbook says your employer must prove your acts or omissions damaged its interests, that you knew or should have known they were against its interests, and that they were willful or within your control. For more on termination rules generally, see Nebraska at-will employment laws.
Neb. Rev. Stat. 48-628.10 sets three tiers:
| Finding | Effect |
|---|---|
| Misconduct connected with work | No benefits for the week of discharge and the 14 weeks after; total benefit reduced by 14 times your weekly amount |
| Being under the influence of alcohol or a non-prescribed controlled substance at the worksite or while working | All wage credits from that employer are canceled |
| Gross, flagrant and willful, or unlawful misconduct | Total disqualification on wage credits earned before the discharge |
Workers whose unemployment is caused by a labor dispute stoppage of work at their own workplace remain disqualified under Neb. Rev. Stat. 48-628.09, unless they are not participating in or directly interested in the dispute; the 2025 amendments in LB197 did not remove that rule. For what your employer owes you on your way out, see Nebraska final paycheck laws.
Work search requirements
NDOL requires five reemployment activities each week. At least two must be applications for suitable work that fits your experience and training; the others can include activities such as attending a job fair or calling employers. Missing the weekly minimum makes that week ineligible.
NDOL may waive work search if you are on a temporary layoff with a definite return-to-work date within 112 days (16 weeks) of the layoff, are attached to certain industries, belong to a union hiring hall, or are in Trade or approved training. If you are chosen for the NEres reemployment services program, you must take part.
You can look for part-time work only if most of your base-period work was part-time and you are available at least 20 hours a week (Neb. Rev. Stat. 48-627). Under Neb. Rev. Stat. 48-628, as amended by LB921 effective July 18, 2026, you are disqualified for that week and the 12 weeks after if, without good cause, you refuse suitable work, fail to apply for suitable work when NDOL directs you to, fail to respond within one week to an offer of a job interview or a job for suitable work, or miss a scheduled job interview without telling the employer you need to cancel or reschedule. Your total is also reduced by the weeks disqualified.
Working part time while on unemployment
Under Neb. Rev. Stat. 48-625, if your wages in a week are one-fourth of your weekly benefit amount or less, you get your full benefit. Above that, NDOL subtracts every dollar over one-fourth. NDOL also says that in any week you earn more than your weekly benefit amount you are not eligible for that week and must reopen your claim.
With a $384 weekly benefit, one-fourth is $96. If you earned $200 in a week, the excess is $104, so your payment would be about $280.
Some other payments also reduce or bar a week under Neb. Rev. Stat. 48-628.02, including vacation pay, dismissal pay, an employer pension and temporary disability payments under Nebraska workers' compensation. Social Security and military service-connected disability payments are not deducted.
How to apply and file weekly claims
File online at NEworks.nebraska.gov. NDOL says to file the week you lose your job, because you cannot collect benefits for weeks before you file. NDOL may need up to 21 days to review a new claim.

Have this ready, per NDOL:
- your address, phone, email and Social Security number;
- your driver's license or state ID number;
- bank routing and account numbers if you want direct deposit;
- USCIS documentation if you are not a US citizen;
- the names, contact information and wages for every employer in the last 18 months; and
- the reason you are no longer working.
After the claim is filed, submit a weekly claim in NEworks for each Sunday to Saturday week you are unemployed, after the week ends. NDOL says payment usually follows two to three business days after you file. You must file each weekly claim by the end of the following week (Saturday); after that, NDOL can deny the week unless the late filing was for reasons beyond your control.
For help, NDOL's phone line is 402-458-2500, with agents available 8 a.m. to 4:30 p.m., Monday through Friday, excluding holidays. Deaf and hard-of-hearing callers can use 800-833-7352.
Denials and appeals
You have 20 days to appeal a determination. Under Neb. Rev. Stat. 48-634, the appeal must be delivered and received within 20 days after the notice was mailed to your last-known address; NDOL describes this as 20 calendar days from the date the determination was issued. A late appeal may be heard if you show good cause.
The appeal goes to NDOL's Appeal Tribunal, where a hearing officer holds a hearing by telephone or Zoom. According to NDOL's handbook, you can ask the Appeal Tribunal to reconsider its decision within 10 days of the decision's mailing date.
