Neb. Rev. Stat. § 48-114: Neb. Rev. Stat. § 48-114

The following shall constitute employers subject to the Nebraska Workers' Compensation Act: (1) The state and every governmental agency created by it; and (2) every person, firm, or corporation, including any public service corporation, who is engaged in any trade, occupation, business, or profession as described in section 48-106 , and who has any person in service under any contract of hire, express or implied, oral or written.