Nebraska Unemployment Benefits 2026
⚠️Informational only — not legal or tax advice.
Last Updated: January 30, 2026
Last Reviewed: January 30, 2026
Applicable Period: 2026
Jurisdiction: State of Nebraska, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter
Table of Contents
- Introduction
- Overview
- Who Is Eligible for Unemployment Benefits
- Who Is Not Eligible for Unemployment Benefits
- How Unemployment Benefit Amounts Are Calculated
- Unemployment Benefit Payment Schedule
- How to File an Unemployment Claim
- Required Documents and Information for Filing
- Weekly Certification and Ongoing Eligibility Requirements
- What Happens After Filing a Claim
- Reasons an Unemployment Claim May Be Denied
- How to Appeal an Unemployment Decision
- Unemployment Fraud, Penalties, and Overpayments
- Taxation of Unemployment Benefits
- Special Unemployment Programs
- Compared to National Benchmarks
- Resources
- FAQ
Introduction
Unemployment benefits in Nebraska provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by the Nebraska Department of Labor and funded through employer taxes under state and federal law.
Program authority: Nebraska Employment Security Law, Nebraska Revised Statutes Chapter 48
Administering agency: Nebraska Department of Labor
Official website: https://dol.nebraska.gov/uibenefits
This guide provides comprehensive information on Nebraska unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.
Sources: Nebraska Revised Statutes, Nebraska Department of Labor official guidance, U.S. Department of Labor
| Nebraska Unemployment Benefits – 2026 Quick Reference | ||
|---|---|---|
| Category | 2026 Information | Official Source |
| Maximum Weekly Benefit | $582 | Nebraska Dept. of Labor |
| Minimum Weekly Benefit | Variable based on wages | Neb. Rev. Stat. § 48-624 |
| Standard Duration | 26 weeks | Neb. Rev. Stat. § 48-626 |
| Waiting Week Required | No | Nebraska DOL Policy |
| Filing Portal | NEworks | neworks.nebraska.gov |
| Certification Frequency | Weekly | Nebraska DOL |
| Work Search Required | 5 activities/week (2 must be applications) | Nebraska DOL |
| Appeal Deadline | 20 days from mailing | Neb. Rev. Stat. § 48-634 |
| Payment Methods | Direct deposit, debit card | Nebraska DOL |
| Tax Withholding Available | Federal: Yes (10%) / State: Yes (variable) | Nebraska DOL |
ℹ️ Key Unemployment Insurance Terms
Common terms used throughout this guide:
Source: Nebraska Department of Labor terminology guide
Overview of Unemployment Benefits in Nebraska
Program Purpose
Unemployment insurance in Nebraska provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with Nebraska administering benefits according to state law while meeting federal requirements.
Legal framework:
- State law: Nebraska Employment Security Law, Nebraska Revised Statutes Chapter 48
- Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
- Funding: Employer payroll taxes (no employee contribution)
Source: Nebraska Revised Statutes Chapter 48; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301
Administering Agency
Nebraska Department of Labor
Nebraska’s unemployment insurance program is administered by the Nebraska Department of Labor.
Contact information:
- Website: https://dol.nebraska.gov/uibenefits
- Claims filing portal: https://neworks.nebraska.gov
- Phone: 402-458-2500
- TTY/TDD: 800-833-7352
- Hours: Monday-Friday, 8:00 AM – 5:00 PM Central Time
- Mailing address: Nebraska Department of Labor, P.O. Box 94600, Lincoln, NE 68509
Source: Nebraska Department of Labor official website
Who Is Eligible for Unemployment Benefits in Nebraska
Employment Status Requirements
To qualify for unemployment benefits in Nebraska, individuals must have worked in covered employment during the base period.
Covered employment definition:
According to Nebraska Revised Statutes § 48-604, covered employment means service performed for wages under any contract of hire, written or oral, express or implied.
Covered employment generally includes most private sector jobs, government positions, and nonprofit organizations with sufficient employee counts.
Excluded categories:
- Independent contractors (unless misclassified)
- Self-employed individuals
- Certain agricultural workers earning below specified thresholds
- Domestic workers in private homes earning below threshold
- Some students employed by educational institutions while enrolled
- Elected officials performing official duties
Source: Neb. Rev. Stat. § 48-604 (employment definitions) and § 48-603 (exclusions)
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-604
Earnings and Work History Requirements
Base Period Definition:
The base period in Nebraska is the first four of the last five completed calendar quarters before filing the claim.
Example: Claim filed in January 2026
- Base period: October 1, 2024 – September 30, 2025
- Alternative base period (if standard fails): January 1, 2025 – December 31, 2025
Source: Neb. Rev. Stat. § 48-627
Minimum Monetary Requirements:
To qualify monetarily for benefits in Nebraska, claimants must meet ALL of the following wage requirements for 2026:
- Total base period wages: Minimum of $5,440
- Wages in high quarter: Minimum of $1,850 in highest earning quarter
- Wages in another quarter: Minimum of $800 in a different quarter
Alternative base period:
Nebraska allows use of alternative base period if standard base period fails to qualify. The alternative base period consists of the last four completed calendar quarters.
