Withholding
Withholding requirements
Supplemental rate
5%
State Unemployment Insurance (SUI)
Wage base
$9,000/$24,000
Contributions
- New Employers (Non-construction): 1.25%.
- New Construction Employers: 5.40%.
- Range for Established Employers: 0.00% to 5.40%, based on experience rating and assigned category (1–20).
More information
Combined Tax Rates
- Nebraska uses a Combined Tax Rate system, which includes:
- Unemployment Insurance (UI) Tax
- State Unemployment Insurance Trust (SUIT) Allocation
- For 2025, the SUIT allocation was increased from 5% to 20% of the combined tax rate.
- Even if your UI rate is low, the SUIT portion could significantly increase your total liability.
- SUIT funds are not credited to employer accounts but are used as a reserve for benefit payments.
Labor
Minimum wage
$13.50
Termination Pay
By the next regular payday, or Within two weeks of termination, whichever comes first.
- Commissions owed must be paid on the next regular payday after the employer receives payment from the customer.
- Unused vacation time must be paid out upon separation if the employer offers vacation benefits.
- Employers who fail to comply may face penalties, including fines up to $500 for repeat violations.
More information
Tipped employees: Must be paid at least $2.13/hour, and total earnings (wages + tips) must meet or exceed the minimum wage.
New Hire Filing
Reporting deadline
Within 20 days of hire or rehire.
Reporting online
Reporting by mail
Nebraska State Directory of New Hires
PO Box 483
Norwell, MA 02061
Fax: (866) 808-2007
New hire reporting form
Form W-4
Child Support
Online payments
More information
NCSPC
P.O. Box 82890
Lincoln, NE 68501
Walk-In Location
For in-person payments or assistance:
NCSPC Office
421 S. 9th St, Suite 137
Lincoln, NE 68508
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Last Updated
09/23/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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