Nebraska Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Nebraska must register with the NE Department of Revenue for an Identification Number and the NE Department of Labor for an Unemployment Insurance (UI) Account Number.


Nebraska Department of Revenue: 21-999999999 (11 digits)

  • Apply online or complete Nebraska Tax Application, Form 20 and submit the form by mail to the address supplied, or by fax to 402-471-5927, to receive the number within 15 days.
  • Find an existing ID Number: 
  • on Form 510N, Employer's Monthly Withholding Deposit coupon 
  • by contacting the DOR

Nebraska Department of Labor: 9999999999 (10 digits)

  • Apply online at the DOL's UIConnect portal to receive the Account Number in 7 business days.
  • Find an existing Account Number:
  • on Form UI 11t, Combined tax Report
  • by contacting the DOL

Required Payroll Documentation:

Withholding 

  • 941N (Nebraska Income Tax Withholding Return): This return is a good source of information to balance state tax withheld amounts from previous quarters. 

Unemployment

  • UI11T and UI 11W These returns are is good sources of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Third Party Access /POA Needed:

No 

Local Income Taxes Imposed:  

No

State Resources

Dept of Labor for unemployment taxes.

Dept. of Revenue for withholding taxes.

Nebraska State Income Tax

Wage Withholding Tables
Supplemental Wage / Bonus Rate No provision


Nebraska Unemployment Insurance

Maximum 2020 Taxable Earnings Category 1-19 $9000
Maximum 2020 Taxable Earnings Category 20 $24,000
Employee 2020 Deduction None
Employer 2020 Tax Rates 0 .0-5. 4%
Standard 2020 New Employer Rate  1 .25%
Voluntary Contribution Permitted Yes


Nebraska Minimum Wage

Minimum Wage $ 9 .00
Minimum Cash Wage(Tipped Employee) $2 .13
Maximum Tip Credit $ 6 .87

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