Neb. Rev. Stat. § 48-301

For purposes of sections 48-302 to 48-313 : (1) Employment means (a) service for wages or (b) being under a contract of hire, written or oral, express or implied. Employment, other than detasseling, does not include any employment for which the employer is not liable for payment of the combined tax or payment in lieu of contributions under section 48-648 , 48-649 to 48-649.04 , or 48-660.01 ; and (2) Detasseling means the removal of weeds, off-type and rogue plants, and corn tassels in hand pollinating and in any other engagement in hand labor in the production of seed.