Payments from employee/employer contributory retirement systems of a base period or chargeable employer are deductible in an amount equal to the percent of employer contribution.
A. When evidence is presented documenting employee/employer contributions, the weekly deductible pension shall be that amount which represents only the employer's percentage of the total weekly pension amount.B. In the absence of evidence of employer/employee contributions, all employee/employer contributory retirement systems of a base period or chargeable employer shall be deemed to be fifty percent employee financed.219 Neb. Admin. Code, ch. 7, § 002