Nebraska State Tax Information

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Nebraska Department of Revenue

Department of Labor

Withholding Requirements:

• Request identification number by filing Form 20 (Tax Application);
• Employee's Withholding Exemption Certificate - Federal W-4
• Withholding Method = formula
• Supplemental Rate = Withhold as for federal, withhold at 5% if flat rate is used for federal.

Local Taxes:

None

State Unemployment Insurance (SUI):

Reserve ratio formula

Wage base is $9,000 for 2012 and 2013
Rates range from 0.00% to 6.49% for 2012, 0.00% to 5.4% for 2013
New employers use 2.49% for 2012, 1.68% for 2013
New construction employers use 6.49% for 2012, 5.4% for 2013

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum wage, $7.25 per hour.
Termination Pay, Fired/Quit - earlier of next regular payday or 2 weeks.

New Hire Reporting:

Employers must report date of hiring, date of rehiring, and return to work within 20 days on Form W-4 (or equivalent) to:

Nebraska New Hire Reporting
PO Box 144013
Austin, TX 78714-4013
Phone: 888-256-0293

To report online click here

Remit Withholding for Child Support to:

Nebraska Child Support Payment Center

Child Support Enforcement
P.O. Box 82890
Lincoln, NE 68501

Phone: 877-631-9973 #3

Fax: 402-471-8447

To report online click here

Reciprocal States:

none

For paycheck calculation visit the Nebraska Paycheck Calculator of PaycheckCity.

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