The next step is court. Under Neb. Rev. Stat. 48-638, a party can petition the district court in the county where the claimant was last employed or lives (or Lancaster County). NDOL's handbook gives 30 days from the decision mail date to file that petition, and a further appeal goes to the Nebraska Court of Appeals.
Keep filing your weekly claims and meeting the weekly requirements while your appeal is pending. NDOL tells claimants to do so in NEworks.
Overpayments and fraud
If you receive benefits you were not entitled to, NDOL can recover them without interest through a civil action, by withholding future benefits, and by setoff against state and federal tax refunds or gambling winnings (Neb. Rev. Stat. 48-665). Withholding from future benefits is not allowed if you were not at fault and recovery that way would defeat the purpose of the law or be against equity and good conscience.
Willfully failing to report earnings or falsifying information can cost you all or part of your benefit rights plus a penalty of 15% of the benefits received as a result (Neb. Rev. Stat. 48-663.01). Knowingly making false statements to get benefits is a Class III misdemeanor, with each false statement a separate offense (48-663). NDOL's overpayment unit can be reached at 402-471-2865.
Nebraska income tax on unemployment benefits
Nebraska taxes unemployment benefits. NDOL says benefits are taxable by both the federal and state governments, and if you choose withholding it deducts 5% for state tax and 10% for federal tax from each payment. Nebraska taxable income starts from federal adjusted gross income (Neb. Rev. Stat. 77-2716). For the federal rules, see our unemployment benefits guide.

Common myths about Nebraska unemployment
- "Everyone gets 26 weeks." The total is the lesser of 26 times your weekly benefit or one-third of your base-period wages, and a disqualifying quit or firing cuts it further.
- "The first week is paid later." It is an unpaid waiting week, though you still file a weekly claim for it.
- "You need $5,297 to qualify." That was the 2025 figure; the 2026 handbook requires $5,440.
- "You get extra for dependents." Nebraska's benefit formula has no dependent allowance.
- "You have 30 days to appeal." The first appeal deadline is 20 days; the 30-day period applies to the later district court petition.
Recent and upcoming changes
LB265 (2025) changed employer unemployment tax rates and funds. The statute states the Legislature's intent that the amount of benefits an eligible person receives is not affected by it.
LB921 (2026), effective July 18, 2026, added to Neb. Rev. Stat. 48-628 a disqualification for failing to respond within one week to an offer of a job interview or a job for suitable work, or missing a scheduled interview without notifying the employer.
The 2027 maximum weekly benefit will be one-half of the state average weekly wage determined on or before October 1, 2026, and takes effect January 1, 2027. The base-period wage threshold is also adjusted each January 1. We had not found either 2027 figure as of October 7, 2026, so check NDOL in January.
Disclaimer: This page is general legal information about Nebraska unemployment insurance, verified on October 7, 2026. It is not legal advice or a benefit determination. Only the Nebraska Department of Labor decides whether you are eligible and how much you receive. If your claim is denied, consider talking to a lawyer licensed in Nebraska or a legal aid office.
Related
- Unemployment benefits by state
- Nebraska unemployment calculator
- Nebraska final paycheck laws
- Nebraska at-will employment laws
Last updated: October 7, 2026.
Frequently Asked Questions
What is the maximum unemployment benefit in Nebraska in 2026?
$582 a week, according to the NDOL handbook and benefit-amounts page. By statute it is one-half of the state average weekly wage and changes each January 1 (Neb. Rev. Stat. 48-624).
What is the minimum weekly unemployment benefit in Nebraska?
NDOL does not list a minimum weekly benefit on the pages we reviewed. Because you need at least $1,850 in your highest quarter, the formula works out to about $70 a week at the lowest eligible level, and the US Department of Labor's July 2026 table lists Nebraska's minimum as $70.
How is Nebraska unemployment calculated?
NDOL divides your highest base-period quarter's wages by 13, then by 2, and rounds down to the next even dollar, up to $582 in 2026. For example, $10,000 in your best quarter gives $384 a week.
How much do you have to make to qualify for unemployment in Nebraska?
