Independent Contractor Agreement - Nebraska
INDEPENDENT CONTRACTOR AGREEMENT
State of Nebraska
Table of Contents
- Parties
- Recitals
- Scope of Services
- Term and Termination
- Compensation and Payment
- Independent Contractor Status
- Tax Obligations
- No Employee Benefits
- Insurance
- Intellectual Property
- Confidentiality
- Competition and Confidentiality
- Indemnification
- Dispute Resolution
- Nebraska-Specific Notices
- General Provisions
- Signatures
1. PARTIES
This Independent Contractor Agreement ("Agreement") is entered into as of [__/__/____] ("Effective Date") by and between:
Company/Client:
Name: [________________________________]
Address: [________________________________]
City: [________________________________] State: Nebraska ZIP: [____]
EIN/Tax ID: [________________________________]
Independent Contractor:
Name: [________________________________]
DBA (if applicable): [________________________________]
Address: [________________________________]
City: [________________________________] State: [____] ZIP: [____]
SSN/EIN: [________________________________]
2. RECITALS
WHEREAS, Company desires to engage Contractor to perform certain services; and
WHEREAS, Contractor represents that Contractor is engaged in an independently established trade, occupation, or business;
NOW, THEREFORE, in consideration of the mutual covenants herein, the Parties agree as follows:
3. SCOPE OF SERVICES
3.1. Contractor shall perform the following services ("Services"):
[________________________________]
3.2. Deliverables: [________________________________]
3.3. Contractor shall determine the manner, method, and means of performing the Services.
4. TERM AND TERMINATION
4.1. Term. This Agreement begins on [__/__/____] and continues through [__/__/____].
4.2. Termination for Convenience. Either Party may terminate upon [____] days' written notice.
4.3. Termination for Cause. Either Party may terminate immediately upon material breach if not cured within [____] days.
4.4. Effect of Termination. Contractor delivers all completed work and is paid for Services performed through termination.
5. COMPENSATION AND PAYMENT
5.1. Compensation.
☐ Fixed fee of $[________________________________]
☐ Hourly rate of $[________________________________] per hour
☐ Milestone-based payments per Exhibit A
☐ Other: [________________________________]
5.2. Invoicing. Contractor shall submit invoices [________________________________].
5.3. Payment Terms. Payment due within [____] days of valid invoice.
5.4. Expenses. Contractor bears all expenses unless pre-approved. Pre-approved expenses: [________________________________]
6. INDEPENDENT CONTRACTOR STATUS
6.1. Classification. Contractor is an independent contractor. No employment, agency, joint venture, or partnership is created.
6.2. Nebraska ABC Test. Under Neb. Rev. Stat. § 48-604(5), services performed for wages are considered employment unless all three prongs of the ABC test are satisfied:
Prong A — Freedom from Control:
☐ Contractor is free from control or direction over performance of Services, both under this Agreement and in fact
Prong B — Outside Usual Course of Business:
☐ Services are performed outside the usual course of Company's business; OR
☐ Services are performed outside all of Company's places of business
Prong C — Independently Established Business:
☐ Contractor is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as the Services
6.3. Supporting Factors:
☐ Contractor maintains their own business entity, licenses, and registrations
☐ Contractor provides their own tools, equipment, and supplies
☐ Contractor sets their own schedule
☐ Contractor has right to hire assistants or subcontractors
☐ Contractor is free to work for other clients
☐ Contractor has opportunity for profit or loss
6.4. No Control. Company shall not direct or control the manner, method, or means of performance.
7. TAX OBLIGATIONS
7.1. Contractor is solely responsible for all federal, state, and local taxes, including Nebraska state income taxes and self-employment taxes.
7.2. Company shall not withhold taxes from payments.
7.3. Company shall issue Form 1099-NEC or another information return when required by current federal law and IRS instructions.
