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Who is Covered by Workers’ Compensation?

Most employees are covered under the Nebraska Workers’ Compensation Act.  However there are exceptions as set forth by law (below are those set forth via the Nebraska Workers’ Compensation Court):

  1. Federal employees, railroad employees, most volunteers, and independent contractors are not covered under the Nebraska Workers’ Compensation Act.
  2. Household domestic servants and some employees of agricultural operations are covered under the Nebraska Workers’ Compensation Act only if the employer elects to provide worker’s compensation insurance for them.
  3. Self-employed individuals, sole proprietors, partners, and limited liability company members who are actually engaged in the business on a substantially full-time basis may elect to be covered under the Nebraska Workers’ Compensation Act. To elect coverage such a person must file a written election with the insurer from whom workers’ compensation insurance coverage is obtained.
  4. Executive officers of Nebraska corporations who own 25 percent or more of the corporation’s common stock are not considered employees of the corporation under the Nebraska Workers’ Compensation Act unless they elect to be covered. To elect coverage, a corporate officer must file such election in writing with the workers’ compensation insurer and the corporate secretary (not with the court).
  5. Executive officers of Nebraska nonprofit corporations who receive annual compensation of $1,000.00 or less from the corporation are not considered employees of the corporation under the Nebraska Workers’ Compensation Act unless they elect to be covered. To elect coverage such officers must file a written election with the workers’ compensation insurer and the corporate secretary (not with the court).