What is the state minimum wage? 

  • $10.50/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?

  • 2023 Taxable Wage Base – $9,000
  • 2023 New Employer UI Rate – 1.25%
  • 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:

Nebraska Department of Human Services – Employer Information Nebraska Department of Labor
Nebraska Labor Standards Employer’s Guide to Unemployment Insurance
Nebraska Forms & Publications Nebraska Department of Insurance – Workers Compensation

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