What Workers’ Compensation Insurance Requirements Apply in Nebraska?

Nebraska’s Act generally applies to a resident employer and a nonresident employer working in the state when it employs one or more workers in its regular business. A separate farm-employer exception turns on ten or more unrelated, full-time workers each working day for thirteen calendar weeks; after meeting it, coverage continues through the current and next full calendar year even if headcount falls.

What Is Workers’ Compensation Insurance?

Workers’ compensation can pay medical care and part of an employee’s lost wages after a work-related injury or illness. If you have staff, check who is covered in each state; owners, contractors and some workers may be treated differently. Read the national Workers’ compensation guide.

What to Watch for With Workers’ Compensation in Nebraska

One Regular Employee Can Trigger Coverage
The Act generally reaches a resident or nonresident employer with one or more employees in the employer’s regular trade or business. Before an out-of-state crew starts Nebraska work, confirm the policy responds to the state exposure. ¹
Farm Coverage Uses Daily Staffing Over Thirteen Weeks
The farm exception for unrelated workers ends when an agricultural employer has ten or more unrelated full-time employees each working day for thirteen calendar weeks within a calendar year, consecutive or not; coverage begins 30 days after the thirteenth week. Preserve daily headcount and schedule records so the trigger date can be established. ¹
Farm Coverage Does Not End When Staffing Drops
After crossing the farm threshold, the employer must keep coverage for the rest of that calendar year and all of the next full calendar year even if staffing drops below ten. An employer returning to exempt status must post notice continuously for at least 90 days before coverage ceases. ¹
Domestic and Related-Family Farm Work Are Separate Exceptions
The statute excludes household domestic service and certain farm work involving only related employees or reciprocal occasional services. A mixed farm operation should classify each business and relationship separately before removing workers from the policy. ¹
Self-Insurance Requires Eligibility or Court Approval
Nebraska permits an eligible employer to use a risk-management pool, or to self-insure after applying to and receiving approval from the Workers’ Compensation Court; a qualifying vehicle lessor may also have an agreement with a self-insured motor carrier. Ask which route actually applies to your business before treating a pool or internal reserve as coverage. ²

Which Workers’ Compensation Providers Have Nebraska License Records?

These providers publish a national listing for Workers’ compensation; the license records below name the licensed entities and roles. Some records rely on company-reported information rather than independent regulator verification. A national listing does not confirm the product is available in Nebraska. Check the regulator’s license lookup and confirm state availability for your business when requesting a quote.

Corgi
Insurance producer · checked 2026-09-28
Corgi Insurance Services, Inc.
Corgi’s company producer-license table lists 50 jurisdictions: 49 states and the District of Columbia, including DC license 3003091619. New Mexico does not appear in the table and is not included here; the omission does not establish that Corgi is unlicensed there. The company-reported table has no stated as-of date and does not establish product availability. ¹²
Corgi lists workers’ compensation insurance.
ERGO NEXT Insurance
Insurance producer · checked 2026-09-28
Next First Insurance Agency, Inc.
ERGO NEXT’s current license table lists Next First Insurance Agency, Inc. in 50 jurisdictions, including Washington, DC; New York is excluded because its table rows name Next Insurance Services and AP Intego, not Next First. The table is company-reported; it does not establish product availability or provide state-regulator verification for each entry. ¹⁴
ERGO NEXT offers workers’ compensation insurance for small businesses.
Hiscox
Insurer · checked 2026-09-28
Hiscox Insurance Company Inc.
Hiscox’s U.S. company information states that Hiscox Insurance Company Inc. is licensed in all 50 states and the District of Columbia. This is company-reported insurer authority for this entity and does not establish which company issues every Hiscox-branded product. ¹³
Hiscox provides access to workers’ compensation underwritten by Hartford Fire Insurance Company and requires a general liability policy.
TechInsurance
Insurance producer · checked 2026-09-28
Specialty Program Group LLC
TechInsurance’s current licensing page names Specialty Program Group LLC / SPG Insurance Solutions and lists state license numbers, but labels Rhode Island “Individual licenses” rather than identifying a license for the named agency. RI is omitted because this disclosure does not establish agency authority there; this is a search limitation, not an assertion that the company is unlicensed. The remaining state entries are company-reported and are not an insurance product availability map. ¹⁵
TechInsurance arranges workers’ compensation insurance for small businesses.
Vouch
Insurance producer, Surplus-lines broker · checked 2026-09-28
Vouch Specialty Insurance Services, LLC
Vouch’s licenses page, effective January 16, 2025, lists producer licenses in all 50 states and DC. Its separate surplus-lines table includes Idaho number 870820, while a footnote says Georgia and Idaho do not issue agency-level surplus-lines licenses. Because those statements conflict for Idaho, this record keeps Idaho producer-only and does not treat the table number as established agency surplus-lines authority. The page is company-reported and does not establish product availability. ¹⁶
Vouch lists workers’ compensation among core coverages for technology companies.