7.4. Contractor shall provide a W-9 prior to first payment.
8. NO EMPLOYEE BENEFITS
8.1. Contractor is not entitled to employee benefits including health insurance, retirement, paid leave, workers' compensation, or unemployment insurance.
8.2. Contractor is responsible for obtaining personal coverage.
9. INSURANCE
9.1. Contractor shall maintain at Contractor's expense:
☐ General liability insurance: $[________________________________] minimum
☐ Professional liability insurance: $[________________________________] minimum
☐ Workers' compensation insurance (if Contractor has employees)
☐ Commercial auto insurance (if applicable)
9.2. Certificates of insurance upon request.
10. INTELLECTUAL PROPERTY
10.1. Work Product.
☐ Owned by Company as work made for hire with full assignment
☐ Licensed to Company per: [________________________________]
☐ Owned by Contractor with perpetual non-exclusive license to Company
10.2. Pre-Existing IP. Contractor retains rights and grants Company non-exclusive license for incorporated materials.
10.3. Assignment. Contractor assigns all rights not qualifying as work made for hire.
11. CONFIDENTIALITY
11.1. Definition. "Confidential Information" means all non-public information disclosed by Company.
11.2. Obligations. Maintain strict confidence, no disclosure without consent, use solely for Services.
11.3. Exceptions. Publicly available, previously known, independently developed, or legally required.
11.4. Duration. Survives for [____] years. Trade secrets protected under the Nebraska Trade Secrets Act (Neb. Rev. Stat. § 87-501 et seq.).
12. COMPETITION AND CONFIDENTIALITY
12.1. No General Restraint. This Agreement does not restrict Contractor from carrying on a lawful business or accepting work from other clients after termination.
12.2. Protected Information. Contractor shall continue to honor Section 11's confidentiality obligations and shall not use Company's Confidential Information to perform services for another person.
12.3. Additional Restrictions. Any proposed restriction on customer contact or competitive work must be set out in a separate written agreement tailored to the actual relationship and reviewed under applicable Nebraska law. No such restriction is created by this Section.
13. INDEMNIFICATION
13.1. Contractor shall indemnify, defend, and hold harmless Company from claims arising from: (a) performance of Services; (b) breach of Agreement; (c) negligence or willful misconduct; (d) claims of employment status.
13.2. Company shall indemnify Contractor from Company's negligence or willful misconduct.
14. DISPUTE RESOLUTION
14.1. Governing Law. Governed by Nebraska law.
14.2. Mediation. Parties shall first attempt mediation in [________________________________] County, Nebraska.
14.3. Arbitration / Litigation.
☐ Binding arbitration under AAA rules in [________________________________], Nebraska.
☐ Jurisdiction in [________________________________] County District Court, Nebraska.
14.4. Attorneys' Fees. Each party bears its own attorney fees in litigation to enforce this Agreement, except where a statute or uniform course of procedure authorizes recovery.
15. NEBRASKA-SPECIFIC NOTICES
15.1. ABC Test. Nebraska applies the ABC test under Neb. Rev. Stat. § 48-604(5) for unemployment insurance purposes. All three prongs must be satisfied. The burden of proof is on the employer to demonstrate that the worker meets the ABC test criteria.
15.2. Employee Classification Act. The Nebraska Employee Classification Act (Neb. Rev. Stat. §§ 48-2901 et seq.) covers construction labor and delivery services. Under § 48-2903(1), an individual performing construction labor is presumed an employee unless the individual meets the § 48-604(5) criteria, registered under the Contractor Registration Act before starting the work, and has an assigned combined tax rate or qualifies for the § 48-604(6) exemption. Under § 48-2903(2), an individual performing delivery services is presumed an employee unless the individual meets the § 48-604(5) criteria or qualifies for the § 48-604(6) exemption.
15.3. Misclassification Penalties. Employers who misclassify workers face penalties including: (a) liability for unpaid unemployment insurance contributions; (b) fines under the Employee Classification Act; (c) stop-work orders for construction contractors; (d) debarment from public contracts.
