210 Neb. Admin. Code, ch. 73, § 008
The Nebraska premiums for each individual policy and for each separately coded exposure under that policy shall be the amounts that most closely correspond with the insurer's evaluation of the expected losses and expenses that will be generated by each exposure and policy. Premiums for Nebraska exposures shall not be discounted or surcharged based on a policyholder's premiums for exposures in another state that are higher or lower than are desired by the insurer.
Rate credits for an exempt commercial policyholder may not be used to reduce the policyholder's premium to less than the amount necessary for the policyholder to qualify as an exempt commercial policyholder. Nothing in this subsection shall require reduction of rate credits if the premium for a retrospectively rated policy or for a policy with premium based on auditable exposures is ultimately lower than was originally estimated.
An insurer may not impose a surcharge against a policyholder exceeding the surcharge permissible under Neb.Rev.Stat. § 44-7509, unless the aggregate property and casualty insurance premiums for such policyholder, prior to the application of any surcharge permissible under Neb.Rev.Stat. § 44-7509, exceed the minimum aggregate property and casualty insurance premium threshold to qualify as an exempt commercial policyholder.
As required by Neb.Rev.Stat. § 44-7524, every insurer writing workers' compensation shall adhere to the uniform workers' compensation classification system and shall report its workers' compensation experience in accordance with statistical plans and other reporting requirements to ensure that workers' compensation data is combined for all insurers for the development of prospective loss costs and the application of experience rating. This includes the requirement that premiums are determined from audited payrolls instead of being written on a guaranteed cost basis, not subject to audit.
210 Neb. Admin. Code, ch. 73, § 008