Source: Neb. Rev. Stat. § 48-621.01 – Monetary Eligibility; Nebraska Department of Labor
Benefit calculator: https://neworks.nebraska.gov (provides estimate only)
Separation From Employment Requirements
Qualifying vs Disqualifying Separations:
Qualifying separations (eligible for benefits):
The following types of job separation qualify for unemployment benefits in Nebraska:
- Layoff due to lack of work
- Business closure or downsizing
- Position elimination
- Reduction in hours below full-time
- Temporary layoff with indefinite recall
- Discharge not due to misconduct
Disqualifying separations:
According to Nebraska Revised Statutes § 48-628, benefits are denied if unemployment results from:
- Voluntary quit without good cause Definition: Leaving employment voluntarily without work-related reason considered “good cause” under state law. Disqualification period: Benefits reduced based on circumstances
- Discharge for misconduct Definition: Misconduct includes deliberate violation of employer rules, deliberate disregard of employer interests, deliberate violation of reasonable standards of behavior, carelessness or negligence of such degree or recurrence as to manifest culpability or wrongful intent. Disqualification period: Variable depending on severity
- Refusal of suitable work Definition: Declining job offer meeting definition of “suitable work” without good cause. Disqualification period: 12 weeks
- Labor dispute participation Definition: Active participation in strike, lockout, or labor dispute. Disqualification period: Duration of dispute
Good cause exceptions:
Nebraska recognizes the following as “good cause” for voluntary separation:
- Conditions of work making continued employment unreasonable
- Compelling health reasons documented by medical provider
- Leaving to escape domestic abuse
- Following a spouse due to military transfer (under certain conditions)
Source: Neb. Rev. Stat. § 48-628 (separation provisions)
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-628
Additional Eligibility Requirements
Able and Available for Work:
Claimants must be physically and mentally able to work and available to accept suitable employment four or more days per week.
Circumstances that may affect availability:
- Lack of transportation preventing work
- Childcare problems limiting work availability
- Family care issues restricting work schedule
- Sickness or injury preventing work performance
- Incarceration
Active Work Search:
Claimants must be actively seeking work by completing required reemployment activities each week.
Registration Requirements:
Claimants must:
- Register at NEworks.nebraska.gov
- Create and maintain an online, searchable resume in NEworks
- Keep resume active and visible to employers
If filing from another state outside counties bordering Nebraska, claimants must also register for employment services in their state of residence.
Source: Neb. Rev. Stat. § 48-627 (eligibility conditions); Nebraska Department of Labor
Who Is Not Eligible for Unemployment Benefits in Nebraska
The following categories of workers are generally not covered by Nebraska’s unemployment insurance program:
Categorical exclusions:
- Self-employed individuals Individuals working for themselves are not covered under Nebraska unemployment insurance.
- Independent contractors Workers classified as independent contractors rather than employees are not covered. Note: Misclassified workers may appeal classification.
- Certain students Students employed by educational institution while enrolled and regularly attending classes may be excluded from coverage.
- Federal civilian employees Covered under Unemployment Compensation for Federal Employees (UCFE) program, not state UI. UCFE information: https://www.dol.gov/agencies/eta/unemployment-insurance/UCFE-guidance
- Military personnel Covered under Unemployment Compensation for Ex-Servicemembers (UCX) program. UCX information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucx
- Elected officials Individuals performing services as elected officials are not covered.
- Agricultural workers Agricultural workers earning below specified thresholds may be excluded.
- Domestic workers Workers in private homes earning below quarterly threshold are excluded.
Source: Neb. Rev. Stat. § 48-604 (excluded services); Neb. Rev. Stat. § 48-603.01
Federal programs: 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX)
How Unemployment Benefit Amounts Are Calculated in Nebraska
Weekly Benefit Amount (WBA)
Calculation formula:
Nebraska calculates the weekly benefit amount using the following formula:
The weekly benefit amount equals 50% of the average weekly wage in the highest quarter of the base period. The average weekly wage is calculated by dividing the total wages in the highest quarter by 13.
Formula: (Highest quarter wages ÷ 13) × 0.50 = Weekly Benefit Amount
For 2026:
- Minimum WBA: Variable based on qualifying wages
- Maximum WBA: $582
- Average WBA: Approximately $375 (2025 data)
Example calculation:
If a claimant earned $15,080 in their highest quarter:
- Average weekly wage: $15,080 ÷ 13 = $1,160
- Weekly benefit amount: $1,160 × 0.50 = $580
- Payable WBA: $580 (below maximum of $582)
Partial unemployment:
Claimants working part-time may receive reduced benefits. Nebraska allows earnings up to 25% of the weekly benefit amount before benefit reduction. Benefits are reduced dollar-for-dollar for earnings above this threshold.
If earnings exceed the weekly benefit amount, no benefits are payable for that week.
Source: Neb. Rev. Stat. § 48-624 (benefit calculation); Nebraska Department of Labor
Official calculator: https://neworks.nebraska.gov (estimate only, not determination)
Maximum Benefit Amount and Duration
Maximum benefit amount (MBA):
The maximum benefit amount is the total benefits available during the benefit year, calculated based on wages earned during the base period.
