Nebraska Code § 48-1225

Records; employer keep and maintain; contents.
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Every employer subject to the provisions of sections 48-1219 to 48-1227 shall make, keep, and maintain such records of the wages and wage rates, job classifications, and other terms and conditions of employment of the persons employed by him, and shall preserve such records for such periods of time, and shall make such reports therefrom as the commission shall prescribe.

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