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 

Minimum Wage 

Nebraska’s minimum wage rate is currently $12.00 per hour.  

Overtime 

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.  

Pay Frequency 

Nebraska’s pay frequency statute requires employers to pay employees on regular, designated paydays.  

Nebraska Unemployment

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 

Nebraska Department of Revenue  

Nebraska Department of Labor  

Nebraska SUI Rate  

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.  

Revised 1/1/2024