Maximum benefits equal the lesser of:
- 26 times the weekly benefit amount, OR
- One-third of total base period wages
Standard benefit duration: 26 weeks
Maximum total benefits (2026): Up to $15,132 (based on maximum WBA of $582 × 26 weeks)
Benefit year:
Benefits are payable for up to 26 weeks within a 52-week benefit year beginning the Sunday of the week the claim is filed.
Extended Benefits (EB) program:
Additional weeks of benefits may be available when Nebraska’s unemployment rate triggers the federal-state Extended Benefits program. EB provides up to 13 additional weeks.
Current EB status: Inactive as of January 2026
Status verification: https://dol.nebraska.gov/uibenefits
Source: Neb. Rev. Stat. § 48-626 (duration); Extended Unemployment Compensation Act § 202 (EB)
Information current as of: January 30, 2026
Dependents Allowance
Nebraska does not provide dependent allowances for unemployment benefits.
Source: Nebraska Revised Statutes reviewed; no dependent allowance provisions found
Unemployment Benefit Payment Schedule in Nebraska
| Payment Process and Timeline | ||
|---|---|---|
| Phase | Timeframe | Details |
| Weekly Certification Window | Sunday–Saturday each week | File certification for previous week; available online 24/7 |
| Processing Time | 1–3 business days | Time for Nebraska DOL to process certification and verify eligibility |
| Payment Authorization | Same week if no issues | Payment approved and sent to selected payment method |
| Direct Deposit | 1–2 business days after authorization | Funds available in bank account |
| Debit Card | 1–2 business days after authorization | Funds loaded to U.S. Bank ReliaCard |
| Initial Claim Processing | Up to 21 days | Time from initial claim filing to first payment if approved |
Waiting week impact:
Nebraska does not require a one-week waiting period. Claimants who are eligible may receive payment for the first week of unemployment after successfully completing weekly certification.
Payment methods:
Claimants must select either direct deposit or debit card when filing initial claim:
- Direct deposit – Funds deposited directly to bank account
- U.S. Bank ReliaCard – Prepaid debit card mailed in plain envelope
Paper checks are not issued.
Source: Nebraska Department of Labor payment information
Payment schedule page: https://dol.nebraska.gov/UIBenefits/Claims/FAQ/PaymentInformation
How to File an Unemployment Claim in Nebraska
Online Filing (Primary Method)
Filing portal: NEworks
URL: https://neworks.nebraska.gov
Availability: 24/7 online access
Step-by-step filing process:
- Create account – Register on NEworks with email address and create password
- Verify identity – Provide Social Security number and answer identity verification questions
- Enter personal information – Name, address, contact information, citizenship/work authorization status
- Provide employment history – List all employers during past 18 months with:
- Employer name and complete address including ZIP code
- Employment start and end dates (month, day, year)
- Reason for separation
- Last day worked
- Create resume – Build online searchable resume in NEworks (required for eligibility)
- Answer eligibility questions – Questions about availability, work search, and disqualifying issues
- Select payment method – Choose direct deposit or debit card
- Submit claim – Review information and submit application
Required information:
- Social Security number
- Driver’s license or state ID number
- Complete employment history (last 18 months)
- Bank account information for direct deposit (optional)
- Employment authorization number and expiration date (if not U.S. citizen)
- DD Form 214 Member 4 copy (if ex-military)
- Standard Form 8 or SF-50 (if federal employee)
Processing: Claims are typically processed within 21 days. Claimants receive monetary and non-monetary determinations by mail or through NEworks account.
Source: Nebraska Department of Labor filing instructions
Official guide: https://dol.nebraska.gov/webdocs/Resources/Items/Updated%20English%20Handbook%20for%20Unemployed%20Workers.pdf
Tutorial video: Available at https://dol.nebraska.gov/uibenefits
Phone and In-Person Filing
Phone assistance: 402-458-2500
Hours: Monday-Friday, 8:00 AM – 5:00 PM Central Time
TTY: 800-833-7352
Nebraska requires all initial unemployment claims to be filed online through NEworks. Phone service is available for questions and technical assistance with the online filing process, not for claim filing itself.
Job Center assistance:
Claimants without internet access or requiring assistive technology may visit local Job Centers for assistance with online filing.
Source: Nebraska Department of Labor contact information
Required Documents and Information for Filing
Personal identification:
- Social Security number or Social Security card
- Driver’s license or state-issued ID
- Date of birth
- Contact information (phone, email, mailing address)
Employment documentation:
- Last employer information (name, complete address with ZIP, phone, dates)
- Reason for separation from each employer
- Separation notice (if available): layoff letter, termination notice, furlough notice
- All employers in last 18 months with complete information
Banking information (for direct deposit):
- Bank routing number
- Account number
- Account type (checking/savings)
Additional documentation (if applicable):
- Work authorization documents (non-citizens): Employment Authorization Card, visa information
- DD Form 214 Member 4 copy (military service)
- SF-8 or SF-50 (federal employment)
- Union documentation (if union member)
Most documents can be uploaded through NEworks portal after filing initial claim using the “Provide Specific Documents” link.
