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Nebraska Payroll Services

Nebraska Payroll Tax And Labor Laws

Get your Nebraska State Tax ID Number

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Click Here to Obtain State Unemployment Tax ID

Did you know that companies in Nebraska are required to deduct income tax from the earnings of both residents and nonresidents? If an employee works in more than one state, the employer may be obliged to withhold wages for that employee in each state.

Nebraska Wage and Hour Laws

Employers must pay at least $9.00*** per hour to employees covered by Nebraska’s minimum wage legislation.

Except for the following personnel, who are not covered:

    • laborers in agriculture;
    • apprentices and students;
    • Under the supervision of the Veterans Administration, veterans are undergoing training.

Nebraska Payroll for Employers

Employers subject to Nebraska’s wage payment law are required to pay wages at a certain time, which can be set by the employer or agreed to by the employees. Any change in the planned payday must be communicated to employees in writing 30 days in advance. Employees who are unable to work on payday must be paid on demand at the normal payment location.

Nebraska Unemployment:

Taxable Wage Base ($000s):                        9,000 or 24,000

New Employer Rate (% Taxable Wages)    1.25 or 5.4**

Nebraska Income Tax Withholding

The Nebraska Revenue Act of 1967 mandates that employers deduct income tax from the salaries of both residents and nonresidents.

If an employee works in more than one state, the employer may be obliged to withhold wages for that employee in each state.

Nebraska Benefits

Nebraska Voting Rights:

Employer Right to Schedule Voting Hours         Yes


Pay Deduction for Voting Time Leave                 Prohibited

Employers in Nebraska are required to provide employees enough time off to vote. In Nebraska, all businesses must provide their employees time off to vote or serve as election officials. The scope of this overview is limited to private employers. Employers must give employees up to two hours of voting time off unless they have two non-work hours in a row while the polls are open. Employers have the option of dictating the hours for voting time leave.

Nebraska State Tax Resources

Question on FUTA (Federal Unemployment Tax Act)

See What is FUTA article

AccuServe Payroll disavows any responsibility or warranty for the information on these state payroll pages. The material provided is for informational purposes only and does not constitute tax or legal advice. Verify this information with professional tax, legal, or other experts to see if and how it applies to your specific circumstances.

This website provides articles that are intended to be informative and educational. AccuServe Payroll is not responsible for the accuracy of any of the information provided on these pages. AccuServe Payroll does not necessarily agree with or support any of the views stated in the materials. The information contained in these documents should not be construed as legal or accounting advice, nor should it be used to replace legal, accounting, or other professional advice where the facts and circumstances justify it. If you need legal or accounting advice or other professional assistance, to address your specific facts, circumstances, and business needs, you should always consult a licensed attorney, accountant, or other tax specialists.

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