48-648 Combined tax; employer; payment; rules and regulations governing; related corporations or limited liability companies; professional employer organization. - Nebraska Statutes

48-648. Combined tax; employer; payment; rulesand regulations governing; related corporations or limited liability companies;professional employer organization.(1) Combined tax shallaccrue and become payable by each employer not otherwise entitled to makepayments in lieu of contributions for each calendar year in which he or sheis subject to the Employment Security Law, with respect to wages for employment.Such combined tax shall become due and be paid by each employer to the commissionerfor the State Unemployment Insurance Trust Fund and the Unemployment TrustFund in such manner and at such times as the commissioner may, by rule andregulation, prescribe and shall not be deducted, in whole or in part, fromthe wages of individuals in such employer's employ. Forall tax years beginning before January 1, 2010, the commissionermay require that any employer whose annual payroll for either of the two precedingcalendar years has equaled or exceeded five hundred thousand dollars to filecombined tax returns and pay combined taxes owed by an electronic method approvedby the commissioner, except when the employer establishes to the satisfactionof the commissioner that filing the combined tax return or payment of thetax by an electronic method would work a hardship on the employer. For all tax years beginning on or afterJanuary 1, 2010, the commissioner may require any employer whose annual payrollfor either of the two preceding calendar years has equaled or exceeded onehundred thousand dollars to file combined tax returns and pay combined taxesowed by an electronic method approved by the commissioner, except when theemployer establishes to the satisfaction of the commissioner that filing thecombined tax return or payment of the tax by an electronic method would worka hardship on the employer. In the payment of any combined tax,a fractional part of a cent shall be disregarded unless it amounts to one-halfcent or more, in which case it shall be increased to one cent. If the combinedtax due for any reporting period is less than five dollars, the employer neednot remit the combined tax.(2) If two or more related corporations or limited liability companiesconcurrently employ the same individual and compensate such individual througha common paymaster which is one of such corporations or limited liabilitycompanies, each such corporation or limited liability company shall be consideredto have paid as remuneration to such individual only the amounts actuallydisbursed by it to such individual and shall not be considered to have paidas remuneration to such individual amounts actually disbursed to such individualby another of such corporations or limited liability companies. An employeeof a wholly owned subsidiary shall be considered to be concurrently employedby the parent corporation, company, or other entity and the wholly owned subsidiarywhether or not both companies separately provide remuneration.(3) The professional employer organization shall report and pay combinedtax, penalties, and interest owed upon wages earned by worksite employeesunder the client's employer account number using the client's combined taxrate. The client is liable for the payment of unpaid combined tax, penalties,and interest owed upon wages paid to worksite employees, and the worksiteemployees shall be considered employees of the client for purposes of theEmployment Security Law. SourceLaws 1937, c. 108, § 7, p. 382; Laws 1941, c. 94, § 5, p. 390; C.S.Supp.,1941, § 48-707; R.S.1943, § 48-648; Laws 1971, LB 651, § 8; Laws 1981, LB 279, § 1; Laws 1985, LB 339, § 33; Laws 1992, LB 879, § 2; Laws 1994, LB 1337, § 7; Laws 1998, LB 834, § 1; Laws 2002, LB 921, § 3; Laws 2005, LB 484, § 7; Laws 2009, LB631, § 5.