Nebraska Statutes 77-5526. Qualified employee leasing company, defined
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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.
Terms Used In Nebraska Statutes 77-5526
- Agreement: means the agreement between the company and the state. See Nebraska Statutes 77-5505
- 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