Nebraska Payroll

Did you know that Nebraska requires employers to withhold income tax from the wages of residents and nonresidents? If an employee is working in more than one state, the employer may be required to withhold for more than one state for the same employee.

Nebraska Income Tax Withholding

The state requires employers to withhold income tax from the wages of residents and nonresidents under the Nebraska Revenue Act of 1967.

If an employee is working in more than one state, the employer may be required to withhold for more than one state for the same employee.

Nebraska Benefits

Nebraska Voting Rights:

Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
Yes	Prohibited

Nebraska requires employers to allow employees sufficient time off to vote. All employers in Nebraska must allow employees time off to vote or to serve as election officials. This summary is restricted to coverage of private employers. Employers must grant employees up to two hours of voting time leave, unless employees have two consecutive nonwork hours while polls are open. Employers may specify the hours for voting time leave.

Nebraska Compensation

Employers must pay employees covered by Nebraska's minimum wage law at least $5.15 an hour.

All employees are covered except for:

• those working in executive, administrative, professional, or supervisory capacities;
• those working for employers with three or fewer workers (not including seasonal workers of 20 or fewer weeks in a calendar year);
• agricultural workers;
• apprentices and learners; and
• veterans in training under the supervision of the Veterans Administration.

Nebraska Payroll

Employers covered by Nebraska's wage payment law must pay wages at a designated time, either set by employers or agreed upon with employees. Employers must give 30 days' written notice of any change to the designated payday. Employees absent on payday must be paid on demand at the usual place of payment.

Nebraska Unemployment:

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
9,000	1.6 - 5.4	None	Calendar Year 2007

Helpful Links for Nebraska Payroll

Nebraska Department of Revenue
Nebraska State Office Building
301 Centennial Mall South
P.O. Box 94818
Lincoln, Nebraska 68509
(800) 742-7474

Nebraska Department of Labor - Nebraska Workforce Development
550 S. 16th St.
P.O. Box 94600
Lincoln, Nebraska 68509
(402) 471-9835

Nebraska Laws

Tax Forms and Publications