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Nebraska Compliance and Regulatory Resources

Nebraska business compliance regulations are difficult to keep up with. Paychex works to help simplify what is required in Nebraska by providing compliance resources. Learn more about requirements your business may need to meet regarding minimum wage, workers’ compensation, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*

5.0%
2024 NE Withholding Tables

State Unemployment Taxable Wage Base

$9,000 for category 1-19 employers, $24,000 for category 20 employers

State Unemployment Rate Range for Employers

0% to 5.40%

State Unemployment New Employer Rate

1.25% New Employer; 5.40% Construction

State Hourly Minimum Wage

$12 (Special rules apply to minimum wage standards for the state. Refer tp state laws.)

State Minimum Wage for Tipped Employees

$2.13 (Special rules apply to minimum wage standards for the state. Refer tp state laws.)

NE wage and hour information


State Tax ID Registration

Withholding Registration

Registration instructions for Nebraska state withholding.

  • Immediate registration with the ID appearing on the Nebraska Application Summary page in the Permit Details section. with a format of 21 – XXXXXXXXXX (21 followed by 9 digits).
    • Complete the Nebraska DOR Power of Attorney (POA) form.
    • Email the POA and the registration confirmation to your Paychex Service Professional.


State Unemployment Insurance (SUI) Registration

  • Registration instructions for Nebraska SUI.
    • Registration will be approved within 24-48 hours with a format of XXXXXXXXXX (10-digits). You’ll receive an email once your ID is assigned
    • Email your registration confirmation to your Paychex Service Professional.


Entering your account numbers in Paychex Flex: Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.
  • Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.


Workplace Safety

OSHA

Nebraska is under federal OSHA jurisdiction that covers most private-sector workers within the state. State and local government workers are not covered by federal OSHA. Additional information available.


Workers' Compensation

Coverage is mandatory for employers with any employees


Compliance Insights