Nebraska payroll tax and registration guide

Updated August 30, 2023

This article will cover:

• What information OnPay needs from you
• What state and local taxes and filings OnPay handles for Nebraska employers
• Where you can find the tax account numbers needed
• Paying employees in other states?

Why is this important?

The following information requests and registration instructions are required before you can use a payroll provider to run payroll. This is in compliance with state payroll tax regulations. Without this information, OnPay is unable to file or deposit any tax payments for your company, and will not be responsible for any resulting penalties or interest. Note: If this isn't the only state where you have employees, there will be a separate guide like this one for each state where you hire and pay workers. 

Let Middesk handle your state tax registrations (and more)

If you'd like help, our partner Middesk makes hiring employees and staying compliant with every state agency simple and easy.

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

Learn more about Middesk→

What information OnPay needs from you

What state and local taxes and filings OnPay handles for Nebraska employers

Where you can find the tax account numbers needed

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

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 5.4% 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.