Nebraska 2023 Tax Rates

Register as an employer on the Nebraska Department of Revenue website

Employee's Withholding Tax Exemption Certificate

: W-4N

Withholding Method

: Formula

Supplemental Wage / Bonus Rate

: Federal withholding rate, withhold at 5% if flat rate is used for federal

None

Nebraska Wage Base

: $9,000 for 2023

Nebraska SUI rates range from

: 0% to 5.4% for 2023

Nebraska SUI tax rate includes the special state unemployment insurance tax (SUIT) surtax: 5% of SUI tax rate for 2023

Nebraska new employer rate

: 1.25% for 2023

Nebraska new construction employer rate

: 5.4% for 2023

Get your unemployment insurance rate: Nebraska UI agency website

None

None

Nebraska Minimum Wage

: $10.50 per hour for 2023. Applicable if 4 or more employees.

Nebraska Termination Pay

:

• Employee is fired — pay next regular payday or within 2 weeks, whichever is sooner
• Employee quits — pay next regular payday or within 2 weeks, whichever is sooner

Nebraska New Hire Reporting
PO Box 144013
Austin, TX 78714-4013

Phone: 888-256-0293

Nebraska Child Support Payment Center
Child Support Enforcement
P.O. Box 82890
Lincoln, NE 68501

Phone: 877-631-9973

Fax: 402-471-8447

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