NEBRASKA – PAID SICK TIME LAW GOES INTO EFFECT OCTOBER 1, 2025
Employers with 11 or more employees will be required to provide paid sick time when the Nebraska Healthy Families and Workplaces Act goes into effect on October 1, 2025. Employees will accrue paid sick time after 80 hours of employment and at a minimum of 1 hour paid sick time for every 30 hours worked. Depending on organization size, employers may cap paid sick time at 40 hours (11-19 employees) or 56 hours (20 or more employees). If desired, employers can provide more leave than that which is required by law.
Employers with 11 or more employees will be required to provide paid sick time when the Nebraska Healthy Families and Workplaces Act goes into effect on October 1, 2025. Employees will accrue paid sick time after 80 hours of employment and at a minimum of 1 hour paid sick time for every 30 hours worked. Depending on organization size, employers may cap paid sick time at 40 hours (11-19 employees) or 56 hours (20 or more employees). If desired, employers can provide more leave than that which is required by law.
This paid sick time may be used by an employee for themselves, a family member (or like family relationship) for physical or mental illness, preventative care, or for closure of school or childcare by a public health emergency.
Employers are required to provide written notice and postings by September 15, 2025. Example documentation can be found on the Nebraska Department of Labor website.
IOWA – UNEMPLOYMENT RATES WILL REMAIN AT LOWEST LEVEL AGAIN IN 2026
For the fourth consecutive year, unemployment rates will be the lowest allowed by law. This year they will be pulled from the new Table D, created as a result of legislation signed earlier this year by Governor Kim Reynolds. The legislation reduced the number of tax rate tables from eight to four, while decreasing the maximum tax rate from 9% to 5.4% in 2026.
For the fourth consecutive year, unemployment rates will be the lowest allowed by law. This year they will be pulled from the new Table D, created as a result of legislation signed earlier this year by Governor Kim Reynolds. The legislation reduced the number of tax rate tables from eight to four, while decreasing the maximum tax rate from 9% to 5.4% in 2026.
As a reminder, the taxable wage base will decrease for employers to $20,400, down 48% from the 2025 taxable wage base of $39,500.
UNEMPLOYMENT FRAUD – INCREASE IN FRAUDULENT ACTIVITY, BE PREPARED
Thomas & Company has begun to see a slight increase in unemployment fraud claims recently, specifically in Illinois, Connecticut, and Texas. Rest assured, Thomas & Company has NOT experienced a data breach, but any data breach that exposes sensitive information can lead to an increase in unemployment fraud. Therefore, it is important to remain vigilant and keep an eye out for potential fraudulent claims.
Thomas & Company has begun to see a slight increase in unemployment fraud claims recently, specifically in Illinois, Connecticut, and Texas. Rest assured, Thomas & Company has NOT experienced a data breach, but any data breach that exposes sensitive information can lead to an increase in unemployment fraud. Therefore, it is important to remain vigilant and keep an eye out for potential fraudulent claims.
Employers who receive a request for separation information for employees who are still active and working should be reminded that these claims represent potential identity theft. Reach out to your employees to confirm that they did not file for benefits.
When you become aware of a fraudulent claim, it is important to communicate this to your Thomas & Company team as soon as possible so we can alert the state. Submit relevant information to your claims team via SHIELD or email.When an individual has been impacted by identify theft, it is important for them to take urgent action. The following information can be shared with any employee who may be impacted by an identity theft claim:
- Report the fraud to the State Workforce Agency and their HR department. It is more efficient and streamlined to file a fraud report online whenever possible. A complete listing of the contact information by state can be found here (UI Claimant Fraud Contacts)
- Employees should report the identity theft to the FTC.
- Employees should also report the identity theft to the IRS to help avoid paying taxes on the 1099-G income. This can be done via phone at 1-800-908-4490 or by filing an IRS Form 14039 – Identity Theft Affidavit
- Contact their bank, credit card companies and all three credit reporting agencies (Experian, TransUnion, and Equifax) to place a freeze on their credit reports to further protect their identity during the investigation.
Thomas & Company will continue to monitor this activity to help protect our clients and their employees. For more information about Unemployment Fraud and to find answers to commonly asked questions, please refer to our UI Fraud Support Resources at U.I. Fraud.
