What are the Nebraska payroll tax registration requirements?

 If you plan to run payroll in Nebraska or hire employees who live or work in the state, you must register as an employer with the state. This registration allows you to correctly withhold, file, and pay state payroll taxes. Below is a detailed overview of Nebraska payroll tax requirements to guide you through the process.

Nebraska Registration for Income and Unemployment Taxes

The State of Nebraska requires you to register with the following tax agencies to make Nebraska state tax payments and filings:

• Nebraska Department of Revenue(DOR): Register and get your Nebraska Tax ID Number to file and pay SIT taxes. 

• Nebraska Department of Employment Services(DES): Register and get your UI Employer Account Number to file and pay SUI taxes. 

 

Register for the Nebraska Department of Revenue(DOR)

You must register with the Nebraska Department of Revenue(DOR) and DOL to report the state withholdings. Here are some common methods to register. 

• Register via Online

  • Visit the Nebraska Department of Revenue website.

  • Select “Register for Withholding Tax” and complete the registration form. 

 

• Register by mail
  Download and complete the form and register by mail. Choose the option below to mail your return

• Mail to: 

Nebraska Department of Revenue, 
PO Box 98903, Lincoln,
NE 68509-8903.

• Fax:

402) 471-5927

• Number Issued:
  After completing the registration, you will receive a Nebraska Tax ID Number. This number is used to file state withholding forms like Form 941N, Form W-3N, and Form NE W-2. 

 

Register for the Nebraska Department of Employment Services(DES)

 

• Register Online: 

  • Sign in to NEworks Website

  • Follow the guide and set up your NEworks tax account and learn more.

  • In the “Employers” section, click Unemployment Insurance 

  • Click Unemployment Tax Application. 

  • Choose a Direct representative of your Organization and click Next.

  • Choose Unemployment Tax and Benefit Services and continue registration.

 

Number Issued:

After successful registration, you’ll receive a 10-digit UI employer account number from the Department of Employment Services(DES) and file Form 941N, Form W-3N, and Form NE W-2.

 

State Withholding Certificate (Form W-4N)

Form W-4N (Nebraska Employee’s Withholding Allowance Certificate):
Employees must complete Form W-4N for state income tax withholding. Employers use this to determine the correct Nebraska SIT withholding from employee wages.

Exemptions:

• Employees who had no Nebraska tax liability in the previous year

• Employees who expect no Nebraska tax liability in the current year

Nebraska Payroll Tax Rates for 2025

Minimum Wage Base for Nebraska

Minimum wage Base is the lowest pay that an employer is legally allowed to give an employee, as set by law.  

 

 

Nebraska State Unemployment Insurance (SUI)
SUI taxes are state-level payroll taxes that employers pay to fund unemployment benefits for eligible workers who lose their jobs through no fault of their own. Here are the SUI tax rates for Nebraska:

 

 

Nebraska Payroll Tax Deposits

 

To pay your Withholding and unemployment taxes, you must follow the given methods:

Withholding tax deposits 

 

• Pay via Online: To pay online, visit NebFile for Business

• Pay via credit card: Visit the Nebraska Department of Revenue Official Payments website.

• Pay via EFT: Visit the EFT Debit Procedures

• Pay via ACH credit: Visit ACH Credit Procedures

• Pay via Mail: Download and complete Form 941N and pay checks to the Nebraska Department of Revenue.

Mail the check to:

Nebraska Department of Revenue
PO Box 98915
Lincoln, NE 68509-8915.

 

Unemployment tax deposits

• Pay via Online: To pay your unemployment tax payment, sign in to the NEworks and go to Online Payment Information.

• Pay via Mail: Complete the combined Tax Report and Wage Report and include the payment voucher.

• Mail the check to:

State of Nebraska Department of Labor Unemployment Insurance
PO Box 94600
Lincoln, NE 68509-4600.

 

Nebraska Payroll Tax Filings

Here are the tax forms to be filed with the Department of Revenue (DOR) and the Department of Labor(DOL).

Nebraska Department of Revenue (DOR)

• Form 941N, Income Tax Withholding Return:  Form 941N is used by Nebraska employers to report and remit the state income tax withheld from employee wages. It ensures that income taxes withheld throughout the reporting period are properly credited to employees’ tax accounts.

• Employers must file Form 941N on a monthly or quarterly basis, depending on their assigned filing frequency.

How to file?

• File by online: To file online, visit the NebFile for Business portal

• File by mail: You must download Form 941N and mail the return with tax payment to:

Nebraska Department of Revenue
PO Box 98915
Lincoln, NE 68509-8915

 

Deadline: Quarterly withholding tax returns are due by the last day of the month following the end of the calendar quarter

• Q1 (Jan–Mar): April 30

• Q2 (Apr–Jun): July 31

• Q3 (Jul–Sep): October 31

• Q4 (Oct–Dec): January 31

 

• Form W-3N, Nebraska Annual Withholding Reconciliation: Form W-3N is used by Nebraska employers to reconcile the total state income tax withheld from employees during the year with the amounts reported on Form 941N (Income Tax Withholding Return). It must accompany copies of all Forms W-2 issued to employees.

How to file?

• File by online: To file online, visit the NebFile for Business portal

• File by mail: You must download Form W-3N and mail the return with any tax payment to the address mentioned on the form.

Deadline: The deadline for filing the annual Form W-3N is January 31.

 

• Form NE W-2, Wage and Tax Statement:  Form NE W-2 reports wages paid to employees and the Nebraska state income tax withheld during the year. Employers must provide copies to employees, the Nebraska Department of Revenue (NDOR), and the Social Security Administration (SSA). This form ensures proper crediting of income and withholding for both employees and the state.

How to file?

• File by online: To file online, visit the NebFile for Business portal

• File by mail: File copies of W-2s with Form W-3N and mail to 

Nebraska Department of Revenue
PO Box 98915
Lincoln, Nebraska 68509-8915

 

Deadline: The deadline for filing the annual Form NE W-2 is January 31

 

Nebraska Department of Labor(DOL)

• Form UI11T/UI11W, Quarterly Combined Tax Report and Wage Report:  Form UI11T/UI11W is used by Nebraska employers to report employee wages and pay State Unemployment Insurance (SUI) taxes each quarter. 

How to file?

• File by online: To file your unemployment taxes, visit the NEworks Website.

• File by mail: Download the Combined Tax Report and Wage Report, include the payment due check, and mail the form to the address provided.

 

Deadline: Unemployment taxes are due by the last day of the month following the end of the calendar quarter.

• Q1 (Jan–Mar): April 30

• Q2 (Apr–Jun): July 31

• Q3 (Jul–Sep): October 31

• Q4 (Oct–Dec): January 31 

 

New Hire Report 

All Nebraska employers are required to report newly hired and rehired employees to the Nebraska New Hire Reporting Center. Reports must be submitted within 20 days of the employee’s hire or rehire date.

How to File a New Hire Report?

You can file your Nebraska New Hire Report in three main ways:

1. Online (Preferred)

File through the Nebraska New Hire Reporting Center website

2. Mail or Fax: Employers may fax or mail the completed New Hire Reporting Form to the address or fax number provided on the site.