Although there are limited exceptions, the Nebraska Workers’ Compensation Act applies every employer in the state, including governmental agencies, employers in private industry, part time employers, employers of minors and charitable organizations. Therefore, nearly every employee in the state is covered by workers’ compensation law. The few exceptions (those who are not covered by workers’ compensation) are:
- Federal employees, railroad employees, most volunteers, and independent contractors;
- Household domestic servants and some employees of farming/agricultural operations are covered only if the employer chooses to provide worker’s compensation insurance;
- Self-employed individuals, sole proprietors, partners, and limited liability company members are not automatically covered, but may elect to be covered; and
- Executive officers of Nebraska corporations who own 25 percent or more of the corporation’s common stock are not covered, again, unless they elect coverage.
There are specific requirements in place if one of the forgoing categories of workers wishes to elect coverage.