Nebraska Revised Statutes

Neb. Rev. Stat. § 48-145 (2026)

Employers; compensation insurance required; exceptions; effect of failure to comply; self-insurer; payments required; deposit with State Treasurer

✓ current as of July 2026

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To secure the payment of compensation under the Nebraska Workers' Compensation Act:

(1) Every employer in the occupations described in section 48-106, except the State of Nebraska and any governmental agency created by the state, shall either (a) insure and keep insured its liability under such act in some corporation, association, or organization authorized and licensed to transact the business of workers' compensation insurance in this state, (b) in the case of an employer who is a lessor of one or more commercial vehicles leased to a self-insured motor carrier, be a party to an effective agreement with the self-insured motor carrier under section 48-115.02, (c) be a member of a risk management pool authorized and providing group self-insurance of workers' compensation liability pursuant to the Intergovernmental Risk Management Act, or (d) with approval of the Nebraska Workers' Compensation Court, self-insure its workers' compensation liability.

An employer seeking approval to self-insure shall make application to the compensation court in the form and manner as the compensation court may prescribe, meet such minimum standards as the compensation court shall adopt and promulgate by rule and regulation, and furnish to the compensation court satisfactory proof of financial ability to pay direct the compensation in the amount and manner when due as provided for in the Nebraska Workers' Compensation Act. Approval is valid for the period prescribed by the compensation court unless earlier revoked pursuant to this subdivision or subsection (1) of section 48-146.02. Notwithstanding subdivision (1)(d) of this section, a professional employer organization shall not be eligible to self-insure its workers' compensation liability. The compensation court may by rule and regulation require the deposit of an acceptable security, indemnity, trust, or bond to secure the payment of compensation liabilities as they are incurred. The agreement or document creating a trust for use under this section shall contain a provision that the trust may only be terminated upon the consent and approval of the compensation court. Any beneficial interest in the trust principal shall be only for the benefit of the past or present employees of the self-insurer and any persons to whom the self-insurer has agreed to pay benefits under subdivision (11) of section 48-115 and section 48-115.02. Any limitation on the termination of a trust and all other restrictions on the ownership or transfer of beneficial interest in the trust assets contained in such agreement or document creating the trust shall be enforceable, except that any limitation or restriction shall be enforceable only if authorized and approved by the compensation court and specifically delineated in the agreement or document. The trustee of any trust created to satisfy the requirements of this section may invest the trust assets in the same manner authorized under subdivisions (1)(a) through (i) of section 30-3209 for corporate trustees holding retirement or pension funds for the benefit of employees or former employees of cities, villages, school districts, or governmental or political subdivisions, except that the trustee shall not invest trust assets into stocks, bonds, or other obligations of the trustor. If, as a result of such investments, the value of the trust assets is reduced below the acceptable trust amount required by the compensation court, then the trustor shall deposit additional trust assets to account for the shortfall.

Notwithstanding any other provision of the Nebraska Workers' Compensation Act, a three-judge panel of the compensation court may, after notice and hearing, revoke approval as a self-insurer if it finds that the financial condition of the self-insurer or the failure of the self-insurer to comply with an obligation under the act poses a serious threat to the public health, safety, or welfare. The Attorney General, when requested by the administrator of the compensation court, may file a motion pursuant to section 48-162.03 for an order directing a self-insurer to appear before a three-judge panel of the compensation court and show cause as to why the panel should not revoke approval as a self-insurer pursuant to this subdivision. The Attorney General shall be considered a party for purposes of such motion. The Attorney General may appear before the three-judge panel and present evidence that the financial condition of the self-insurer or the failure of the self-insurer to comply with an obligation under the act poses a serious threat to the public health, safety, or welfare. The presiding judge shall rule on a motion of the Attorney General pursuant to this subdivision and, if applicable, shall appoint judges of the compensation court to serve on the three-judge panel. The presiding judge shall not serve on such panel. Appeal from a revocation pursuant to this subdivision shall be in accordance with section 48-185. No such appeal shall operate as a supersedeas unless the self-insurer executes to the compensation court a bond with one or more sureties authorized to do business within the State of Nebraska in an amount determined by the three-judge panel to be sufficient to satisfy the obligations of the self-insurer under the act;

(2) An approved self-insurer shall furnish to the State Treasurer an annual amount equal to two and one-half percent of the prospective loss costs for like employment but in no event less than twenty-five dollars. Prospective loss costs is defined in section 48-151. The compensation court is the sole judge as to the prospective loss costs that shall be used. All money which a self-insurer is required to pay to the State Treasurer, under this subdivision, shall be computed and tabulated under oath as of January 1 and paid to the State Treasurer immediately thereafter. The compensation court or designee of the compensation court may audit the payroll of a self-insurer at the compensation court's discretion. All money paid by a self-insurer under this subdivision shall be credited to the Compensation Court Cash Fund, except that beginning July 1, 2026, and continuing through June 30, 2029, forty percent of all money paid by a self-insurer under this subdivision shall be credited to the General Fund and the remainder shall be credited to the Compensation Court Cash Fund;

