How do I register as a household employer in Nebraska?

First, apply for a federal EIN at IRS.gov — free, takes about 15 minutes. Then register with Nebraska's unemployment insurance agency once you cross $1,000 in any calendar quarter — most states require registration within 20 days of becoming a covered employer. If you'll withhold Nebraska state income tax at your employee's request, register separately with the state department of revenue for a withholding account.

What payroll taxes does Nebraska charge for a household employee?

Federal: 7.65% FICA (employer share, matched by your employee), plus FUTA at 6.0% on the first $7,000 (effective 0.6% after the state SUTA credit). Nebraska SUTA: 0.0% - 5.4% on a state-specific wage base — new employers typically land near the middle of that range. 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?

Nebraska's minimum wage is $15.00/hour, above the federal $7.25 floor. Household employees must be paid at least this rate. FLSA overtime (1.5x for hours over 40 in a week) applies to most household employees. Live-in nannies are FLSA-exempt from overtime but not from minimum wage.

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

Nebraska allows direct deposit for household employees, subject to federal Regulation E (your nanny must be free to choose their own bank, or you must offer an alternative payment method). Best practice is to get a written, signed authorization from your nanny before initiating the first deposit, even where Nebraska doesn't strictly require it.

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

IRS Publication 926 requires household employers to keep employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. Records include timesheets, paystubs, W-2 copies, ACH/payment confirmations, and SUTA filings. Nebraska follows the federal 4-year baseline for state purposes. Keep payroll records together with your tax filings in one organized place — most household employer audits start with the IRS or state agency asking for these records.

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

State Income Tax

State Unemployment

Disability Insurance

Paid Family Leave

Minimum Wage

$15.00/hour

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SUTA Rate Range

0.0% - 5.4%

New employers: 1.5% on the first $9,000 (2026). Nebraska Department of Labor

Key things to know

Progressive state income tax (2.46% - 4.55%)
State minimum wage is $13.50/hour
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 1.5%, with rates ranging from 0.0% to 5.4% based on experience.

Workers' Compensation

Nebraska doesn't require workers' compensation for household employers—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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NannyKeeper handles Nebraska taxes automatically