Occasionally, we will receive questions regarding who actually constitutes an “employee” pursuant to Neb. Rev. Stat. § 48-115. Often times, these questions will be directed towards owner/operators/officers of a corporation. Neb. Rev. Stat. § 48-115(9) notes that executive officers of a corporation who own less than 25% of the common stock are considered employees of that corporation regardless of whether any self-elections are made. Further, executive officers of a Nebraska non-profit corporation who receive more than $1,000.00 per year in compensation are also considered employees.
However, please note that executive officers of a Nebraska corporation who own 25% or more of the stock are not considered employees unless they make a formal election to do so. Officers of a non-profit corporation receiving less than $1,000.00 per year in compensation are also not considered employees unless they make a formal election to do so.
Finally, self-employed persons can be considered employees if they elect to do so pursuant to Neb. Rev. Stat. § 48-115(10).
For any questions regarding these issues please don’t hesitate to contact Nebraska workers’ compensation lawyer Paul Barta at PBarta@baylorevnen.com.