Nebraska Statutes 77-5514. Employee, defined
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Employee means a person employed at the project. An employee of a qualified employee leasing company shall be deemed to be an employee of the client-lessee if the employee performs services for the client-lessee. A qualified employee leasing company shall provide the Department of Revenue access to the records of employees leased to the client-lessee.
Terms Used In Nebraska Statutes 77-5514
- Company: means (1) any person subject to sales and use taxes and either the income tax imposed by the Nebraska Revenue Act of 1967 or the franchise tax under sections Nebraska Statutes 77-5509
- Employee: means a person employed at the project. See Nebraska Statutes 77-5514
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- Project: means a project described in the Invest Nebraska Act and approved by the board. See Nebraska Statutes 77-5523
- Qualified employee leasing company: means a company which places all employees of a client-lessee on its payroll and leases such employees to the client-lessee on an ongoing basis for a fee and, by written agreement between the employee leasing company and a client-lessee, grants to the client-lessee input into the hiring and firing of the employees. See Nebraska Statutes 77-5526