In Nebraska, all employers with one or more employees are required to carry workers’ compensation insurance, which can be obtained through a private insurer or by qualifying for self-insurance if the employer meets specific criteria. Sole proprietors and partners are automatically excluded from mandatory coverage but can opt-in. Corporate officers and LLC members who own at least 25% of the business are also excluded unless they elect to be covered. Nebraska’s system provides injured workers with medical care, wage replacement, and rehabilitation services. The Nebraska Workers’ Compensation Court oversees compliance, ensuring that employers adhere to state regulations and imposing penalties for non-compliance to safeguard workers’ rights and benefits.