Get Our E- Newsletter
Fresh News, Hot Topics, CompTalk! Radio and Video and More.

Sign Up!

Nebraska Workers' Compensation Legal Library

Nebraska Home Page   >   Nebraska Regulations
48-114. Employer, defined.

The following shall constitute employers subject to the Nebraska Workers' Compensation Act: (1) The state and every governmental agency created by it; and (2) every person, firm, or corporation, including any public service corporation, who is engaged in any trade, occupation, business, or profession as described in section 48-106, and who has any person in service under any contract of hire, express or implied, oral or written.


  • Laws 1913, c. 198, § 14, p. 583;
  • R.S.1913, § 3655;
  • C.S.1922, § 3037;
  • C.S.1929, § 48-114;
  • R.S.1943, § 48-114;
  • Laws 1971, LB 572, § 7;
  • Laws 1986, LB 811, § 32.


  • A finding that one party is an "employer" under this section and a finding that the other relevant party is an "employee" under section 48-115 are necessary to engage section 48-109, which binds the parties to the compensation schedule of the Nebraska Workers' Compensation Act. Kaiser v. Millard Lumber, Inc., 255 Neb. 943, 587 N.W.2d 875 (1999).
  • In order to transfer liability from the general employer of a loaned employee to a borrowing employer, there must be some consensual arrangement sufficient to create a new employer-employee relationship. Shamburg v. Shamburg, 153 Neb. 495, 45 N.W.2d 446 (1950).
  • Cement finisher and plasterer, engaged to do specific work, where nothing was said about pay and for previous work payment had been made at hourly rate, and where owner directed how work should be done, is an employee and not an independent contractor. Peterson v. Christenson, 141 Neb. 151, 3 N.W.2d 204 (1942).
  • General provisions of compensation act are applicable to the state and every governmental agency created by it. Dobesh v. Associated Asphalt Contractors, Inc., 138 Neb. 117, 292 N.W. 59 (1940).
  • Laborer hired by informal action of county board was county employee while working on county road project. Steward v. Deuel County, 137 Neb. 516, 289 N.W. 877 (1940).
  • Relation of employee and employer is not defeated by fact that employee receives the work under a plan of the federal government designed primarily to relieve unemployment. Hendershot v. City of Lincoln, 136 Neb. 606, 286 N.W. 909 (1939).
  • One buying and shipping poultry in carload lots to distant markets is engaged in business. Compensation law applies to caretaker of carload of live poultry being shipped to market in another state. Claus v. DeVere, 120 Neb. 812, 235 N.W. 450 (1931).
  • Subcontractor is employer of workman injured by negligence of original contractor, in line of duties for which he is employed by subcontractor. Boyd v. Humphreys, 117 Neb. 799, 223 N.W. 658 (1929).
  • Where employer, engaged in business in Nebraska, hires resident within state for services in another state incident to employer's business in Nebraska, Nebraska workmen's compensation law applies. Watts v. Long, 116 Neb. 656, 218 N.W. 410 (1928).
  • Corporation subject to Workmen's Compensation Act is liable as employer to injured workman employed by independent contractor, who has agreed to protect corporation from such liability, where contractor is not required to procure insurance for protection of employees. Sherlock v. Sherlock, 112 Neb. 797, 201 N.W. 645 (1924).

Save Time & Effort! Our Premium Members Get:
Searchable Rules & Statutes, Compliance Information,
Benefits Calculators, Case Law, & Reference

Nebraska Compliance Information
Nebraska Case Law Summaries And Court Opinions
Nebraska Type And Save Forms
State Comparison Tables
Benefits Calculators
Reference Desk
Email Notification Services