The proposed bill amends section 48-604 of the Revised Statutes Supplement, 2025, to update definitions and provisions related to employment under the Employment Security Law, particularly focusing on marketplace network contractors. It clarifies what constitutes employment, including services performed both within and outside the state, and establishes conditions under which services performed outside the United States may be considered employment. The bill emphasizes the criteria for distinguishing between employees and independent contractors, highlighting the significance of control and direction over service performance. It also delineates exclusions from the definition of employment, such as agricultural labor and domestic service, ensuring that the definitions align with current labor practices and the evolving gig economy.

Furthermore, the bill introduces a new definition for "marketplace network contractor" and specifies that such contractors are considered independent if there is a written agreement with the platform and certain conditions are met, such as the platform not dictating specific hours or prohibiting outside employment. It also states that services provided by marketplace network contractors will not be classified as employment under certain conditions, including specific federal tax requirements related to unemployment compensation. The original section 48-604 is repealed, marking a significant update to the legal framework governing employment security in Nebraska.

Statutes affected:
Introduced: 48-604