Source: Nebraska Department of Labor filing checklist
Document requirements: https://dol.nebraska.gov/UIBenefits/Claims/FAQ
Weekly Certification and Ongoing Eligibility Requirements
Certification Process
Certification frequency: Weekly
Filing window: Sunday through Saturday for previous week
Method: Online through NEworks at https://neworks.nebraska.gov
Each certification requires answering questions about the previous week:
- Were you able and available to work four or more days?
- Did you complete required work search activities?
- Did you refuse any job offers?
- Did you work or earn any money?
- Are you attending school or training?
Claimants must report gross wages (before deductions) for any work performed during the week, reporting wages for the week work was performed, not when paid.
Late filing: Certifications must be filed promptly each week. Late certifications may result in delayed payments.
Source: Neb. Rev. Stat. § 48-629 (continuing claim requirements)
Certification instructions: https://dol.nebraska.gov/uibenefits
Work Search Requirements
Required work search activities:
According to Nebraska Department of Labor requirements, claimants must complete five qualifying reemployment activities per week, with at least two being job applications.
Qualifying activities:
- Submitting job application to potential employer
- Attending job interview
- Attending job fair or hiring event
- Attending Nebraska Department of Labor workshop
- Attending career center workshop or training
- Creating or updating resume (limited use)
- Networking activities for job search
- Career counseling session
- Job shadowing or informational interview
Documentation required:
For each work search activity, claimants document:
- Employer name and address (for applications)
- Contact person and method of contact
- Date of activity
- Type of activity
- Position applied for or discussed
- Result or outcome
Documentation is maintained by claimant and provided to Nebraska Department of Labor upon request during audits.
Work search log: Available at https://dol.nebraska.gov/uibenefits
Audit process:
Nebraska Department of Labor conducts random audits of work search activities. Claimants must provide documentation upon request. Failure to document work search results in disqualification for affected weeks.
Exemptions:
The following claimants are exempt from work search requirements:
- Temporary layoff with confirmed recall date within 16 weeks (112 days)
- Employer must confirm return-to-work date
- Online searchable resume still required unless recall within initial period
- If recall date extends beyond 16 weeks, employer must file extension request
- Union hiring hall dispatch
- Member in good standing with union hiring hall
- Available for dispatch at all times
- Online resume not required with proper verification
- Approved training program participants
- Enrolled in Commissioner-approved training program
- Making satisfactory progress
- Work search waived during approved training
- Short-Time Compensation participants
- Participating in employer’s approved STC plan
- Work search not required during STC participation
- Job accepted with future start date
- Written job offer with confirmed start date
- Must upload letter from employer to NEworks
- Waiver granted upon approval
Each exemption requires verification and approval by Nebraska Department of Labor. Claimants continue filing weekly certifications even when exempt from work search.
Source: Neb. Rev. Stat. § 48-627 (work search); Nebraska Department of Labor policies
Work search guide: https://dol.nebraska.gov/UIBenefits/Claims/FAQ/WorkSearchFAQ
Exemption information: https://dol.nebraska.gov/uibenefits
What Happens After Filing a Claim
Claim Processing Steps
Initial claim received – Nebraska Department of Labor receives application through NEworks
Employer notification – Employer receives Notice of Claim and has opportunity to respond with separation information
Monetary determination issued – Document showing wages, WBA, MBA, benefit year dates (issued within 21 days typically)
Non-monetary determination (if needed) – Investigation of eligibility issues if questions arise about separation or other eligibility factors
First payment – If approved and no issues, payment issued for weeks claimed after completing weekly certifications
Monetary Determination
Document showing:
- Base period wages by quarter and employer
- Highest quarter wages used for calculation
- Weekly benefit amount (WBA)
- Maximum benefit amount (MBA)
- Benefit year beginning and ending dates
- Explanation of calculation method
Claimants can view monetary determination through NEworks account or receive by mail.
Non-Monetary Determination
Issued when eligibility questions exist regarding:
- Reason for separation from employment
- Availability for work
- Ability to work
- Refusal of work
- Work search compliance
- Other disqualifying issues
Investigation Process (Adjudication)
- Fact-finding questionnaire or interview scheduled (phone, online, or in-person)
- Employer and claimant provide information
- Evidence submitted and reviewed
- Determination issued with appeal rights
- Notice mailed or available in NEworks account
Typical timeline:
- Monetary determination: 10-21 days after filing
- Non-monetary determination: 21-30 days (if required)
- First payment: 3-4 weeks if no issues
Claimants must continue filing weekly claims during adjudication process. If determined eligible, payments may be made retroactively for weeks claimed.
Source: Nebraska Department of Labor claims processing information
Processing timeline: https://dol.nebraska.gov/uibenefits
Reasons an Unemployment Claim May Be Denied
Monetary Denial
Claims denied for insufficient wages when claimant fails to meet minimum earnings thresholds:
- Total base period wages below $5,440
- High quarter wages below $1,850
- Wages in another quarter below $800
- Insufficient wages to establish valid claim
Alternative base period considered if standard base period insufficient.
