Nebraska Revised Statutes Chapter 48. Labor § 48-1,114. Self-insurer; annual payment; amount

Every employer in the occupations described in section 48-106 who qualifies as a self-insurer and is issued a permit to self-insure shall remit to the State Treasurer for credit to the Compensation Court Cash Fund an annual amount equal to one and one-quarter percent of the prospective loss costs for like employment but in no event less than one hundred 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.