(3) Every employer who fails, neglects, or refuses to comply with the conditions set forth in subdivision (1) or (2) of this section shall be required to respond in damages to an employee for personal injuries, or when personal injuries result in the death of an employee, then to his or her dependents; and

(4) Any security, indemnity, trust, or bond provided by a self-insurer pursuant to subdivision (1) of this section shall be deemed a surety for the purposes of the payment of valid claims of the self-insurer's employees and the persons to whom the self-insurer has agreed to pay benefits under the Nebraska Workers' Compensation Act pursuant to subdivision (11) of section 48-115 and section 48-115.02 as generally provided in the act.

Notes of Decisions

Cited in 8 cases, 1975–2019 · leading case: Jackson v. Morris Commc'ns Corp., 657 N.W.2d 634 (Neb. 2003).

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Jackson v. Morris Commc'ns Corp., 657 N.W.2d 634 (Neb. 2003). · cites it 5× “In addition, under § 48-145.01, it is a Class I misdemeanor for any employer to willfully fail to secure payment of compensation under the act as required by § 48-145.”

Est. of Coe v. Willmes Trucking, L.L.C., 689 N.W.2d 318 (Neb. 2004). · cites it 3× “See Neb. Rev. Stat. § 48-145 (Reissue 2004). The appellants argued that the appellees’ failure to carry workers’ compensation insurance precluded them from raising willful negligence as a defense.”

Schweitzer v. Am. Nat'l Red Cross, 591 N.W.2d 524 (Neb. 1999). · cites it 2× “Neb. Rev. Stat. § 48-145 (3) (Reissue 1993) provides in pertinent part: “Every *357 employer who fails, neglects, or refuses to comply with the conditions [regarding the maintenance of insurance] shall be required to respond in damages to an employee for personal injuries .”

Plock v. Crossroads Jt. Venture, 475 N.W.2d 105 (Neb. 1991). · cites it 2× “MSM acquired workers’ compensation insurance, as required by Neb. Rev. Stat. § 48-145 (Reissue 1984). Plock’s injury was incurred during the course and scope of his *220 employment.”

Schademann v. Casey, 231 N.W.2d 116 (Neb. 1975). · cites it 2× “l be individually liable to a similar fine and imprisonment and such officer or employee shall be personally liable jointly and severally with such corporation for any compensation which may accrue under Chapter 48, article 1, in respect to any injury which may occur to any…”

Nerison v. Nat'l Fire Ins. Co., 757 N.W.2d 21 (Neb. Ct. App. 2008). · cites it 2× “The Schweitzer court noted Neb.Rev.Stat. § 48-145(3) (Reissue 1993), which provided (as does its current version) that employers who failed to comply with conditions regarding the maintenance of workers' compensation coverage were "`required to respond in damages to an employee…”

Est. of Elox v. Paul Johnson & Sons Cattle Co. (Neb. Ct. App. 2014). · cites it 10× “In its brief on appeal, the estate points to Neb. Rev. Stat. § 48-145 (Reissue 2010) as the authority which would grant the Workers’ Compensation Court the ability to order an employer to post a bond or security to ensure future benefits payments under a previously entered award.”

Metro. Omaha Prop. Owners Ass'n, Inc. v. The City of Omaha (D. Neb. 2019). · cites it 3× “, Code §§ 48-145, 48-148. A responsible party must complete the necessary maintenance and security measures, such that the property no longer requires registration, within thirty days of receiving notice from the City or register the property pursuant to the VAPO.”

— Neb. Rev. Stat. § 48-145(1) — 1 case

Jackson v. Morris Commc'ns Corp., 657 N.W.2d 634 (Neb. 2003). “In addition, under § 48-145.01, it is a Class I misdemeanor for any employer to willfully fail to secure payment of compensation under the act as required by § 48-145.”

— Neb. Rev. Stat. § 48-145(3) — 3 cases

Est. of Coe v. Willmes Trucking, L.L.C., 689 N.W.2d 318 (Neb. 2004). “See Neb. Rev. Stat. § 48-145 (Reissue 2004). The appellants argued that the appellees’ failure to carry workers’ compensation insurance precluded them from raising willful negligence as a defense.”

Nerison v. Nat'l Fire Ins. Co., 757 N.W.2d 21 (Neb. Ct. App. 2008). “The Schweitzer court noted Neb.Rev.Stat. § 48-145(3) (Reissue 1993), which provided (as does its current version) that employers who failed to comply with conditions regarding the maintenance of workers' compensation coverage were "`required to respond in damages to an employee…”

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