Neb. Rev. Stat. » Chapter 48
Nebraska Revised Statutes

Neb. Rev. Stat. § 48-114 (2026)

Employer, defined

✓ current as of July 2026
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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.

Notes of Decisions
Cited in 13 cases (1 in the last 5 years), 1931–2023 · leading case: Kaiser v. Millard Lumber, Inc., 587 N.W.2d 875 (Neb. 1999).
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Kaiser v. Millard Lumber, Inc., 587 N.W.2d 875 (Neb. 1999). · cites it 6× “See Neb. Rev. Stat. §§ 48-114 (Reissue 1993) and 48-115(2) (Reissue 1988).”
Jensen v. Floair, Inc., 326 N.W.2d 19 (Neb. 1982). · cites it 6× “The definition of a statutory employer is found by reading Neb. Rev. Stat. § 48-114 (Reissue 1978) with Neb.”
Morin v. Indus. Manpower, 687 N.W.2d 704 (Neb. Ct. App. 2004). · cites it 2× “” Neb. Rev. Stat. § 48-114 (2) (Reissue 1998).”
Dobesh v. Associated Asphalt Contractors, Inc., 292 N.W. 59 (Neb. 1940). · cites it 5× “It is pointed out that, while section 48-114, Comp. St. 1929, makes the general provisions of the compensation law applicable to “the state and every governmental agency created by it,” as well as “every person, firm or corporation, including any public service corporation, who…”
Shamburg v. Shamburg, 45 N.W.2d 446 (Neb. 1950). · cites it 3× “The pertinent sections of the statutes are sections 48-114 and 48-115, R. S. 1943. Under section 48-114, R.”
Daniels v. Pamida, Inc., 561 N.W.2d 568 (Neb. 1997). · cites it 2× “” Neb. Rev. Stat. § 48-114 (Reissue 1993). Daniels asserts that this matter is controlled by our decision in Horvath v.”
Kruid v. Farm Bureau Mut. Ins. Co., 770 N.W.2d 652 (Neb. Ct. App. 2009). · cites it 2× “Pursuant to Neb.Rev.Stat. § 48-114(2) (Reissue 2004), an "employer" is "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…”
Steward v. Deuel Cnty., 289 N.W. 877 (Neb. 1940). · cites it 2× “The following sections of the workmen’s compensation law govern: Section 48-114, Comp. St. 1929, in describing an employer, includes the state and every governmental agency created by it.”
Claus v. DeVere, 235 N.W. 450 (Neb. 1931). · cites it 2× “1929, inter alia, provides: “The following shall constitute ‘employers’ subject to the provisions of this article: * * * Every person, firm or corporation, * * * who is engaged in any trade, occupation, business, or profession as described in section 97 of this chapter (48-106)…”
Hendershot v. City of Lincoln, 286 N.W. 909 (Neb. 1939). “*617 Now, in the case at bar, the defendant insists that under sections 48-114, Comp. St. 1929, and 48-115, Comp.”
Hassan v. Trident Seafoods & Liberty Mut. Ins., 921 N.W.2d 146 (Neb. 2019). · cites it 3× “" Neb. Rev. Stat. § 48-114 (2) (Reissue 2010) defines "employer" to include, in relevant part, "every person, firm, **49 or corporation, including any public service corporation, who is engaged in any trade, occupation, business, or profession as described in section 48-106, and…”
Malone v. McCullough Constr. (Neb. Ct. App. 2023). · cites it 3× “In 2019, Malone filed a complaint against McCullough Construction and Andel Building as statutory employers in the Nebraska Workers’ Compensation Court pursuant to Neb. Rev. Stat. § 48-114 (Reissue 2021), case entitled Christopher Malone v.”
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— Neb. Rev. Stat. § 48-114(2) — 3 cases
Kruid v. Farm Bureau Mut. Ins. Co., 770 N.W.2d 652 (Neb. Ct. App. 2009). “Pursuant to Neb.Rev.Stat. § 48-114(2) (Reissue 2004), an "employer" is "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…”
Hassan v. Trident Seafoods & Liberty Mut. Ins., 921 N.W.2d 146 (Neb. 2019). “" Neb. Rev. Stat. § 48-114 (2) (Reissue 2010) defines "employer" to include, in relevant part, "every person, firm, **49 or corporation, including any public service corporation, who is engaged in any trade, occupation, business, or profession as described in section 48-106, and…”
Hassan v. Trident Seafoods, 302 Neb. 44 (Neb. 2019).
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