Non-Monetary Denial (Disqualifications)
- Voluntary quit without good cause Disqualification: Maximum benefit amount may be reduced; benefits denied until requalification requirements met
- Discharge for misconduct Disqualification: Maximum benefit amount may be reduced based on circumstances
- Refusal of suitable work Disqualification: 12 weeks from date of refusal
- Failure to meet availability requirements Disqualification: Until claimant demonstrates availability to work
- Work search non-compliance Disqualification: Week(s) during which requirements not met
- Attending school full-time Disqualification: Unless student when majority of base period wages earned or enrolled in approved training
- Labor dispute Disqualification: Duration of active participation in strike or labor dispute
- Requalification requirement not met Disqualification: Cannot file back-to-back claims without earning at least six times previous weekly benefit amount in new employment
Administrative Denial
- Incomplete application
- Failure to provide required documentation
- Missed fact-finding interview
- Identity verification failure
- Non-response to Nebraska Department of Labor requests
- Failure to maintain online searchable resume
Source: Neb. Rev. Stat. § 48-628 (disqualification provisions)
Denial appeal information: https://dol.nebraska.gov/UIBenefits/Claims/FAQ/DisqualificationsAndAppealRights
How to Appeal an Unemployment Decision in Nebraska
Appeal Deadlines
Filing deadline: 20 calendar days from mailing date of determination
CRITICAL: Appeals must be filed within 20 days of the date the determination was mailed (shown on notice), NOT the date received.
Calculation: If determination mailed January 15, 2026, appeal deadline is February 4, 2026.
Postmark rule: Appeals mailed must be postmarked on or before deadline. Nebraska accepts hand-delivered appeals at Nebraska Appeal Tribunal offices during business hours.
Late appeals: May be accepted for good cause. Claimant must explain reason for late filing and provide supporting documentation. Good cause typically includes circumstances beyond claimant’s control.
Source: Neb. Rev. Stat. § 48-634 (appeal deadlines)
Appeal Filing Process
How to file appeal:
Online: https://neworks.nebraska.gov – Fastest method, immediate confirmation
Mail: Nebraska Appeal Tribunal, P.O. Box 98941, Lincoln, NE 68509-8491
Fax: 402-471-1734
Email: NDOL.Appeals@nebraska.gov
Required information:
- Claimant name and Social Security number
- Determination being appealed (include Determination ID from notice)
- Reason for disagreement with determination
- Signature and date
Appeal form: Available at https://dol.nebraska.gov/Appeals/ClaimantForms
Confirmation: Nebraska Appeal Tribunal sends confirmation that appeal was received. Separate notice of hearing mailed later with hearing date and time.
Claimants must continue filing weekly claims during appeal process to preserve potential back payment rights.
Source: Nebraska Department of Labor appeals process page
Official URL: https://dol.nebraska.gov/appeals
Hearing Process
Hearing notification:
Notice of hearing mailed providing:
- Date and time of hearing
- Hearing method (telephone conference call typically)
- Parties involved
- Issues to be decided
- Instructions for evidence submission
- Hearing officer name
Notice typically provides at least 10 days advance notice of hearing.
Hearing format:
- Type: Telephone conference call (most common), video, or in-person as determined by Tribunal
- Officer: Administrative Law Judge or Hearing Officer
- Duration: 30-60 minutes typically
- Recording: Hearing recorded for appeal purposes
Evidence submission:
- Deadline: At least 5 days before hearing for witness subpoenas or document subpoenas
- Method: Upload to NEworks, mail, fax, or email
- Requirement: Provide copies to all parties
- Accepted formats: Documents, photographs, records, correspondence
Hearing procedures:
- Hearing officer explains process and issues under review
- Parties sworn in under oath
- Opening statements (brief)
- Testimony taken (appellant presents case first, then respondent)
- Evidence reviewed and admitted into record
- Witnesses questioned and cross-examined
- Closing statements
- Hearing concluded
All parties have right to:
- Present testimony
- Submit documentary evidence
- Cross-examine opposing witnesses
- Make statements
- Have representative or attorney (at own expense)
Decision:
Written decision issued within reasonable time after hearing, typically 10-15 days. Decision mailed to all parties and includes:
- Findings of fact based on evidence
- Conclusions of law
- Decision (affirmed, reversed, or modified)
- Reasoning and explanation
- Appeal rights to District Court
Decision available in NEworks account and by mail.
Source: Neb. Rev. Stat. § 48-634 and § 48-637 (appeals); Nebraska Appeal Tribunal procedures
Hearing preparation guide: https://dol.nebraska.gov/appeals
Further Appeals
District Court appeal:
Appeals of Appeal Tribunal decisions may be filed in District Court:
- Deadline: 30 days from mailing date of Appeal Tribunal decision
- Jurisdiction: District court of county where claimant was last employed, county of residence, or Lancaster County
- Method: Petition for Review filed with court
- Review type: Review of administrative record
- Representation: Attorney recommended for court proceedings
- Filing fee: No filing fee required for unemployment appeals
Court of Appeals:
Further appeal may be taken from District Court decision to Nebraska Court of Appeals in accordance with Administrative Procedure Act.
