An amendment to the state administrative code in Nebraska now gives employers a choice to pay unemployment taxes annually as opposed to quarterly. The change went into effect on April 10th. Employers must have a positive account balance on October 31st and are not eligible if they have any delinquent unemployment tax issues. Employers must also report hours worked. Eligible companies may begin the annual payments in 2020, with payments being made by January 31 of the following year. It is important the employers electing this option notify the commissioner by the 15th of February in the year the annual payment will be made. Click here for more information on Nebraska filing options.