The Benefit Integrity Unit (BIU) monitors benefit payments to determine if unemployment benefits were paid correctly. To receive important notices regarding an outstanding overpayment balance, please ensure your preferred notification method/mailing address is kept up to date in your NEworks.nebraska.gov account.
For further clarification regarding your overpayment status, please get in touch with our Benefit Integrity Unit at (402) 471-2865. Due to high call volume, you may not be connected to a representative at that number right away. Please leave a voicemail or attempt the call at a later time.
How can I make a payment?
Payments can be made via postal mail or online.
A check or money order may be made out to “Nebraska UC Fund” and sent to:
NE Department of Labor Benefit Payment Control Unit
PO Box 94600
Lincoln, NE 68509
Please ensure your full name appears on the check or money order, and include the last four digits of your Social Security number so it can be applied to your account (you may also include the Claimant ID Number, which can be found in the top right-hand corner of your monthly statement).
In the event you would like to make payments online, you can do so through your NEworks.nebraska.gov account. After you log in, click on “Directory of Services,” then select “Unemployment Services,” and then “Claim Summary.” Approximately halfway down the page, there is a section titled “Overpayment Amount Summary,” which has a link to “Click HERE to make a Payment” on the right. If you pay by debit or credit card, there is an additional 2.49% fee on the amount paid. If you use an electronic check, there is a $1.75 fee.
Can I appeal the amount owed?
When your debt was originally established, you were provided with an opportunity to appeal the original determination. Depending on when the overpayment was established on the account, the appeal period may have passed.
How is an overpayment recovered if I don’t voluntarily repay it?
If you are paid more than you are eligible to receive, you will be notified that you have been overpaid. All overpayments must be repaid. Current or future weekly benefit payments may be intercepted and applied towards your overpayment. The Nebraska Department of Labor can recover overpayments by intercepting your state and/or federal income tax refund and/or through civil action.
For more information about the Nebraska Department of Labor’s collection methods, please review Nebraska Revised Statutes 48-663.01 & 48-665.
I don’t want my current benefits to be offset; how can I prevent this?
If you did not request an application to delay overpayment recovery within 10 days of the overpayment establishment notice, you cannot stop full offsets until the balance is paid in full.
What is a State Income Tax Return Intercept (SITI)?
The Nebraska Department of Labor can recover overpayments by intercepting your state income tax return. If you receive a State Income Tax Return Intercept (SITI) notice informing you that your taxes may be intercepted to pay off your debt with the Nebraska Department of Labor, you may file an appeal against the intercept itself (the appeal will be about the action of the intercept itself and is not an appeal regarding the original issue that created the overpayment). The notice also contains contact information for the Benefit Integrity Unit if you have additional questions about the overpayment balance.
Taxpayers with additional questions concerning a Nebraska individual income refund offset (not the overpayment itself) should contact DOR at 800-742-7474 or 402-471-5729. For more information, visit: https://revenue.nebraska.gov/individuals/offset-individual-income-tax-refunds
Will there be any fees associated with the State Tax Refund intercept?
Yes, the Nebraska Department of Revenue will collect an administrative fee for every offset from your state tax refund. This fee is collected from your refund before any debts owing to NDOL are satisfied. NDOL does not collect this fee. In fiscal year 2025, the SITI administrative fee was estimated to be $23.64.
I paid NDOL in full, but my State Income Tax return was still intercepted. What should I do?
At the time your debt was submitted to the Nebraska Department of Revenue, your debt may not have been paid in full. The amount intercepted may exceed the balance due at the time of the offset. If NDOL receives an amount that exceeds what is owed, NDOL will refund the excess to you (via paper check) once it has been posted to your account. This can take several weeks. Make sure your mailing address is up to date on your NEworks.nebraska.gov account.
What is the Treasury Offset Program (TOP)?
The Treasury Offset Program (TOP) is a debt collection program administered by the Bureau of Fiscal Services (BFS), which is a division of the U.S. Department of the Treasury. A debtor whose unemployment compensation debt is eligible for collection through TOP will receive a Federal Tax Offset Notice notifying the debtor of NDOL’s intent to intercept the debtor’s federal income tax refund to satisfy an unemployment compensation debt owed to NDOL. The notice provides the debtor with an opportunity to resolve the debt or request a review of it within 60 days. The notice also contains contact information for the Benefit Integrity Unit if you have additional questions about the overpayment balance.
If you have overpayments due to fraud or failure to report earnings correctly, your debt may be referred to TOP.
If you have additional questions about the Treasury Offset Program (TOP) offsets, or a notice you received from the Bureau of Fiscal Services (BFS), you can contact the Treasury Offset Program Call Center at 1-800-304-3107 or visit: https://fiscal.treasury.gov/top/how-top-works.html.
Will there be any fees associated with TOP?
Yes, the Bureau of Fiscal Services (BFS) will collect an administrative fee for every offset from your federal income tax refund. This fee is collected from your refund before any debts owing to NDOL are satisfied. NDOL does not collect this fee. For fiscal year 2026, the TOP administrative fee is $16.28.
I paid NDOL in full, but my federal refund was still intercepted. What should I do?
At the time your debt was submitted to the Bureau of Fiscal Services (BFS), your debt may not have been paid in full. The amount intercepted may exceed the balance due at the time of the offset. If NDOL receives an amount that exceeds what is owed, NDOL will refund the excess to you (via paper check) once it has been posted to your account. This can take several weeks. Make sure your mailing address is up to date on your NEworks.nebraska.gov account.