Who Regulates Insurance in Nebraska?

Nebraska Department of Insurance

The Nebraska Department of Insurance oversees insurers and producers and examines insurance complaints. Its online company and producer search is maintained through State Based Systems. ^3,^4,⁵

Website: Regulator website
License lookup: Search licensed producers
Complaints: File a complaint
Phone: 877-564-7323

Surplus-Lines Tax and Stamping Office in Nebraska

Reported tax rate. 3% of gross premium charged, less return premiums ^6,^7,^8,⁹

Nebraska’s 3% tax applies to gross premium charged less return premium when the risk is Nebraska’s home-state placement; fees paid to the carrier are taxable, while broker-retained or third-party fees are not. A Nebraska-licensed surplus-lines producer ordinarily must complete due diligence, while exempt-commercial-purchaser provisions permit limited exceptions; federal ECP status alone does not erase the disclosure and subsequent written-request conditions for the federal search waiver. Nebraska policies state that its Property and Liability Guaranty Association will not cover surplus-lines claims.

Questions to Ask Before You Buy Workers’ Compensation in Nebraska

Has our farm employed ten unrelated full-time workers each working day for a total of thirteen calendar weeks?
If farm staffing drops, what date does Nebraska law permit coverage to end?
Does our out-of-state policy cover Nebraska employees doing regular business work here?

Workers’ Compensation Insurance in Nebraska: FAQ

Does Nebraska require workers’ comp for one employee?

Generally, yes, when the employee works in the employer’s regular trade or business; agricultural employers and specified occupations have separate statutory exceptions. ¹

When does Nebraska require a farm employer to carry workers’ comp?

For unrelated full-time farm employees, the trigger is ten or more working each day for thirteen calendar weeks; coverage starts 30 days after the thirteenth week and continues through the next full calendar year. ¹

