Nebraska payroll tax and registration guide

  • Updated

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

  • State Employer Identification Number and state/local tax IDs
  • Tax rates - State tax offices set these rates based on the type, age, and size of your business
  • TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

Let Middesk handle your state tax registrations

Want help registering your business with state agencies? We've partnered with Middesk to make it simple for you to stay compliant in your state — and every state — when hiring employees.

  • Register with state agencies and get the tax IDs you need within minutes
  • Manage all your government accounts in one place using Middesk's intuitive platform
  • Stay compliant by managing agency mail and notices from your Middesk dashboard
  • Foreign Qualify with the Secretary of State to create payroll tax accounts 

Learn more about Middesk

 

See what information you need to provide OnPay, and what taxes and filings OnPay handles for Nebraska Employers.

  • Information OnPay needs from you

    Use this checklist to make sure you’ve covered everything required to set up your account as a Nebraska employer, so OnPay can accurately file and pay taxes on your behalf:

    All Nebraska employers What is this?
    Make sure your business is registered with the Nebraska Department of Revenue

    Allows your business to file and pay taxes in Nebraska
    More info >

    Make sure your business is registered with the Nebraska Department of Labor

    Allows your business to pay required unemployment insurance in Nebraska
    More info >

    Provide OnPay with your Nebraska Tax ID and deposit schedule

    The employer identification number issued by the Nebraska Department of Revenue
    More info >

    Provide OnPay with your Nebraska Employer Account Number

    A number unique to your account with the Nebraska Department of Labor
    More info >

    Provide OnPay with your Nebraska Unemployment Insurance (SUI) Tax Rate

    A tax rate you receive annually from the Nebraska Department of Labor
    More info >

  • Taxes and filings OnPay handles for Nebraska Employers

    Withholding Tax

    Form 501N

    Monthly Withholding Deposit

    - Monthly

     

    Form W-3N

    Reconciliation of Income Tax Withheld

    - Annual

    State W-2

    Wage and Tax Statement

    - Annual

    Form 941N

    Withholding Return

    - Quarterly, Annual

    Unemployment Insurance Tax

    UI 11T 

    Combined Tax Report

    - Quarterly

    UI 11W 

    Wage Report

    - Quarterly

    Other

    New Hire Report

    Nebraska Report of New Hires

    - As required


Where you can find the tax account numbers you need

If you are an existing employer who has previously run payroll in Nebraska, you likely already have the IDs and online accounts needed for OnPay to process your tax filings. 

If you are a new employer in Nebraska, you will need to register your business with the Nebraska Department of Revenue and Nebraska Department of Labor. This must be completed for OnPay to be able to file and pay your Nebraska taxes.

 

Withholding Tax Account Number

Existing Nebraska Employer: 

  • You can find your Withholding Tax Account Number on your Monthly Withholding Deposit (Form 501N) and any notices received from the Nebraska Department of Revenue
  • If you cannot locate this number, please call the agency at (800)-742-7474

New Nebraska Employer: Register with the Nebraska Department of Revenue 

  • Register online with the Nebraska Department of Revenue
  • You should receive your ID number within about a day of completing the online registration

 

Nebraska Employer Account Number and Tax Rate

Updated January 1, 2025

Existing Nebraska Employer: 

  • You can find your Nebraska Employer Account Number and Tax Rate, you can look this up online or find it on the Combined Tax Rate Notice mailed annually by the Nebraska Department of Labor
  • If you cannot find these numbers, please get in touch with the agency at 402-471-9898
  • Employer's rates generally range from 0% to 1.9% (5.4% for construction) with a wage base of $9.000

New Nebraska Employer: Register with the Nebraska Department of Labor

  • Register online with the Nebraska Department of Labor
  • You'll receive your account number and tax rate within 7 days of completing the online registration
  • New employers generally have a rate of 1.25% with a wage base of $9.000

 

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

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