The 2026 NDOL handbook requires at least $5,440 in base-period wages, with $1,850 in one quarter and $800 in another. The $5,297 figure on NDOL's eligibility web page is the 2025 amount.
How long does unemployment last in Nebraska?
Up to 26 weeks in a benefit year. Your total is the lesser of 26 times your weekly benefit or one-third of your base-period wages (Neb. Rev. Stat. 48-626), so lower earners may get fewer weeks.
Does Nebraska have a waiting week?
Yes. The first week after you file is an unpaid waiting week required by state law; you must file a weekly claim for it, but no payment is made.
How many job contacts do I need for Nebraska unemployment?
Five reemployment activities each week, at least two of which must be applications for suitable work, according to NDOL. You also need an online, searchable resume in NEworks.
Can I get unemployment in Nebraska if I quit?
Only with good cause. Neb. Rev. Stat. 48-628.13 lists reasons such as escaping abuse, unsafe working conditions, an employer-required relocation, or following a spouse to a new job or military duty station.
Can I get unemployment if I was fired in Nebraska?
You can, unless NDOL finds you were fired for misconduct. Ordinary misconduct means no benefits for the week of discharge and the next 14 weeks, plus a cut of 14 times your weekly amount; gross misconduct means total disqualification on wages earned before the firing.
How long do I have to appeal a Nebraska unemployment denial?
20 days after the mailing date of the determination (Neb. Rev. Stat. 48-634). After the Appeal Tribunal decides, NDOL's handbook gives 30 days from the decision mail date to petition the district court.
How much can I earn while on unemployment in Nebraska?
Earnings up to one-fourth of your weekly benefit do not reduce it; above that, each dollar is subtracted (Neb. Rev. Stat. 48-625). NDOL says a week in which you earn more than your weekly benefit amount is not payable.
Is unemployment taxable in Nebraska?
Yes. NDOL says benefits are taxable by the federal and state government and offers 5% state and 10% federal withholding from each payment.
Updates
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
Nebraska Revised Statutes, Chapter 48: LABOR
§ 48-624Benefits; weekly benefit amount; calculationIn force
For any benefit year beginning on or after January 1, 2018: (1) An individual's weekly benefit amount shall be one-half of his or her average weekly wage rounded down to the nearest even whole dollar amount, but shall not exceed one-half of the state average weekly wage as annually determined under section 48-121.02; (2) For purposes of this section, an individual's average weekly wage shall equal the wages paid for insured work in the highest quarter of the base period divided by thirteen; and (3) Any change in the weekly benefit amounts prescribed in this section or in the maximum annual benefit amount prescribed in section 48-626 shall be applicable for the calendar year following the annual determination made pursuant to section 48-121.02.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-627.01Benefits; monetary eligibility; earned wages; adjustmentIn force
(1) In addition to the requirements of section 48-627, for any benefit year beginning on or after January 1, 2018, an unemployed individual shall be monetarily eligible to receive benefits if the commissioner finds he or she has: (a) Earned total wages for employment by employers equal to not less than four thousand one hundred forty-five dollars and seventy-four cents within his or her base period. Of such total wages, at least one thousand eight hundred fifty dollars shall have been paid in one quarter in his or her base period and eight hundred dollars shall have been paid in a second quarter of his or her base period; and (b) Earned wages in insured work of at least six times his or her weekly benefit amount for the previous benefit year subsequent to filing the claim which establishes the previous benefit year. (2) Beginning on January 1, 2019, and each January 1 thereafter, the amount which an individual is required to earn within his or her base period under subdivision (1)(a) of this section shall be adjusted annually.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-626Benefits; maximum annual amount; determinationIn force
(1) For any benefit year beginning before July 21, 2022, any otherwise eligible individual shall be entitled during any benefit year to a total amount of benefits equal to whichever is the lesser of (a) twenty-six times his or her weekly benefit amount or (b) one-third of his or her wages in the employment of each employer per calendar quarter of his or her base period; except that when any individual has been separated from his or her employment with a base period employer under circumstances under which he or she was or could have been determined disqualified under section 48-628.10 or 48-628.12, the total benefit amount based on the employment from which he or she was so separated shall be reduced by an amount determined pursuant to subsection (2) of this section, but not more than one reduction may be made for each separation. In no event shall the benefit amount based on employment for any employer be reduced to less than one benefit week when the individual was or could have been determined disqualified under section 48-628.12.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-627Benefits; eligibility conditions; availability for work; requirementsIn force
