Unemployment Insurance Fraud


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To report suspected unemployment fraud, click HERE.

Individual Fraud

Examples of claimant/worker fraud include:

  • Providing false information to obtain unemployment benefits
  • Returning to full-time work but continuing to receive unemployment benefits
  • Working part-time but not reporting gross earnings to the State, thereby collecting more benefits than allowed

Consequences of claimant unemployment insurance fraud may include:

  • Repaying benefits received
  • 15% penalty based on the amount of the overpayment
  • Losing eligibility to receive benefits now and in the future
  • Forfeiting state and federal income tax refunds
  • Criminal charges, jail time, felony or misdemeanor conviction

Report Individual Fraud:  https://dol.nebraska.gov/Fraud/ReportIndividualFraud

Resources for reporting fraud:

Internal Revenue Service: Taxpayer Guide to Identity Theft

Federal Trade Commission: Identity Theft Information

US Department of Justice: Disaster Complaint Form

Employer Fraud

Examples of employer fraud include:

  • Paying “off the books” or “under the table” wages
  • Not reporting wages to the Nebraska Department of Labor
  • Misclassifying workers who are employees as independent contractors
  • Committing a Class III misdemeanor by making a false statement or representation to:
    1. Prevent or reduce the payment of benefits to any individual eligible for these benefits
    2. Obtain benefits for an individual not eligible for benefits, or
    3. Avoid or reduce any contribution or other payment required from an employer under sections 48-648 and 48-649 of the Nebraska Employment Security Law.

Examples of possible employer unemployment insurance fraud penalties include:

  • Paying the highest combined tax rate for the year of the violation and for the next three years
  • Paying a penalty of 2% of taxable wages for the year of the violation and for the next three years
  • Civil penalty of up to $5,000
  • Felony charges

Report Employer Fraud