How do I register as a household employer in Nebraska?

Start with a federal EIN, then register with Nebraska for each account that applies to you. Apply for a federal EIN at IRS.gov. It is free and takes about 15 minutes. Register with Nebraska's unemployment insurance agency once you cross $1,000 in any calendar quarter. Most states want this within 20 days of becoming a covered employer. If you will withhold Nebraska income tax at your nanny's request, register separately with the state revenue department for a withholding account.

What payroll taxes does Nebraska charge for a household employee?

Federal FICA and FUTA, Nebraska SUTA, and anything else below that applies to you. Federal FICA: 7.65% employer share, matched by your nanny. Federal FUTA: 6.0% on the first $7,000, an effective 0.6% after the state SUTA credit. Nebraska SUTA: 0% - 5.4% on a state-specific wage base, with a separate rate for new employers. State income tax withholding is optional unless your nanny elects it on the state W-4.

What are Nebraska's minimum wage and overtime rules for nannies?

At least $7.25 an hour for a nanny in Nebraska. Nebraska's own minimum wage of $15.00/hour only covers households with 4 or more employees, so the federal floor governs for a smaller household. Some cities and counties may set a higher floor, so check your locality before you set a rate. Overtime is 1.5x pay for hours over 40 in a week, under the FLSA. Live-in nannies are exempt from FLSA overtime, but not from minimum wage. Source: Neb. Rev. Stat. § 48-1202.

Can I require my nanny to use direct deposit in Nebraska?

Yes. Nebraska allows direct deposit for household employees. Federal Regulation E still applies: your nanny must be free to choose their own bank, or you offer another payment method. Get a written, signed authorization before the first deposit, even though Nebraska does not strictly require one.

What records do I need to keep for a Nebraska household employee?

Keep them for at least 4 years after the return reporting the tax was due, or the tax was paid, whichever is later. Timesheets, pay stubs, W-2 copies, payment confirmations and SUTA filings. Nebraska follows the federal baseline, so 4 years covers both. Most household-employer audits open with the IRS or a state agency asking for exactly these records, so keep them with your tax filings. Source: IRS Publication 926.

All State Guides

Nebraska Nanny Tax Guide

Nebraska has a progressive income tax with four brackets. The state has no disability or paid leave requirements for household employers.

Nebraska household employer quick facts

Applies in Nebraska

State income tax withholding
State unemployment

Not in Nebraska

Disability insurance
Paid family leave

Minimum Wage

$7.25/hour

That is the federal floor, because the state's own rate only covers households with 4 or more employees.

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SUTA Rate Range

0% - 5.4%

New employers: 1.25% on the first $9,000 (2026). Nebraska Department of Labor

Key things to know

Progressive state income tax (2.46% - 4.55%)
Nebraska's $15.00/hour minimum covers households with 4 or more employees. Otherwise the federal $7.25/hour floor applies.
No disability or paid leave requirements
Standard deduction of $8,600 (single)

Nebraska Employer Requirements

State Income Tax

Nebraska uses progressive tax brackets: 2.46% to $4,030, 3.51% to $24,120, and 4.55% above. Standard deduction is $8,600 (single).

State Unemployment Insurance

Employers pay SUI tax on the first $9,000 of wages. New employer rate is 1.25%, with rates ranging from 0.0% to 5.4% based on experience.

Workers' Compensation

Nebraska doesn't require workers' compensation for household employers, since domestic workers are excluded from the state's coverage mandate. It's still worth considering: it protects your employee if they're injured at work, and protects you from potential liability.

Nebraska household employer questions

What will it cost?

Wondering what you'll actually owe as a Nebraska employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of June 2026Sources: Nebraska tax agency, IRS Publication 926

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Nebraska Nanny Tax Guide

Nebraska household employer quick facts

Nebraska Employer Requirements

State Income Tax

State Unemployment Insurance

Workers' Compensation

Nebraska household employer questions

What will it cost?

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