{"data":{"id":"us-ne/neb.-rev.-stat.-77-6810","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6810","heading":"Equivalent employees, defined.","body":"Equivalent employees means the number of employees computed by dividing the total hours paid in a year by the product of forty times the number of weeks in a year. Only the hours paid to employees who were employed in Nebraska and subject to the Nebraska income tax on compensation received from the taxpayer shall be included in such computation. A salaried employee who receives a predetermined amount of compensation each pay period on a weekly or less frequent basis is deemed to have been paid for forty hours per week during the pay period.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6810","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"efff9b38ef72e566677025c446c760b6396b2ba58be5d47e223bf4baa11d9921","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6809","next":"us-ne/neb.-rev.-stat.-77-6811"},"notice":"GroundRules: Original legal text. Not legal advice."}