Employer's Liability for Income Tax Withholding

014.01 Every employer required to deduct and withhold Nebraska income tax from the wages of an employee is liable for payment of the withholding whether or not it is collected from the employee. For purposes of assessment and collection, any amount required to be withheld and paid to the Department, plus any additions, penalties, or interest, is considered a tax obligation of the employer. 014.02 Any amount of income tax actually withheld from employees constitutes a special fund held in trust for the Department. 014.03 No employee has any right of action against an employer regarding any income tax deducted and withheld from wages and paid to the Department in compliance with or intended to be in compliance with the Nebraska Revenue Act. (Neb. Rev. Stat. § 77-2757. October 26, 2014.)