Nebraska

Withholding

Withholding requirements

Employee’s Withholding Allowance Certificate, for withholding
https://www.irs.gov/pub/irs-pdf/fw4.pdf

Supplemental rate

The withholding method is formula-based.
The supplemental rate is to withhold at 5% if paid at a different time than regular wages.

State Unemployment Insurance (SUI)

Wage base

$9,000

Contribuitions

New employers use 1.25%
New construction employers use 5.4%
SUTA rates range from 0.0% – 5.4%

Labor

Minimum wage

$9.00

Termination Pay

All final wages be paid on the next regular payday or within two weeks of the termination date, whichever is sooner.

More information

New Hire Filing

Reporting deadline

Within 20 days of hire or rehire.

Reporting by mail

New hire reporting form

Form W-4

Child Support

More information

NCSPC
P.O. Box 82890
Lincoln, NE 68501

Other

Local taxes

N/A

Reciprocal states

N/A

Disability insurance

N/A

Helpful links

Department of Revenue: http://www.revenue.nebraska.gov/
Department of Labor: https://dol.nebraska.gov/

Last Updated

05/01/2019

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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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