10 Neb. Admin. Code, ch. 2, § 001

001 Wages paid for services performed in the employ of a school, college, or university by a student who is enrolled and regularly attending classes at said school, college or university are excluded wages. Wages paid for services rendered during summer vacation when the student is not attending classes are not excluded wages. Annotation: Section 68-603, R.R.S. 1943 Modification No. 269, dated December 18, 1972, which amends the Federal/State Social Security Agreement, dated June 20, 1951