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Any business entity or individual may appeal if found subject to the combined tax because of an Unemployment Insurance Tax Administrator’s determination. Specific appeals may be filed in one or more of the following categories:

1. When the Employer believes the tax rate assigned was not correctly computed,
2. When the Employer believes individual(s) determined to be employees meet the statutory exemption for independent contractors provided by Neb. Rev. Stat §48-604(5)
3. A transfer of an Employer’s experience account from a predecessor to a successor was incorrectly approved or denied, or
4. When the Employer has been incorrectly classified as working in the construction industry.

For more information on unemployment insurance tax and liability issues, please consult the Unemployment Tax Homepage. Employer’s can access this site HERE.

The Unemployment Insurance Tax Administrator issues a Notice of Determination that may be appealed. There are two important deadlines for appeals:

1. An appeal of any determination concerning combined tax liability or rates must be perfected within 30 days of the date it was mailed.
2. An appeal from a determination concerning combined tax payable under Neb. Rev. Stat. §48-656 must be perfected within 15 days of the date it was mailed.

"Perfecting" an Appeal means the appeal must be filed and sent to the Nebraska Appeal Tribunal. To file an appeal, the employer must submit a Notice of Appeal by:

1. Using the form found HERE This form allows answers to be entered in the spaces provided. Once complete, the form may be printed and returned. Please remember to SIGN and DATE this request before sending it to the Nebraska Appeal Tribunal. Employers may also print the form and fill in the answers by either printing or typing the answers neatly in the space provided. The response form may be returned to the Nebraska Appeal Tribunal by fax at 402.471.1734 or by mail to Nebraska Appeal Tribunal, P.O. Box 98941, Lincoln, NE 68509-8941.
   Although the form allows the user to print answers in the areas provided, it will not save the information on the form once the program is exited. To ensure that information is saved, the user should make sure all information is correct before exiting the form.
2. Making a statement in writing that includes the name, address and telephone number of the person requesting a hearing and the name, address and telephone number of anyone else who may be affected by the decision. The Appeal should also contain a concise statement of the reason the appealing party disagrees with the determination. Appeals made by written statement are to be sent to the Nebraska Appeal Tribunal by fax at 402.471.1734 or by mail to Nebraska Appeal Tribunal, P.O. Box 98941, Lincoln, NE 68509-8941.

Appeals filed on the form provided or by written statement are to be sent to the Nebraska Appeal Tribunal by fax at 402.471.1734 or by mail to Nebraska Appeal Tribunal, P.O. Box 98941, Lincoln, NE 68509-8941.

Once the Tribunal receives the employer’s Notice of Appeal, the Tribunal will issue a Notice of Appeal Filed. After the Notice of Appeal Filed is sent to all interested parties, the Tribunal will schedule the hearing date and time. Interested parties will then receive the Notice of Telephone Hearing that is mailed at least seven days prior to the hearing date. The Notice will inform all parties of the date and time of the scheduled hearing, and the issues to be considered. All hearings will be conducted by telephone conference call unless special circumstances are presented to require an in-person hearing. For telephone hearings, all parties must provide a phone where each party will be at the time of the hearing. The Notice of Telephone Hearing form will provide more information hearing guidelines. An example of a Notice of Telephone Hearing can be found HERE.

The appeal will be decided solely on the basis of the evidence presented and received at the hearing. Employers should realized that the appeal should not be made on emotion but rather an understanding of what the law requires and an objective conclusion that the determination received is erroneous. Employers should also understand the financial impact of the determination and weigh that into the decision to appeal. A decision to appeal also has an impact other than the immediate costs of the hearing. An appeal may also affect the employer’s future tax rates as well as the eligibility of separated workers to draw benefits.

A Telephone Information Return Form has been sent to the employer so it can inform the Tribunal of the names and telephone numbers of its witnesses. This form also alerts the parties of the date and time of the appeal hearing. The employer may return the complete form to the Nebraska Appeal Tribunal by fax at 402.471.1734 or by mail to Nebraska Appeal Tribunal, P.O. Box 98941, Lincoln, NE 68509-8941. An example of the Telephone Information Return Form can be found HERE.

Although employers are not required to have an attorney for an appeal, attorneys may represent an employer at the employer’s expense. Because these issues are based on application of the Nebraska Employment Security Law and the Nebraska Administrative Code, employers may find that quality representation may be an asset in presenting its case. The Judge hearing a case may question the parties or witnesses to develop the record. It is, however, the employer’s responsibility to present its side of the case.

The employer may have witnesses appear on its behalf in a hearing. Witnesses should be able to testify to what they know, not what they think is true or what others have told them is true. Hearsay is admissible but is not the best evidence. Witnesses should be asked to voluntarily participate in the hearing.

Each party will have the opportunity to present evidence at the hearing. The Administrative Law Judge will determine the order in which the parties proceed and will explain the procedures prior to the start of the hearing. If the employer is not represented, one person should be prepared to act as the spokesperson for purposes of making opening and closing statements and questioning witnesses.

The party appealing must appear or the appeal will be dismissed. Other interested parties should attend to assure that their interests are presented and considered. The Administrative Law Judge will make a based only on the evidence presented at the hearing.

Decisions generally are not made and announced at the conclusion of the hearing. After considering the evidence received at the hearing, the Administrative Law Judge will make findings of fact and render a written opinion and decision. All parties will be notified of the Administrative Law Judge’s decision by mail. Unless appealed further, any right, fact, or matter decided by the Administrative Law Judge will be conclusive for all purposes of the Employment Security Law as between the Commissioner of Labor, the claimant and all employers who had notice of such decision. Neb. Rev. Stat., §48-636.

The employer may request that the hearing be reopened if an appeal is dismissed or a decision reconsidered should the employer not agree with the Tribunal’s ruling. However the Tribunal has sole discretion to determine whether or not to grant such a request.

If the decision reverses the determination, appropriate adjustments will be made to the employer’s experience account, combined tax rate, the entity’s status as a liable employer, or other issues addressed in the appeal and resolved in the decision.

If a witness requires an interpreter or other special accommodations because of disability, such arrangements can be made upon request. For individuals that need an interpreter to translate another language to English, requests may be made on the Telephone Information Return Form. For all other request, please contact the Tribunal immediately at 402.471.9886.

The Tribunal’s office hours are 8:00 a.m. to 5:00 p.m. Monday through Friday. The Tribunal office is closed on Saturdays, Sundays and legal holidays. Parties may contact the Tribunal at 402.471.9886 or by fax at 402.471.1734 or by mail to Nebraska Appeal Tribunal, P.O. Box 98941, Lincoln, NE 68509-8941.

A. Nebraska Employment Security Law

B. Cases and Decisions

C. Unemployment Tax Homepage