Nebraska Revised Statute 77-5709
Equivalent employees means the number of employees computed by dividing the total hours paid in a year by the product of forty times the number of weeks in a year. A salaried employee who receives a predetermined amount of compensation each pay period on a weekly or less frequent basis is deemed to have been paid for forty hours per week during the pay period.
Laws 2005, LB 312, § 31;
Laws 2013, LB34, § 2.