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Nebraska Compliance and Regulatory Resources

Nebraska compliance regulations can be difficult. Paychex helps with resources like our enhanced HR library and automated compliance notifications. Learn more about state requirements like minimum wage, workers’ compensation, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*

3.5%
2026 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

$15.00 (Special rules apply to minimum wage standards in NE. Refer to state laws.)

State Minimum Wage for Tipped Employees

$2.13 (Special rules apply to minimum wage standards in NE. Refer to state laws.)

NE wage and hour information


State Tax ID Registration

State Unemployment Insurance (SUI) Registration

Employers are required to have an active Nebraska state unemployment insurance (SUI) account number to file electronically with the Nebraska Department of Labor (NDOL).

Paychex must be authorized as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

Register a new business

  1. Complete and save the Power of Attorney (POA) form.
    • This form will be uploaded during the registration process.
  2. Go to NEworks and click the Sign In/Register button in the upper right corner of the screen.
    • For assistance, refer to the Establishing Your NDOL Tax Account Guide, Account Registration section.
  3. Scroll down to Option 3 – Create a user Account, click the Employers and Agents user type.
  4. Choose your Representative Type and click Next.
  5. Check the Unemployment Tax and Benefits Services and click Continue Registration.
  6. Complete the step until you have reached the Uploaded Documents section.
  7. For Document Type, choose Power of Attorney and add any helpful text in the Document Tag(s) box.
  8. Click the Select File button and select your completed POA form. Click the Upload button.
  9. Complete the remaining steps of the registration process.
  10. Your registration will take 24 to48 hours to process. You’ll receive an email once your registration status has been updated.
    • SUI ID Number Format: XXXXXXXXXX (10-digit number)
  11. Enter your new account number in Paychex Flex® to ensure your account is updated and email your Registration Confirmation document to your Paychex Service Professional.
  12. Email your Application Summary document and your Power of Attorney form to your Paychex Service Professional.

Designating Paychex as your Third-Party Administrator (TPA)

Paychex requires TPA access to submit late or updated returns and payments on your behalf. If you have registered for your Nebraska SUI account without granting Paychex access to your account, please follow these steps:

  1. Complete the Power of Attorney form.
  2. Email a copy of your POA to your Paychex Service Professional.
  3. If you have received an email from a Paychex Team requesting TPA access, please reply to the email with a copy of your completed Power of Attorney form.

Additional resources


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