Nebraska Payroll Services

What is the state minimum wage? 

• $12.00/hour

What do I need to know about state withholding tax?

• Income earned within Nebraska is subject to withholding tax for both residents and non-residents
• Income earned in another state by a resident of Nebraska is subject to Nebraska withholding tax
• New employers are required to register for a withholding account. Click here to register.

What forms do employees need to set up state withholding?

• Form W-4N – Employee’s Nebraska Withholding Allowance Certificate (Resident)
• Form W-4NA – Nebraska Income Tax Withholding Certificate (Nonresident)

What do I need to know about unemployment tax?

• 2024 Taxable Wage Base – $9,000
• 2024 New Employer UI Rate – 1.25% for non-construction employers; 5.40% for construction industry employers 
• With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

• Report new hires online
• Mail or Fax the New Hire Reporting Form
  Nebraska State Directory of New Hires
  P.O. Box 144013
  Austin, TX 78714-4013
• Fax: (866) 808-2007
• Phone: (888) 256.0293

How do I submit Child Support payments?

• Remit payments online
• Nebraska Child Support Payment Center
  421 S 9th St #137
  Lincoln, NE 68508
• Phone: (877) 631-9973

Additional Resources:

Get A Quote For Nebraska Payroll Services