Nebraska Payroll Services
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Nebraska Payroll Tax and Labor Laws
Get your Nebraska State Tax ID Numbers
Click HERE to obtain State Tax ID
Click HERE to obtain State Unemployment Tax ID
Nebraska Wage and Hour Laws
Nebraska’s minimum wage rate is currently $12.00 per hour.
There is no state-mandated overtime law in Nebraska for private employers. Employers in Nebraska covered by the Fair Labor Standards Act (FLSA) should follow the federal overtime rules which require employers to pay non-exempt employees time and one-half the employee’s regular rate of pay for hours worked in excess of 40 hours per workweek.
Nebraska’s pay frequency statute requires employers to pay employees on regular, designated paydays.
Taxable Wage Base ($000s): $9,000 for Category 1-19 employers, $24,000 for category 20 employers
New Employer Rate (% Taxable Wages): 1.25% New Employer, 5.4% Construction
Employee Tax Rate (% Taxable Wages): None
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 State Resources
SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.
This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.