Why is the employment location of some individuals unknown?

The NSWERS Data System contains Nebraska employment data. Employment data is based on Nebraska’s Unemployment Insurance quarterly wage reports which covers an estimated 95-98 percent of total workers in Nebraska. Nebraska’s Unemployment Insurance wage records do not include individuals whose employers are exempt from paying UI tax, such as: federal employees, members of the armed forces, the self-employed, proprietors, unpaid family workers, church employees, railroad workers covered by the railroad unemployment insurance system, and students employed at a college or university as part of a financial aid package. Therefore, NSWERS is unable to verify if individuals without employment records are not working at all or if they are working outside the state of Nebraska.