Nebraska 2025 Tax Rates
2025 Nebraska Taxes
Employee Withholding Requirements
Withholding Method
: Formula- Withholding Tax Tables
- Annual withholding allowance: $2,360 in 2025
Supplemental Wage / Bonus Rate
: 5% for 2025- Register as an employer on the Nebraska Department of Revenue website
Employee's Withholding Tax Exemption Certificate
: W-4N
Nebraska State Unemployment Insurance (SUI)
Nebraska Wage Base
: For 2025, the wage base for employers in tax categories 1-19 is $9,000. For employers in tax category 20 it is $24,000Nebraska new employer rate
: 1.25% for 2025Nebraska new construction employer rate
: 5.4% for 2025- Get your unemployment insurance rate: Nebraska UI agency website
Nebraska State Disability Insurance (SDI)
- None
Nebraska Family Leave Insurance (FLI)
- None
Nebraska Local Taxes
- None
Nebraska Minimum Wage
Nebraska Minimum Wage
: $13.50 per hour, since 2025- $15.00 starting 2026
Nebraska State Labor Laws
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
- Nebraska New Hire Reporting
PO Box 144013
Austin, TX 78714-4013 - Phone: 888-256-0293
Remit Withholding for Child Support to
- Nebraska Child Support Payment Center
Child Support Enforcement
P.O. Box 82890
Lincoln, NE 68501 - Phone: 877-631-9973
- Fax: 402-471-8447
Nebraska Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.