Official Nebraska Government Website

get Answers

Unemployment Insurance Fraud

The Nebraska Department of Labor (NDOL) is committed to assuring compliance with all requirements for unemployment insurance by fostering a culture of integrity. Whether you are an employer, worker, or citizen of Nebraska, everyone has a role in protecting the integrity of the Unemployment Insurance program.

What is UI Fraud?

Anyone who receives unemployment benefits or pays a lower unemployment tax rate based on false information that they intentionally provide to the NDOL is committing fraud. Unemployment insurance fraud is a crime and is punishable by law.

Nebraska Unemployment
Insurance Fraud: 30 Sec

Nebraska Unemployment
Insurance Fraud: 1 Min

Examples of claimant/worker fraud include:

  • Providing false information to obtain unemployment benefits
  • Returning to full-time work but continuing to receive unemployment benefits
  • Working part-time but not reporting gross earnings to the State, thereby collecting more benefits than allowed

Consequences of claimant unemployment insurance fraud may include:

  • Repaying benefits received
  • NEW - 15% penalty based on the amount of the overpayment
  • Losing eligibility to receive benefits now and in the future
  • Forfeiting state and federal income tax refunds
  • Criminal charges, jail time, felony or misdemeanor conviction

To anonymously report suspected unemployment insurance fraud, click here.

Examples of employer fraud include:

  • Paying "off the books" or "under the table" wages
  • Not reporting wages to the Nebraska Department of Labor
  • Misclassifying workers who are employees as independent contractors
  • Committing a Class III misdemeanor by making a false statement or representation to:
    1. Prevent or reduce the payment of benefits to any individual eligible for these benefits,
    2. Obtain benefits for an individual not eligible for benefits, or
    3. Avoid or reduce any contribution or other payment required from an employer under
      sections 48-648 and 48-649 of the Nebraska Employment Security Law.

An employer who deliberately violates or attempts to violate the Nebraska Employment Security Law regarding the transfer of employer experience accounts may be required to:

  • Pay the highest combined tax rate for the year of the violation and for the next three years
  • Pay a penalty of 2% of taxable wages for the year of the violation and for the next three years
  • Be subject to a civil penalty of up to $5,000
  • Be charged with a Class IV felony

Nebraska Employer Prevention of
Improper Unemployment Payments

To anonymously report suspected employer unemployment insurance fraud, click here.


October Unemployment Rates
Nebraska: 3.4%
National: 5.8%

Next Release Date:
November Dec 19 at 9:00 AM

The Good Life for Veterans
The Good Life for Veterans recruiting campaign is focused on meeting Nebraska's workforce needs through attracting military veterans and their families from other states to move to Nebraska.

Jimmy John's
12/01/2014 - 12/01/2014
11:00 AM - 2:00 PM

American Job Center - Lincoln
1111 O Street
Lincoln, NE

Grand Island Veterans' Home Job Fair
12/03/2014 - 12/03/2014
9:00 AM - 2:00 PM

Grand Island Veterans' Home Human Resources Building
2300 W. Capital Ave.
Grand Island, NE

Virtual Job Fair
12/09/2014 - 12/09/2014
11:00 AM - 3:00 PM
Virtual Job Fair
Lincoln, NE

- JOB FAIR - Job Fair
12/10/2014 - 12/10/2014
1:00 PM - 5:00 PM

Comfort Inn & Suites
7007 Grover Street
Omaha, NE

Access Our Tools

Claim Benefits Online
Guide to Unemployment
Contractor Registration
Wage Complaint Form
Assessment Tools

Guide to Unemployment
Report Unemployment Fraud
News / Press Releases
Nebraska Workforce Trends
Professional Employment     Organizations

Appeal Unemployment Decision
Employee Eligibility Check
Hire Workers
    Federal Bonding Program
    Foreign Labor Certification
    LMI for Business
    Post a Job Fair
Layoff and Downsizing
Learn about Unemployment    Taxes
OSHA Consultation
SIDES E-Response
Train Your Employees
Unemployment Insurance    Handbook

Guide to Unemployment
Approved Training Program
   Approved Training Application
Claim Benefits
Find A Job Fair
Receive Re-employment    Services
Register for Employment    Services
Report Fraud
Right to Appeal
Unemployment Tax Forms
Guide to Understanding    Nebraska's Reimbursable    Employer for Unemployment    Insurance
US Bank ReliaCard

Assessment Tools
   Ability Profiler
   Interest Profiler
   Work Importance Profiler
Job Fairs
Job Search / Post Resume
Register for Employment    Services

Labor Market Information    NEworks Home Page

Boiler Program
Breastfeeding Requirements
      in the Workplace

Contractor Registration
    Search Registered

Elevator / Amusement Ride   Program
Employee Classification Act Employment of Minors
Fatality Assessment Control   Evaluation
Federal & State Posters
File a Wage Complaint
Juvenile Records
Migrant / Seasonal Farmworkers
OSHA Consultation Program
Professional Employment     Organizations

Appeal Tribunal Precedent      Manual
Battelle Study
Business Service Portfolio
DOL Corrective Action Plan
Employment Services    Application
Employee Classification Act
Employee Classification Act    Annual Report FY 12/13
Federal & State Posters
Job Order Form
Layoff Report
News / Press Releases
Public Benefit Annual Report 2013
Tax Assistance for the    Unemployed
Guide to Unemployment
Unemployment Insurance Annual Report FY 12/13
Unemployment Tax Forms
Unemployment Tax Electronic    Filing
USDOL Sanction Letter

Veterans Services Resources
Hiring Our Heroes
The Good Life for Veterans
NE Hires Veterans Video
Veteran Representatives