221 Neb. Admin. Code, ch. 6, § 004

Current through September 17, 2024
Section 221-6-004
A. An election duly approved under this regulation shall become effective at the beginning of the calendar quarter in which the election was submitted unless the election, as approved, specifies the beginning of a different calendar quarter.

If the electing employer requests an earlier effective date than the beginning of the calendar quarter in which the election is submitted, such earlier date may be approved solely as to those interested jurisdictions in which the employer had no liability to pay contributions or combined tax for the earlier period in question.

B.
(1) The application of an election to any individual under this regulation shall terminate, if the agency of the elected jurisdiction finds that the nature of the services customarily performed by the individual for the electing employer has changed, so that they are no longer customarily performed in more than one participating jurisdiction. The termination shall be effective as of the close of the calendar quarter in which notice of the findings is mailed to all parties affected.
(2) Except as provided in sub-paragraph (1), each election approved hereunder shall remain in effect through the close of the calendar year in which it is submitted and thereafter until the close of the calendar quarter in which the electing employer gives written notice of its termination to all affected agencies.
(3) Whenever an election under this regulation ceases to apply to any individual under sub-paragraph (1) or (2), the electing employer shall notify the affected individual accordingly.

221 Neb. Admin. Code, ch. 6, § 004