Restaurant Workers' Comp in Nebraska
What Nebraska requires of restaurants and bars for workers' compensation — when it kicks in, who's exempt, and what it costs.
Reviewed by J. Robert Smith, Licensed Insurance Agent (NPN 10378680). Last updated .
Yes. Nebraska requires workers' compensation coverage for nearly every restaurant employing one or more workers, including part-time employees and minors. Coverage attaches with the first hire. Sole proprietors, partners, and LLC members are exempt, as are corporate officers owning 25 percent or more of stock unless they elect coverage. Domestic servants are excluded.
- Required?
- Yes
- Kicks in at
- 1 or more employees (including part-timers and minors) under Nebraska Statute 48-106; coverage is triggered by the first hire.
- Restaurant rate
- NCCI 9082 (restaurant/table service) approx. $0.90–$1.80 per $100 payroll; 9083 (fast food/limited service) approx. $1.10–$2.10. Low-to-moderate hazard tier. Approximate, industry tier.
- Market
- Competitive private market with no state fund; coverage is written by private insurers, with an assigned-risk pool for employers unable to obtain voluntary coverage.
Is workers’ comp required for a restaurant in Nebraska?
Nebraska requires workers' compensation once you reach 1 or more employees (including part-timers and minors) under Nebraska Statute 48-106; coverage is triggered by the first hire.. Sole proprietors, partners, and LLC members are not employees and are exempt (may elect coverage). Corporate executive officers owning 25% or more of stock are excluded unless they elect in. Household domestic servants are excluded. Agricultural operations employing only related workers are exempt; railroads in interstate commerce and independent contractors are also excluded.
What restaurant workers’ comp costs in Nebraska
The restaurant class-code rate in Nebraska is NCCI 9082 (restaurant/table service) approx. $0.90–$1.80 per $100 payroll; 9083 (fast food/limited service) approx. $1.10–$2.10. Low-to-moderate hazard tier. Approximate, industry tier.. Your premium is that rate applied per $100 of payroll and adjusted by your experience modifier, so it scales with how many people you employ and your claims history. Competitive private market with no state fund; coverage is written by private insurers, with an assigned-risk pool for employers unable to obtain voluntary coverage.
What owners in Nebraska miss
- Nebraska's rule is strict: the Act applies at one employee, so essentially any restaurant with a single hired worker must carry coverage, and minors count.
- The agricultural 10-unrelated-full-time-employee threshold is a farm-specific carve-out and does not help a restaurant, which is covered from the first employee.
- A restaurant organized as a corporation can exclude an executive officer only if that officer owns at least 25% of the stock; otherwise officers count as covered employees.
- Household domestic servants are the main non-owner exclusion and rarely apply to a restaurant.
Sources
- Nebraska Legislature: Nebraska Revised Statute 48-106 — Applicability of Act; exemptionsprimaryretrieved 2026-07-27
- Nebraska Workers' Compensation Court: Employer Frequently Asked Questionsprimaryretrieved 2026-07-27
- Insureon: Nebraska Workers' Compensation Insurance for Small Businessindustryretrieved 2026-07-27
Cost examples are illustrative national figures gathered from public filings and industry surveys. They are not quotes. Your actual premium depends on your state, carrier, revenue, payroll, location, and coverage selections. Restaurant Insurance Authority is an insurance marketing and referral service, not an insurer or licensed agency. We connect business owners with licensed independent commercial-lines agents who specialize in food and beverage. Questions? Call (855) 480-1410.
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