Valor Payroll Solutions

Nebraska Payroll Information

Payroll made easy for small businesses.

Paying Employees in Nebraska

Nebraska 2025 Minimum Wage:

$13.50 per hour
$2.13 per hour for tipped employees

Nebraska Overtime Rules:

1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

Nebraska Paystub Requirements:

No pay stub requirement

How often do you have to pay employees in Nebraska?

Employees must be paid on regular days designated by the employer.

When is an employee’s final check due in Nebraska?

Voluntary resignation – wages are due on the next scheduled payday or within two weeks, whichever comes first.
Involuntary termination – wages are due on the next scheduled payday or within two weeks, whichever comes first.

Nebraska Payroll Taxes

Nebraska Withholding Tax

Nebraska Withholding Tax Registration

Employers can register online on the Nebraska Department of Revenue website

Wages Subject to Nebraska Withholding

All wages earned within the state of Nebraska are subject to Nebraska withholding tax
All wages earned by Nebraska residents are subject to Nebraska withholding tax

Nebraska Employee’s Withholding Exemption Certificate

Form W-4NA

Reciprocity

None

Nebraska Withholding Tax Due Dates

Due monthly on 15th of the following month if more than $500 withheld in the first or second month of the quarter, otherwise due quarterly on the last day of the month following quarter-end

Arizona Unemployment Tax

Nebraska Unemployment Tax Registration

Employers can use the Nebraska UIConnect website to register online

Nebraska Unemployment Tax Employer Liabilities

New employer rate: 1.25% (non-construction)
2025 Wage Base: $9,000
2025 Wage Base for Category 20 employers: $24,000

Nebraska Unemployment Tax Due Dates

Return and payment are due quarterly on the last day of the month following the end of the reporting period

Nebraska New Hire Reporting

Employers are required to report new hires and rehires within 20 days
Employers can report new hires online using the Nebraska State Directory of New Hires website
Nebraska State Directory of New Hires
P.O. Box 144013
Austin, TX 78714-4013
www.NE-NewHire.com
Phone: (888) 256-0293
Fax: (866) 808-2007

Nebraska Child Support

Employers can utilize the Nebraska Child Support Payment Center to remit payments online
NCSPC
PO Box 82890
Lincoln, NE 68501-2890
Phone: (877) 631-9973, option 3
Fax: (402) 471-1193

Additional Nebraska Business Resources

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Christina was extremely helpfully and very patient. Christina delivered good work on this project. I enjoyed working with her, Her communication was top-notch, she met all deadlines, and her skills were reasonably strong. She helped me find additional information. I enjoyed working with Christina and will definitely be working with her in the future. Thank you Christina.

Christina was very knowledgeable in all the HR and hiring rules. She really helped me set up the hiring system for my startup. She called CA FTB to confirm the details and went over and above to do her job perfectly. It was awesome working with her and I am glad I hired her.

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