Source: Neb. Rev. Stat. § 48-638 (judicial review)
Administrative Procedure Act: Neb. Rev. Stat. § 84-917
Unemployment Fraud, Penalties, and Overpayments
Fraud Definition and Examples
Fraud defined:
According to Nebraska Revised Statutes § 48-663, fraud occurs when an individual knowingly makes false statements or representations, or knowingly fails to disclose material facts, to obtain or increase benefit payments.
Common fraud examples:
- Failing to report work or earnings while certifying
- Providing false information about job separation
- Claiming benefits while incarcerated
- Using another person’s identity
- Not reporting job refusals
- Filing claims in multiple states simultaneously
- Claiming benefits while unavailable for work
- Misrepresenting work search activities
Source: Neb. Rev. Stat. § 48-663 (fraud definitions)
Penalties for Fraud
Administrative penalties:
Claimants found to have committed fraud must repay benefits received AND face additional penalties:
- Repayment: 100% of fraudulently obtained benefits
- Penalty: 15% of overpayment amount
- Disqualification: Ineligible for future benefits if two or more fraudulent overpayments within five years
- Collection methods: Tax refund offset, wage garnishment, civil action
Criminal penalties:
Unemployment fraud may constitute a criminal offense under Nebraska law:
- Class IV misdemeanor: For lesser amounts
- Class IV felony: For amounts of $1,500 or more
- Fines: As determined by criminal statute
- Imprisonment: As determined by criminal statute
Federal tax refund offset: Nebraska participates in Treasury Offset Program for collecting fraudulent overpayments.
Source: Neb. Rev. Stat. § 48-663.01 (penalties); Neb. Rev. Stat. § 48-665 (recovery)
Report fraud: https://dol.nebraska.gov/Fraud/ReportIndividualFraud or call 402-458-2500
Non-Fraud Overpayments
Overpayment without fraud:
Overpayments may occur without fraudulent intent due to:
- Agency error in processing claim
- Delayed employer information affecting eligibility
- Reversed determination on appeal
- Good faith mistake by claimant in reporting
- Change in circumstances not timely reported
Repayment obligation:
Non-fraud overpayments must be repaid. Nebraska does not have a permanent overpayment waiver provision. All overpayments, whether fraud or non-fraud, must be repaid.
Repayment options:
- Lump sum payment
- Payment plan arrangements
- Offset from future unemployment benefits
- Federal and state tax refund intercept
- Civil court action if not repaid
- Wage garnishment (through levy on wages)
Claimants owing overpayments receive Notice of Overpayment Determination with:
- Amount of overpayment
- Reason for overpayment
- Whether fraud determination made
- Penalty amount (if fraud)
- Appeal rights
- Repayment options
Appeal rights: Overpayment determinations may be appealed within 20 days using same appeal process as benefit determinations.
Source: Neb. Rev. Stat. § 48-665 (overpayment recovery); Neb. Rev. Stat. § 48-663.01
Repayment information: https://dol.nebraska.gov/uibenefits
Taxation of Unemployment Benefits in Nebraska
Federal Tax Treatment
Federal taxation:
Unemployment benefits are taxable income under federal law (26 U.S.C. § 85). Claimants receive Form 1099-G by January 31 showing:
- Box 1: Total unemployment compensation paid during calendar year
- Box 4: Federal income tax withheld (if elected)
Withholding option:
Claimants may request federal income tax withholding at 10% of weekly benefit amount. Withholding election can be changed at any time by logging into NEworks account.
Source: IRS Publication 525; 26 U.S.C. § 85
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation
State Tax Treatment
Nebraska taxation:
Unemployment benefits are taxable for Nebraska income tax purposes under Nebraska Revenue Code.
State withholding:
Claimants may request Nebraska state income tax withholding. Withholding percentage is variable based on claimant election. Withholding can be started, stopped, or changed by logging into NEworks account.
Form 1099-G Box 11: Shows Nebraska state tax withheld (if any)
Source: Nebraska Department of Revenue; Nebraska income tax provisions
Verified: January 30, 2026
Form 1099-G
Form 1099-G distribution:
Nebraska Department of Labor issues Form 1099-G by January 31 each year for prior calendar year benefits.
Access methods:
- Mailed to address on file with Nebraska Department of Labor
- Online through NEworks account at https://neworks.nebraska.gov
- By phone: 402-458-2500
Incorrect 1099-G:
If Form 1099-G shows incorrect amounts or benefits not received:
- Contact Nebraska Department of Labor: 402-458-2500
- Report potential identity theft/fraud: https://dol.nebraska.gov/Fraud/ReportIndividualFraud
- Request corrected form before filing taxes
- Do not file taxes using incorrect 1099-G information
Source: Nebraska Department of Labor 1099-G information
Official URL: https://dol.nebraska.gov/UIBenefits/Claims/FAQ/PaymentInformation
Special Unemployment Programs in Nebraska
Currently Active Programs (2026)
Extended Benefits (EB)
Program status (2026): Inactive
Extended Benefits provide additional weeks of unemployment compensation when Nebraska’s unemployment rate meets federal trigger criteria.
