USA State Taxes

NEBRASKA (NE)

 

STATE INCOME TAX (SIT)

Description Amount Effective Date Website Deposit Method / Frequency / Threshold Forms
Wage Withholding Tables  

Department of Revenue - Tax Tables

 

 

 

Monthly - $500 or more during the first or second month of a quarter - EFT

 

 

Nebraska e-Pay

 

NebFile Business Electronic Filing System

Forms

Monthly Withholding Deposit - 501N

(cannot be e-filed)

Withholding Return - 941N

Due quarterly

Withholding payments > $5,000 are required to e-pay.

Reconciliation - W-3N

Use Federal W-4

 

Supplemental Wage / Bonus Rate 5.0% Unchanged from 2023

 

Notes: Even if you temporarily have no payments or income tax withholding to report, Form 941N must still be filed for each reporting period.

No reciprocal agreement between states.

 

STATE UNEMPLOYMENT INSURANCE (SUI)

Description Amount Effective Date Website Deposit Method / Frequency / Threshold Forms
Maximum Taxable Earnings- Category 1-19 $9,000 Unchanged from 2023

Department of Labor

 

Quarterly - EFT

 

Register for Electronic Reporting and Payment at Neworks

UI Forms

Combined Tax Report - UI-11T

Wage Report - UI-11W

Maximum Taxable Earnings- Category 20

24.000

Unchanged from 2023

Employee Deduction None  
Employer Tax Rate 0.0 – 5.4% Unchanged from 2023
New Employment Rate - Standard 1.25% Unchanged from 2023
Voluntary Contribution Permitted Yes  

 

 

NEW HIRE REPORTING

Website Frequency / Method Forms
New Hires

Same as federal requirements.

Register

Electronic Reporting

 

 

 

WEBSITES

 

 

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

 

Last updated Jan 2024