Nebraska payroll tax and registration guide

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