Trigger requirements:
- Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, OR
- Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years
Additional weeks available: Up to 13 weeks beyond standard 26-week duration when triggered
Current status verification:
URL: https://dol.nebraska.gov/uibenefits
Last checked: January 30, 2026
Current status: Program not currently triggered; regular benefits only
Source: Extended Unemployment Compensation Act § 202; Neb. Rev. Stat. § 48-628.02
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp
Short-Time Compensation (STC)
Short-Time Compensation program status: Active
Nebraska’s Short-Time Compensation program allows employers to reduce employee hours instead of layoffs, with employees receiving partial unemployment benefits.
Employer requirements:
- Reduce hours uniformly across affected unit by 10-60%
- Maintain health and retirement benefits for STC participants
- Submit Short-Time Compensation plan to Nebraska Department of Labor for approval
- Affected unit must include at least two employees
Employee benefits:
- Receive partial UI benefits proportional to hours reduced
- Maintain employment and benefits
- No work search requirement during STC participation
- Continue accruing seniority and experience
Application process:
- Employer submits STC plan through NEworks
- Plan reviewed and approved by Commissioner of Labor
- Employees file claims through NEworks when plan approved
- Benefits calculated based on percentage of hour reduction
Employer application: https://neworks.nebraska.gov
Program information: https://dol.nebraska.gov/STC
Source: Neb. Rev. Stat. § 48-676 through § 48-684 (Short-Time Compensation)
Verified: January 30, 2026
Approved Training Program
Program status: Active
Nebraska’s Approved Training Program allows eligible claimants to receive additional benefits while enrolled in approved training after exhausting regular unemployment benefits.
Program benefits:
- Up to 26 additional weeks of benefits beyond regular 26 weeks
- Work search requirements waived during training
- Claimant continues receiving weekly benefit amount
- Training prepares claimant for high-demand occupation
Eligibility requirements:
- Exhausted all regular unemployment benefits
- Involuntarily separated from employment due to permanent reduction of operations or declining occupation
- Enrolled in training approved by Commissioner of Labor or authorized under Workforce Innovation and Opportunity Act
- Making satisfactory progress in training
- Training prepares individual for entry into high-demand occupation
Application: Claimants apply through Nebraska Department of Labor during regular benefit period
Source: Neb. Rev. Stat. § 48-628.17 (Approved Training Program)
Program information: https://dol.nebraska.gov/UIBenefits/Programs/APT
Trade Adjustment Assistance (TAA)
TAA program: Active (federal program)
Workers who lose jobs due to foreign trade may qualify for:
- Extended unemployment benefits beyond regular state benefits
- Job training funding up to specified limits
- Job search allowances
- Relocation allowances for employment in different area
Eligibility: Employer must be certified by U.S. Department of Labor as trade-affected due to foreign competition.
Nebraska TAA coordinator:
Contact through Nebraska Department of Labor
Phone: 402-471-9000
Website: https://dol.nebraska.gov
Source: Trade Act of 1974, 19 U.S.C. § 2271
DOL TAA information: https://www.dol.gov/agencies/eta/tradeact
Disaster Unemployment Assistance (DUA)
DUA availability: Available during federally declared disasters
Provides benefits to individuals who lost employment due to major disaster and are not eligible for regular UI.
Activation: Only during presidentially declared major disasters affecting Nebraska
Application: Through Nebraska Department of Labor when disasters declared
Duration: Up to 26 weeks
Eligibility: Individuals directly affected by disaster who do not qualify for regular UI
Source: Robert T. Stafford Disaster Relief Act, 42 U.S.C. § 5177
FEMA DUA information: https://www.fema.gov/assistance/individual/program
Reemployment Services (NEres)
Program status: Active
Nebraska Department of Labor provides Reemployment Services program designed to help claimants return to work quickly.
Selection: Claimants selected based on profiling system that identifies individuals likely to exhaust benefits and need reemployment services
Requirements for selected participants:
- Attend orientation session
- Participate in one-on-one meeting with Department of Labor staff
- Develop employment action plan
- Complete referred reemployment services
- Continue work search activities
Participation requirement: Mandatory for selected claimants. Failure to participate results in disqualification from benefits for non-participation weeks.