An unemployed individual shall be eligible to receive benefits with respect to any week, only if the Commissioner of Labor finds: (1) He or she has registered for work at an employment office, is actively searching for work, and thereafter reports at an employment office in accordance with such rules and regulations as the commissioner may adopt and promulgate. The commissioner may, by rule and regulation, waive or alter any of the requirements of this subdivision as to individuals attached to regular jobs and as to such other types of cases or situations if the commissioner finds that compliance with such requirements would be oppressive or inconsistent with the purposes of the Employment Security Law; (2) He or she has made a claim for benefits in accordance with section 48-629; (3)(a) He or she is able to work and is available for work.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-628.12Benefits; disqualification; leave work voluntarily without good causeIn force
An individual shall be disqualified for benefits: (1) For any benefit year beginning before October 1, 2018: (a) For the week in which he or she has left work voluntarily without good cause, if so found by the commissioner, and for the thirteen weeks immediately thereafter. For purposes of this subdivision, a temporary employee of a temporary help firm has left work voluntarily without good cause if the temporary employee does not contact the temporary help firm for reassignment upon completion of an assignment and the temporary employee has been advised by the temporary help firm of his or her obligation to contact the temporary help firm upon completion of assignments and has been advised by the temporary help firm that the temporary employee may be denied benefits for failure to do so; or (b) For the week in which he or she has left work voluntarily for the sole purpose of accepting previously secured, permanent, full-time, insured work, if so found by the commissioner, and for the two weeks immediately thereafter.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-628.13Good cause for voluntarily leaving employment, definedIn force
Good cause for voluntarily leaving employment shall include, but not be limited to, the following reasons: (1) An individual has made all reasonable efforts to preserve the employment but voluntarily leaves his or her work for the necessary purpose of escaping abuse at the place of employment or abuse as defined in section 42-903 between household members; (2) An individual left his or her employment voluntarily due to a bona fide non-work-connected illness or injury that prevented him or her from continuing the employment or from continuing the employment without undue risk of harm to the individual; (3) An individual left his or her employment to accompany his or her spouse to the spouse's employment in a different city or new military duty station; (4) An individual left his or her employment because his or her employer required the employee to relocate; (5)(a) An individual is a construction worker and left his or her employment voluntarily for the purpose of accepting previously secured insured work in the construction industry if the commissioner finds that: (i)(A) The quit occurred within thirty days immediately prior to the established termination date of the job…
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-628.10Benefits; disqualification; discharge for misconductIn force
(1) An individual shall be disqualified for benefits for the week in which he or she has been discharged for misconduct connected with his or her work, if so found by the commissioner, and for the fourteen weeks immediately thereafter. (2) If the commissioner finds that the individual was discharged for misconduct that was not gross, flagrant, and willful or unlawful but which included being under the influence of any intoxicating beverage or any controlled substance listed in section 28-405 not prescribed by a physician licensed to practice medicine or surgery while the individual is on the worksite or while the individual is engaged in work for the employer, the commissioner shall cancel all wage credits earned as a result of employment with the discharging employer. (3) If the commissioner finds that the individual’s misconduct was gross, flagrant, and willful, or was unlawful, the commissioner shall totally disqualify such individual from receiving benefits with respect to wage credits earned prior to discharge for such misconduct.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-628Benefits; conditions disqualifying applicant; exceptionsIn force
(1) An individual shall be disqualified for benefits for any week of unemployment in which the commissioner finds he or she has failed, without good cause, to apply for available, suitable work when so directed by the employment office or the commissioner, to respond to an offer for a job interview for suitable work within one week, to respond to an offer for a job for suitable work within one week, to appear for a previously scheduled job interview for suitable work without notifying the prospective employer of the need to cancel or reschedule the interview, to accept suitable work offered him or her, or to return to his or her customary self-employment, if any, and for the twelve weeks immediately thereafter. The total benefit amount to which he or she is then entitled shall be reduced by an amount equal to the number of weeks for which he or she has been disqualified by the commissioner.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-634Administrative appeal; notice; time allowed; hearing; partiesIn force
