Nebraska payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Nebraska, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Nebraska Department of Revenue (opens in a new tab) | Nebraska DOR, Nebraska Income Tax Withholding (opens in a new tab) | |
| Withholding rates | 2.26% to 4.6%2.26% to 4.03% from January 1, 2027 | Nebraska DOR, 2026 Nebraska Circular EN, 8-429-1998 Rev. 11-2025 (PDF) (opens in a new tab) | |
| Supplemental wages | 3.5% optional flat rate | Nebraska DOR, 2026 Nebraska Circular EN, 8-429-1998 Rev. 11-2025 (PDF) (opens in a new tab) | |
| Reciprocity | None | Nebraska DOR, Income Tax Withholding FAQs (opens in a new tab) | |
| Employee's withholding form | Form W-4N | Nebraska DOR, 2026 Nebraska Circular EN, 8-429-1998 Rev. 11-2025 (PDF) (opens in a new tab) | |
| Local income taxes | No | Nebraska DOR, 2026 Nebraska Circular EN, 8-429-1998 Rev. 11-2025 (PDF) (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Nebraska Legislature, Unicameral Update: Paid family, medical leave for teachers considered (Mar. 11, 2025) (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | Neb. Rev. Stat. §48-106, Employer; coverage of act; excepted occupations (opens in a new tab) | |
| State fund | None; private insurers | Neb. Rev. Stat. §48-106, Employer; coverage of act; excepted occupations (opens in a new tab) |
Checked on January 15, 2026.
What a paycheck costs the employer in Nebraska
Employer taxes and contributions on one employee's pay in Nebraska, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $219.24
- First check of the year
- Cost per check
- $2,526.93
- Pay included, first check
- Cost per year
- $64,744.50
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Nebraska unemployment | 1.25% on the first $9,0001.25%: the lesser of the state average combined rate or 2.5%, never below 1.25%; construction 5.40% (the category 20 rate) | $28.85None after check 4 | $112.50 | NDOL, A Guide to Understanding Nebraska's UI Combined Tax Rates 2026 (PDF, published 12/16/2025) (read via Internet Archive snapshot of 2026-03-29; site refused connections 2026-10-05) (opens in a new tab); NDOL, Combined Tax Rates (revised Dec. 2, 2025) (read via Internet Archive snapshot of 2026-08-14; site refused connections 2026-10-05) (opens in a new tab) |
| Employer taxes and contributions | $219.24 | $4,744.50 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,526.93 | $64,744.50 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- NDOL, Unemployment Insurance Tax: Businesses Home (read via Internet Archive snapshot of 2026-09-10; site refused connections 2026-10-05) (opens in a new tab)
- NDOL, Combined Tax Rates (revised Dec. 2, 2025) (read via Internet Archive snapshot of 2026-08-14; site refused connections 2026-10-05) (opens in a new tab)
- NDOL, A Guide to Understanding Nebraska's UI Combined Tax Rates 2026 (PDF, published 12/16/2025) (read via Internet Archive snapshot of 2026-03-29; site refused connections 2026-10-05) (opens in a new tab)
- Neb. Rev. Stat. §48-648, Combined tax; employer; payment (read via Internet Archive snapshot of 2026-05-11; site refused connections 2026-10-05) (opens in a new tab)
- NDOL, Unemployment Tax Fact Sheet, Form UILIAB Rev. 03-08-2022 (PDF) (read via Internet Archive snapshot of 2025-06-19; site refused connections 2026-10-05) (opens in a new tab)
- US DOL, FUTA Credit Reductions (opens in a new tab)
- Nebraska DOR, Nebraska Income Tax Withholding (opens in a new tab)
- Nebraska DOR, 2026 Nebraska Circular EN, 8-429-1998 Rev. 11-2025 (PDF) (opens in a new tab)
- Nebraska DOR, 2027 Nebraska Circular EN, 8-429-1998 Rev. 8-2026 (PDF) (opens in a new tab)
- Nebraska DOR, Income Tax Withholding FAQs (opens in a new tab)
- NDOL, Wages fact sheet, version 7/17/2026 (PDF) (read via Internet Archive snapshot of 2026-08-31; site refused connections 2026-10-05) (opens in a new tab)
- NDOL, Labor Standards FAQs: Worker Rights and Wages (PDF) (read via Internet Archive snapshot of 2026-03-31; site refused connections 2026-10-05) (opens in a new tab)
- Neb. Rev. Stat. §48-1203, Minimum wage; youth minimum wage; adjustments (LB258, 2026) (read via Internet Archive snapshot of 2026-08-31; site refused connections 2026-10-05) (opens in a new tab)
- Nebraska Legislature, Unicameral Update: Paid family, medical leave for teachers considered (Mar. 11, 2025) (opens in a new tab)
- Neb. Rev. Stat. §48-106, Employer; coverage of act; excepted occupations (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.