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NE

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.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$13.50/hour

SUTA Rate Range

0.0% - 5.4%

Key Things to Know

  • Progressive state income tax (2.46% - 5.84%)
  • State minimum wage is $13.50/hour
  • No disability or paid leave requirements
  • Standard deduction of $8,200 (single)

Nebraska Employer Requirements

State Income Tax

Nebraska uses progressive tax brackets: 2.46% to $3,700, 3.51% to $22,170, 5.01% to $35,730, and 5.84% above. Standard deduction is $8,200 (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 generally exempts household employers from workers' compensation requirements, but coverage is recommended.

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 February 2026Sources: Nebraska tax agency, IRS Publication 926

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