Services provided:
- Resume development assistance
- Job search workshops
- Labor market information
- Skills assessment
- Referrals to training programs
- Job matching services
Source: Neb. Rev. Stat. § 48-627(5) (reemployment services)
Program information: https://dol.nebraska.gov/uibenefits
Context: Nebraska Compared to National Benchmarks
Nebraska benefit levels in national context (2026):
- Maximum WBA: $582 (26th of 50 states)
- Duration: 26 weeks (standard national norm)
- Unique features: Strong Short-Time Compensation program; no waiting week requirement; comprehensive online system through NEworks
National range:
- Highest maximum WBA: Massachusetts ($1,015)
- Lowest maximum WBA: Mississippi ($235)
- Most common duration: 26 weeks
For comprehensive state-by-state comparisons:
U.S. DOL Comparison: https://oui.doleta.gov/unemploy/comparison/
Source: U.S. Department of Labor, Comparison of State UI Laws 2026
Resources
Nebraska unemployment resources:
Nebraska Department of Labor Main Office
Phone: 402-471-9000
Website: https://dol.nebraska.gov
Unemployment Insurance Claims
Phone: 402-458-2500
TTY: 800-833-7352
Website: https://dol.nebraska.gov/uibenefits
Claims Portal: https://neworks.nebraska.gov
Nebraska Appeal Tribunal
Phone: 402-471-9886
Fax: 402-471-1734
Email: NDOL.Appeals@nebraska.gov
Mailing: P.O. Box 98941, Lincoln, NE 68509-8491
Fraud Reporting
Individual Fraud: https://dol.nebraska.gov/Fraud/ReportIndividualFraud
Phone: 402-458-2500
Employer Services
Employer Tax and Wage: https://dol.nebraska.gov/uitax
Short-Time Compensation: NDOL.STCLegal@nebraska.gov
Federal resources:
U.S. Department of Labor – Unemployment Insurance
Website: https://www.dol.gov/agencies/eta/unemployment-insurance
Purpose: Federal UI oversight and information
CareerOneStop
Website: https://www.careeronestop.org/
Purpose: Job search resources, training information
IRS – Unemployment Compensation
Website: https://www.irs.gov/individuals/employees/unemployment-compensation
Purpose: Tax information for unemployment benefits
Source: Official government websites
Frequently Asked Questions: Nebraska Unemployment Benefits 2026
What are unemployment benefits in Nebraska?
Unemployment benefits in Nebraska provide temporary weekly payments to eligible workers who lose employment through no fault of their own. Benefits are funded by employer taxes and administered by Nebraska Department of Labor through the NEworks system.
How much can I receive in unemployment benefits in Nebraska?
The weekly benefit amount in 2026 ranges from variable minimum amounts to a maximum of $582 per week. The amount depends on wages earned during the base period, calculated as 50% of average weekly wages in the highest quarter. Eligible claimants may receive up to 26 weeks of benefits.
How long does it take to get unemployment benefits in Nebraska?
Initial claims typically take up to 21 days to process. Once approved, weekly payments are issued within 1-3 business days after filing weekly certification, with funds available through direct deposit or debit card within 1-2 additional business days.
Can I work part-time and still receive unemployment in Nebraska?
Claimants may work part-time and receive partial benefits. Earnings up to 25% of the weekly benefit amount do not reduce benefits. Earnings above this threshold reduce benefits dollar-for-dollar. If earnings exceed the weekly benefit amount, no benefits are payable for that week. All earnings must be reported when filing weekly claims.
What disqualifies you from unemployment in Nebraska?
Common disqualifications include voluntary quit without good cause, discharge for misconduct, refusal of suitable work, failure to actively search for work, unavailability for work, attending school full-time (unless exempted), and participating in labor disputes. Specific disqualification periods vary by circumstance.
How do I file for unemployment in Nebraska?
File online through NEworks at https://neworks.nebraska.gov. Create an account, provide employment history for past 18 months, create searchable resume, answer eligibility questions, and submit claim. Claims must be filed online; phone support is available for technical assistance at 402-458-2500.
Are unemployment benefits taxable in Nebraska?
Yes. Unemployment benefits are taxable for both federal and Nebraska state income tax purposes. Claimants may elect to have 10% withheld for federal taxes and variable percentage for state taxes. Form 1099-G is issued by January 31 showing benefits paid and taxes withheld.
How do I appeal an unemployment denial in Nebraska?
File appeal within 20 calendar days from mailing date of determination through NEworks online, by mail to Nebraska Appeal Tribunal (P.O. Box 98941, Lincoln, NE 68509-8491), by fax to 402-471-1734, or by email to NDOL.Appeals@nebraska.gov. Continue filing weekly claims during appeal process.
Do I need to search for work while receiving Nebraska unemployment?
Yes. Claimants must complete five qualifying reemployment activities per week, with at least two being job applications. Activities are documented and subject to audit. Exemptions available for temporary layoff with confirmed recall date within 16 weeks, union hiring hall members, approved training participants, and accepted job with future start date.
What is NEworks and do I have to use it?
NEworks is Nebraska’s online system for unemployment claims, job search, and employment services. Use of NEworks is required to file claims, maintain searchable resume, complete weekly certifications, and access claim information. Available 24/7 at https://neworks.nebraska.gov.
Can I receive unemployment if I was fired?
Eligibility depends on reason for termination. Discharge not constituting misconduct may qualify for benefits. Discharge for misconduct results in disqualification and potential reduction of maximum benefit amount. Nebraska Department of Labor reviews circumstances through adjudication process.
What happens if I receive an overpayment?
Overpayments must be repaid regardless of cause. Fraud overpayments include 15% penalty and potential criminal penalties. Non-fraud overpayments are collected through benefit offset, tax refund intercept, payment plans, or civil action. Overpayment determinations may be appealed within 20 days.