{"data":{"id":"us-ne/neb.-rev.-stat.-77-6907","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6907","heading":"Equivalent employees, defined.","body":"Equivalent employees means the number of employees computed by dividing the total hours paid in a year to employees by the product of forty times the number of weeks in a year. Only the hours paid to employees who are residents of this state 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=77-6907","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"633de3f7aab8a7c38391acc4ea030eafe13b9b58003d305dbe4ae2f2abdb4c23","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6906","next":"us-ne/neb.-rev.-stat.-77-6908"},"notice":"GroundRules: Original legal text. Not legal advice."}