(1) The claimant or any other party entitled to notice of a determination as provided in section 48-632 may file an appeal from such determination with the department. (2) An appeal must be in writing or in accordance with rules and regulations adopted and promulgated by the commissioner and must be delivered and received within twenty days after the date of mailing of the notice of determination to the parties' last-known address or, if such notice is not mailed, after the date of delivery of such notice of determination, except that for good cause shown an appeal filed outside the prescribed time period may be heard. (3) In accordance with section 303 of the federal Social Security Act, 42 U.S.C. 503, the commissioner shall provide the opportunity for a fair hearing before an impartial hearing officer on each appeal. (4) Unless the appeal is withdrawn, a hearing officer, after affording the parties reasonable opportunities for a fair hearing, shall make findings and conclusions and on the basis thereof affirm, modify, or reverse such determination.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-638Appeal to district court; procedureIn force
(1) Any party to the proceedings before a hearing officer may appeal the hearing officer's decision by filing a petition (a) in the district court of the county in which the individual claiming benefits claims to have been last employed or in which such claimant resides, (b) in any district court of this state upon which the parties may agree, or (c) if neither subdivision (1)(a) or (b) of this section applies, then in the district court of Lancaster County. (2) If the commissioner is not the petitioning party, he or she shall be a party defendant in every appeal. Such appeal shall otherwise be governed by the Administrative Procedure Act. (3) An appeal may be taken from the decision of the district court to the Court of Appeals in accordance with the Administrative Procedure Act. (4) No bond shall be required as a condition of initiating a proceeding for judicial review or entering an appeal from the decision of the court upon such review. Costs which would be otherwise taxed to a claimant shall be taxed in such courts to the commissioner regardless of the result of the action unless justice and equity otherwise require.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-625Benefits; weekly payment; how computed; suspension; conditionsIn force
(1) Except as provided in subsection (4) of this section, each eligible individual who is unemployed in any week shall be paid with respect to such week a benefit in an amount equal to his or her full weekly benefit amount if he or she has wages payable to him or her with respect to such week equal to one-fourth of such benefit amount or less. In the event he or she has wages payable to him or her with respect to such week greater than one-fourth of such benefit amount, he or she shall be paid with respect to that week an amount equal to the individual's weekly benefit amount less that part of wages payable to the individual with respect to that week in excess of one-fourth of the individual's weekly benefit amount. In the event there is any deduction from such individual's weekly benefit amount because of earned wages pursuant to this subsection or as a result of the application of section 48-628.02, the resulting benefit payment, if not an exact dollar amount, shall be computed to the next lower dollar amount. (2) Any amount of unemployment compensation payable to any individual for any week, if not an even dollar amount, shall be rounded to the next lower full dollar amount.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-663.01Benefits; false statements by employee; forfeit; appeal; failure to repay overpayment of benefits; penalty; levy authorized; procedure; failure or refusal to honor levy; liabilityIn force
(1)(a) Notwithstanding any other provision of this section, or of section 48-627 or 48-663, an individual who willfully fails to disclose amounts earned during any week with respect to which benefits are claimed by him or her or who willfully fails to disclose or has falsified as to any fact which would have disqualified him or her or rendered him or her ineligible for benefits during such week, shall forfeit all or part of his or her benefit rights, as determined by an adjudicator, with respect to uncharged wage credits accrued prior to the date of such failure or to the date of such falsifications. (b) In addition to any benefits which he or she may be required to repay pursuant to subdivision (1)(a) of this section, if an overpayment is established pursuant to this section, an individual shall be required to pay to the department a penalty equal to fifteen percent of the amount of benefits received as a result of such willful failure to disclose or falsification. All amounts collected pursuant to this subdivision shall be remitted for credit to the Unemployment Compensation Fund.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-665Benefits; erroneous payments; recovery; methods; setoff against federal income tax refund; procedureIn force
