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Before furnishing pay stubs to employees and contractors in Nebraska, it's crucial to be well-versed in the state's regulations and laws governing payroll.

This guide outlines key information regarding employer responsibilities and compliance measures for payroll operations in Nebraska.


Pay stub regulations in Nebraska

1. Are pay stubs required by law in Nebraska?

Employers in Nebraska must provide their employees with pay stubs every payday.

2. How often do you need a pay stub in Nebraska?

You will need to pay your employees regularly on a schedule. As pay stubs are mandatory in Nebraska, you will need to provide pay stubs every time you pay your employees.

3. What information can be included on a pay stub in Nebraska?

The following information can be included in employee pay stubs:

  • Identity of the employer and employee,
  • Hours for which the employee was paid,
  • Wages earned by the non-exempt employee, and
  • Deductions made for the employee.

4. Does Nebraska have a state income tax?

Yes, state income taxes are applicable to employees in the state of Nebraska.

5. Are there any other taxes applicable to Nebraska?

No. There are no local taxes in addition to federal and state income taxes applicable to employees in the state of Nebraska.

Information needed to generate pay stubs

To provide employees with accurate pay stubs, the information below is required.

  • Employee's exemption status from state withholding
  • Filing status, total allowances, additional state withholding amount, and nonresident percentage.

Nebraska wage and hour laws

In Nebraska, employers are required to comply with wage and hour regulations, ensuring that non-exempt employees receive minimum wage, appropriate compensation for overtime work, adequate meal and rest breaks, and accrued paid time-off benefits.

These regulations cover a wide range of employment law aspects.

  • Minimum wage
  • Overtime pay
  • Meal breaks
  • Rest breaks
  • Paid time off and leave

New York Minimum wage

Employers with four or more employees in Nebraska are required to adhere to the state's minimum wage law. This legislation stipulates that workers must receive a minimum hourly wage of $12.00, as mandated in 2024, ensuring alignment with statutory requirements.

Nebraska Overtime pay

In Nebraska, as in numerous other states, overtime regulations align with the federal Fair Labor Standards Act (FLSA). According to Nebraska law, employers must compensate employees at a rate of one and a half times their regular rate for any hours worked beyond 40 in a workweek.

Nebraska Meal break and rest break

There are no state or federal regulations that mandate employers to offer coffee breaks or rest periods to employees. However, in Nebraska, specific industries such as workshops, manufacturing plants, and assembly lines are obligated to provide a 30-minute unpaid lunch break for every 8-hour shift, as outlined in the state's lunch period law.

Paid time off and leave

Employers in New York are required to provide employees with both compulsory and optional leave benefits.

Required LeaveNon-Required leave
paidUnpaidPaid or Unpaid
Voting leave - 2 hours of paid leaveEmployers might need to grant employees unpaid leave under the Family and Medical Leave Act (FMLA) or other federal statutes.Vacation leave
Jury duty leaveFamily Military leave -Employers with 15 to 50 employees must offer up to 15 days of leave, while those with over 50 employees must provide up to 30 days.Bereavement leave
Military leave-Members of the reserves or National GuardHoliday leave
Sick leave

Nebraska State payroll taxes 2024

In Nebraska, payroll taxes are classified as:

  • Nebraska Personal Income Tax(PIT)
  • Nebraska State Unemployment Insurance (UI)

Nebraska Personal Income Tax(PIT)

In Nebraska, state personal income tax rates vary depending on an individual's filing status and income level, which may include Single, Married Filing Separately, Married Filing Jointly, and Head of Household.

For Taxable Year 2024, the new Nebraska individual income tax rates are organized into the following brackets: 2.46%, 3.51%, 5.01%, and 5.84%.

Nebraska Personal Income Tax(PIT)

Nebraska's State Unemployment Tax Act (SUTA) was established to assist individuals dealing with unemployment by offering unemployment benefits. This legislation facilitates the state in gathering the necessary funds to provide unemployment insurance benefits to qualified individuals who are without work.

In the calendar year 2024, Nebraska's Unemployment Insurance (UI) average combined tax rate (category 12) will be 0.48% applied to the initial $9,000 in wages. Category 20 employers will have a taxable wage base set at the first $24,000 in wages. Category 1 retains a tax rate of 0.00%, while category 20 maintains a rate of 5.40%.

Nebraska payroll tax filing

Report of New hire Employees and Independent Contractors

Employers and labor organizations operating in Nebraska are mandated to report all employees, encompassing new hires, re-hires, temporary workers, and independent contractors. It is required that employers submit new hire reports within 20 days following the hiring or re-hiring of an employee. For those submitting reports magnetically or electronically, they should be transmitted in two monthly transmissions, with each being spaced not less than 12 days apart and not more than 16 days apart.

How to report employees' and independent contractors' new hire in Nebraska?

You have multiple options for submitting new hire information, offering flexibility in your reporting methods.

Employees and independent contractors New Hire ReportAddress Information:
P.O. Box 483
Norwell, MA 02061
Public Phone:888-256-0293
Fax 1: 866-808-2007

Nebraska Personal income tax filing(Form 1040N)

Nebraska Individual Income Tax Return form 1040N must be filed by the 15th day of the 4th month following the end of the tax year, usually April 15th for calendar-year filers. Should this deadline land on a Saturday, Sunday, or legal holiday, the return must be filed by the first business day after the 15th day of the fourth month.

Nebraska Employer quarterly wage report(UI-11W)

Nebraska Unemployment Law mandates that most employers are accountable for unemployment taxes and are required to report employee wages quarterly. Each quarter, they must submit a detailed Quarterly Wage Report using the form UI-11W, along with the Combined Tax Report form UI-11T, to meet specified filing deadlines and maintain compliance.

Reporting PeriodDue Date
Quarter 1April 30
Quarter 2July 31
Quarter 3October 31
Quarter 4January 31

Employers or their representatives will face penalties if they neglect to file the required quarterly combined tax report and wage report by the tenth day of the second month following the quarter. The penalty imposed will amount to 0.1% of the total gross wages paid during the quarter, with a minimum penalty of $25 and a maximum of $200.

Have all the information handy?

With SecurePayStubs, you can calculate accurate federal and Nebraska state taxes for your employees and generate pay stubs securely.

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Processing payroll manually is complex

As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.

SecurePayStubs, an efficient paystub generator, swiftly creates accurate pay stubs for both employees, encompassing federal and Nebraska state tax details, and independent contractors. With this tool, you can generate professional pay stubs in under 2 minutes. Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.

Spend less time generating pay stubs and more on your business growth.

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This article has been updated from its original publication date of April 6, 2024.