15.4. Marketplace Network Contractors. Effective September 9, 2025, LB 229 clarifies that marketplace network contractors (gig workers providing services through digital platforms) are not employees under the Employment Security Law, provided they meet specified criteria.
15.5. LB 847 (2026). The Nebraska Legislature enrolled LB 847 in March 2026, making updates to the Employee Classification Act. Verify current statutory text for any changes effective after the date of this template.
15.6. Workers' Compensation. Independent contractors are not covered under the Nebraska Workers' Compensation Act (Neb. Rev. Stat. § 48-101 et seq.). Contractor should carry appropriate insurance.
16. GENERAL PROVISIONS
16.1. Entire Agreement. Complete agreement superseding prior discussions.
16.2. Amendments. Written and signed by both Parties.
16.3. Severability. Invalid provisions severed.
16.4. Notices. Written to addresses above.
16.5. Assignment. Not assignable without consent.
16.6. Waiver. No waiver constitutes future waiver.
16.7. Counterparts. Executable in counterparts.
17. SIGNATURES
IN WITNESS WHEREOF, the Parties execute this Agreement as of the Effective Date.
COMPANY/CLIENT:
Signature: [________________________________]
Printed Name: [________________________________]
Title: [________________________________]
Date: [__/__/____]
INDEPENDENT CONTRACTOR:
Signature: [________________________________]
Printed Name: [________________________________]
Title/DBA: [________________________________]
Date: [__/__/____]
EXHIBIT A — STATEMENT OF WORK
[________________________________]
Sources and References:
About this template
- Last updated
- October 13, 2026
- Jurisdiction
- Nebraska
- Category
- Contracts & Agreements
Legal authority
- Neb. Rev. Stat. § 48-604 (Employment Security — Definitions)
- Neb. Rev. Stat. § 48-2903 (Employee Classification Act)
- Neb. Rev. Stat. § 48-2901 et seq. (Employee Classification Act)
- LB 229 (2025) — Marketplace Network Contractor Provisions
- {'cite': 'Aon Consulting, Inc. v. Midlands Financial Benefits, Inc., 275 Neb. 642, 748 N.W.2d 626 (2008)', 'quote': 'The nonsolicitation agreement signed by Pearson did not prevent him from engaging in “ordinary competition” with Aon after leaving its employment. It only prevented him from business contacts with those customers with whom he had personal business dealings during the last 2 years of his employment with Aon.', 'source_url': 'https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00000401PUB', 'accessed': '2026-10-26'}
- {'cite': 'Unlimited Opportunity, Inc. v. Waadah, 290 Neb. 629, 861 N.W.2d 437 (2015)', 'quote': 'This court has long held that it is not the function of the courts to reform a covenant not to compete in order to make it enforceable.', 'source_url': 'https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00004866PUB', 'accessed': '2026-10-26'}
A contract is a written record of what two or more parties agreed to and what happens if someone does not follow through. Clear language, defined terms, and clean signature blocks keep disputes small and enforceable. The most common mistakes in contracts come from vague promises, missing details about timing or payment, and skipping standard protective clauses like governing law and dispute resolution.
Not legal advice
This template is provided for informational purposes. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Checked against the law it cites
The statutes this template relies on are listed under Legal authority.
Neb. Rev. Stat. § 48-2903(1)-(2) (checked October 25, 2026): "An individual performing delivery services for a contractor is presumed an employee and not an independent contractor for purposes of the Employee Classification Act"
Hand Cut Steaks Acquisitions, Inc. v. Lone Star Steakhouse & Saloon of Nebraska, Inc., 298 Neb. 705 (2018) (checked October 13, 2026): "In the absence of a uniform course of procedure or authorization by statute, contractual agreements for attorney fees are against public policy and will not be judicially enforced."
Draft your Independent Contractor Agreement in the editor
Answer a few questions, let the AI editor draft each section from your answers, review it, and download Word and PDF. $99 one time, or $249 per month for every document and every Ezel app.