(1) Any person who has received any sum as benefits under the Employment Security Law to which he or she was not entitled shall be liable to repay such sum to the commissioner for the fund. Any such erroneous benefit payments shall be collectible (a) without interest by civil action in the name of the commissioner, (b) by offset against any future benefits payable to the claimant with respect to the benefit year current at the time of such receipt or any benefit year which may commence after the end of such current benefit year, except that no such recoupment by the withholding of future benefits shall be had if such sum was received by such person without fault on his or her part and such recoupment would defeat the purpose of the Employment Security Law or would be against equity and good conscience, (c) by setoff against any state income tax refund due the claimant pursuant to sections 77-27,197 to 77-27,209, (d) by offset against any winnings payment pursuant to the Gambling Winnings Setoff for Outstanding Debt Act, or (e) as provided in subsection (2) of this section. (2) The commissioner may recover a covered unemployment compensation debt, as defined in 26 U.S.C.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-121.02State average weekly wage; how determinedIn force
For purposes of section 48-121.01, the state average weekly wage shall be determined by the administrator of the Nebraska Workers' Compensation Court as follows: On or before October 1 of each year, the total insured wages reported to the Department of Labor for the preceding calendar year, excluding federal employees, shall be divided by the average monthly number of employees insured under the Employment Security Law. Such average monthly number of employees shall be determined by dividing the total number of employees insured under the Employment Security Law reported for such calendar year by twelve. The state average annual wage thus obtained shall be divided by fifty-two, and the state average weekly wage thus determined shall be rounded to the nearest whole cent. The state average weekly wage as so determined shall be applicable for the calendar year commencing January 1 following the October 1 determination.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 48-602Terms, definedIn force
For purposes of the Employment Security Law, unless the context otherwise requires: (1) Agricultural labor means services performed: (a) On a farm, in the employ of any employer, in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, fur-bearing animals, and wildlife; (b) In the employ of the owner, tenant, or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment or in salvaging timber or clearing land of brush and other debris left by a windstorm, if the major part of such service is performed on a farm; (c) In connection with the production or harvesting of any commodity in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes; (d)(i) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading,…
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
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Sources and References
- Nebraska Department of Labor, Handbook for Unemployed Workers(dol.nebraska.gov).gov
- Neb. Rev. Stat. 48-624, Weekly benefit amount(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 48-121.02, State average weekly wage(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 48-626, Total benefit amount(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 48-602, Definitions (base period)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 48-627.01, Monetary eligibility(nebraskalegislature.gov).gov
- NDOL, Who is Eligible(dol.nebraska.gov).gov
- Neb. Rev. Stat. 48-627, Eligibility conditions(nebraskalegislature.gov).gov
- NDOL, Benefit Amounts(dol.nebraska.gov).gov
- NDOL, What to Expect After Filing(dol.nebraska.gov).gov
- Neb. Rev. Stat. 48-628.12, Disqualification for voluntary leaving(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 48-628.13, Good cause for voluntarily leaving(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 48-628.10, Disqualification for misconduct(nebraskalegislature.gov).gov
- Nebraska Legislature, LB197 (2025) slip law(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 48-628, Refusal of suitable work(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 48-625, Partial benefits(nebraskalegislature.gov).gov
- NDOL, Weekly Claim(dol.nebraska.gov).gov
- Neb. Rev. Stat. 48-628.02, Other payments(nebraskalegislature.gov).gov
- NDOL, When to File(dol.nebraska.gov).gov
- NDOL, Before Filing(dol.nebraska.gov).gov
- NDOL, Contact Information(dol.nebraska.gov).gov
- Neb. Rev. Stat. 48-634, Appeals(nebraskalegislature.gov).gov
- NDOL, Unemployment Insurance Benefits home(dol.nebraska.gov).gov
- Neb. Rev. Stat. 48-638, Judicial review(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 48-665, Recovery of overpayments(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 48-663.01, Penalty for nondisclosure or falsification(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 48-663, False statements(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 77-2716, Nebraska adjusted gross income(nebraskalegislature.gov).gov
- Nebraska Legislature, LB921 (2026) slip law, sec. 17 (amending 48-628)(nebraskalegislature.gov).gov
- US Department of Labor, Significant Provisions of State UI Laws, July 2026(oui.doleta.gov).gov