Sources for Workers’ Compensation Insurance in Nebraska

1
Neb. Rev. Stat. §48-106. Nebraska Legislature; Employer scope and farm, household, reciprocal-labor exceptions; coverage start and continuation, subsections (1)–(7); accessed 2026-09-28. Accessed 2026-09-28.
2
Rule 69: Insurance and Self-Insurance. Nebraska Workers’ Compensation Court; Permitted carrier, pool, court-approved individual self-insurance, and motor-carrier agreement routes; effective April 25, 2002; accessed 2026-09-28. Accessed 2026-09-28.
3
Nebraska Department of Insurance. Nebraska Department of Insurance; Official department homepage. Accessed 2026-09-28.
4
Company and Producer Search. Nebraska Department of Insurance; Nebraska DOI’s state-specific search landing page; identifies SBS as the source for producer and company licensing records. Accessed 2026-09-28.
5
File a Complaint. Nebraska Department of Insurance; Official complaint filing page; complaint division examines complaints; toll-free hotline 877-564-7323 is in-state only. Accessed 2026-09-28.
6
Surplus Lines. Nebraska Department of Insurance; Current page states 3% on gross premiums less return premium; carrier fees included, broker-retained/third-party fees excluded; describes due-diligence and ECP/self-procurement rules. Accessed 2026-09-28.
7
Neb. Rev. Stat. §§44-5501–44-5515. Nebraska Legislature; Surplus Lines Insurance Act; §§44-5502, 44-5509 and 44-5510 address home state, policy notice and due diligence. Accessed 2026-09-28.
8
Neb. Rev. Stat. §§44-5502, 44-5510 and 44-5515. Nebraska Legislature; ECP definition, diligent-search rules, exempt purchaser filing/tax treatment; federal ECP waiver also requires broker disclosure and subsequent purchaser written request under 15 U.S.C. §8205. Accessed 2026-09-28.
9
Neb. Rev. Stat. §44-5509. Nebraska Legislature; Required surplus-lines policy disclaimer says Nebraska Property and Liability Guaranty Association will not be liable. Accessed 2026-09-28.
10
Licenses. At-Bay; Current producer introduction and state table; At-Bay Insurance Services LLC; P&C and surplus-lines identifiers. Accessed 2026-09-21.
11
Licenses and Carriers. Coalition; Licenses and Carriers, re-read 22 September 2026: Insurance Licenses table for Coalition Insurance Solutions, Inc., national producer number 18419475, with producer and surplus-lines numbers for all 50 states and DC including California 0L76155, Georgia 196479, Texas 2199630 and 2205589, Pennsylvania 815731 and 817452, Colorado 539028 and Wisconsin 3000108852. Insurance Carriers table naming, with NAIC numbers, Allianz Underwriters Insurance Company 36420, Arch Specialty Insurance Company 21199, Ascot Specialty Insurance Company 45055, Ascot Insurance Company 23752, Aspen Specialty Insurance Company 10717, Chaucer Insurance Company DAC, Coalition Insurance Company 29530, Fireman's Fund Indemnity Corporation 11380, Fortegra Specialty Insurance Company 16823, Lloyd's of London, MSIG Specialty Insurance USA Inc. 34886, MS Transverse Specialty Insurance Company 41807, Steadfast Insurance Company 26387, Vantage Risk Specialty Insurance Company 16275 and Zurich American Insurance Company 16535. Accessed 2026-09-22.
12
Insurance Producer Licenses. Corgi Insurance; Current complete Insurance Producer Licenses table for Corgi Insurance Services, Inc.; 50 rows covering 49 states and DC (DC 3003091619); no New Mexico row; no NPN or as-of date shown. Accessed 2026-09-28.
13
About Hiscox US Insurance. Hiscox; Hiscox Insurance Company Inc. NAIC 10200 as Chicago, IL domiciled insurer admitted or licensed in all 50 states and D.C.; Hiscox Inc. as general agent and Lloyd’s coverholder for Syndicates 33 and 3624; surplus-lines placements through licensed surplus-lines brokers; A.M. Best rating statement. Accessed 2026-09-16.
14
Licenses. ERGO NEXT Insurance; Current entity-by-state license table reopened 28 September 2026: 50 rows under Next First Insurance Agency, Inc., including Washington, DC; New York rows instead list Next Insurance Services PC-1423070 and AP Intego BR-1198885. Accessed 2026-09-28.
15
Insurance Licenses by State. TechInsurance; Current state table; identifies TechInsurance as a division of Specialty Program Group LLC d/b/a SPG Insurance Solutions; lists DC 3000041536 and labels Rhode Island “Individual licenses,” without an agency license number. Accessed 2026-09-28.
16
Licenses. Vouch; Effective 16 January 2025: Vouch Specialty Insurance Services, LLC, NPN 19926463; P&C table (50 states and DC); surplus-lines table includes Idaho 870820; footnote says Georgia and Idaho do not issue agency-level surplus-lines licenses; Idaho retained as producer-only due to conflict. Accessed 2026-09-15.

What Workers’ Compensation Insurance Requirements Apply in Nebraska?

What Is Workers’ Compensation Insurance?

What to Watch for With Workers’ Compensation in Nebraska

One Regular Employee Can Trigger Coverage

Farm Coverage Uses Daily Staffing Over Thirteen Weeks

Farm Coverage Does Not End When Staffing Drops

Domestic and Related-Family Farm Work Are Separate Exceptions

Self-Insurance Requires Eligibility or Court Approval

Which Workers’ Compensation Providers Have Nebraska License Records?

Corgi

ERGO NEXT Insurance

Hiscox

TechInsurance

Vouch