Employer payroll taxes in Nebraska for 2026
On top of each paycheck, a Nebraska employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $4,744.50 a year, so the employee costs $64,744.50.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Nebraska unemployment (SUTA) | 1.25% for new employers | First $9,000 |
Nebraska unemployment tax (SUTA)
Nebraska employers pay state unemployment tax on the first $9,000 of each employee's wages in 2026. A new employer starts at 1.25%, and experienced employers pay from 0% to 5.4% depending on their layoff history.
New employers pay 1.25%. New construction employers pay 5.4%.
What an employee costs in Nebraska
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,449.50 | $32,450 | 8.2% | $25,585 |
| $40,000 | $3,214.50 | $43,215 | 8% | $33,194 |
| $50,000 | $3,979.50 | $53,980 | 8% | $40,788 |
| $60,000 | $4,744.50 | $64,745 | 7.9% | $48,375 |
| $75,000 | $5,892.00 | $80,892 | 7.9% | $58,905 |
| $100,000 | $7,804.50 | $107,805 | 7.8% | $75,349 |
| $125,000 | $9,717.00 | $134,717 | 7.8% | $91,723 |
| $150,000 | $11,629.50 | $161,630 | 7.8% | $107,660 |
Withholding from Nebraska paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and Nebraska income tax. Employees checking their own pay can use the Nebraska paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Nebraska employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border Nebraska, Wyoming has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Nebraska | $112.50 | $4,744.50 | $64,745 |
| Colorado payroll calculator | $1,197.30 | $5,829.30 | $65,829 |
| Iowa payroll calculator | $204.00 | $4,836.00 | $64,836 |
| Kansas payroll calculator | $264.25 | $4,896.25 | $64,896 |
| Missouri payroll calculator | $213.84 | $4,845.84 | $64,846 |
| South Dakota payroll calculator | $262.50 | $4,894.50 | $64,895 |
| Wyoming payroll calculator | $0.00 | $4,632.00 | $64,632 |
Sources
Nebraska unemployment and program rates come from the state's own 2026 figures: dol.nebraska.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.