Nebraska Payroll Tax and Registration Guide

To stay compliant with Nebraska’s payroll tax requirements, you’ll need to gather and submit the following details before running payroll with Beyond:

  • Nebraska Employer Identification Number and any applicable state or local tax IDs
  • Applicable tax rates – Determined by state agencies based on factors such as your company’s size, industry, and age
  • Third-party access (TPA) authorization and Power of Attorney – Required by most state agencies before Beyond can file wage reports or make tax deposits on your behalf

 

This information must be kept accurate and up to date in your Beyond account. Beyond cannot be held liable for penalties or interest resulting from missing or incorrect tax data provided by your company.

Simplify State Tax Registrations with Middesk

Need help getting set up with state agencies? Beyond partners with Middesk to make it easier to manage your business's state registrations and stay compliant, no matter where your employees are located.

With Middesk, you can:
• Register for required tax IDs and agency accounts quickly and securely
• Manage all your state accounts through a single, user-friendly platform
• Track compliance and government correspondence directly from your dashboard
• Complete “foreign qualification” steps with the Secretary of State for multi-state compliance

Understand what you need to provide and what tax-related tasks Beyond takes care of for Nebraska employers

What Beyond Needs from You

All Nebraska Employers

Task

Purpose

Register with the Nebraska Department of Revenue

Enables your business to report and remit state taxes

Register with the Nebraska Department of Labor

Required to pay state unemployment insurance (SUI)

Provide your Nebraska Tax ID and deposit schedule

Issued by the Department of Revenue for payroll tax remittance

Provide your Nebraska Employer Account Number

Unique identifier from the Department of Labor

Provide your Nebraska Unemployment Insurance (SUI) tax rate

Issued annually by the Department of Labor

What Beyond handles for Nebraska employers

Withholding Tax

  • Form 501N

    Monthly Withholding Deposit
    • Filed each month

  • Form W-3N

    Annual Reconciliation of Income Tax Withheld
    • Submitted once per year

  • State W-2

    Wage and Tax Statement
    • Annual filing requirement

  • Form 941N

    Withholding Tax Return
    • Filed quarterly or annually

Unemployment Insurance Tax

  • UI 11T

    Combined Quarterly Tax Report
    • Due every quarter

  • UI 11W

    Quarterly Wage Report
    • Filed quarterly

Additional Reports

  • New Hire Report

    Nebraska New Hire Reporting
    • Submitted as required

Finding your Nebraska tax account numbers

If you’re already running payroll in Nebraska:
You likely have your tax IDs and access to your state agency accounts. These numbers are needed for Beyond to file on your behalf.

 

If you’re a new Nebraska employer:
You’ll need to register your business with both the Nebraska Department of Revenue and the Nebraska Department of Labor before Beyond can begin submitting taxes for your company.

Withholding Tax Account Number

  • Existing Employers:
    You can find this number on your Monthly Withholding Deposit Form (501N) or on letters from the Nebraska Department of Revenue.
    Can’t locate it? Call (800) 742-7474 for help.

 

  • New Employers:
    You can register online with the Nebraska Department of Revenue.
    Most businesses receive their account number within 24 hours of registering.

Nebraska Employer Account Number and Unemployment Tax Rate

Effective January 1, 2025

  • Existing Employers:
    Your account number and SUI rate are listed in your Combined Tax Rate Notice, mailed annually by the Nebraska Department of Labor.
    Rates typically range from 0% to 1.9%, or up to 5.4% for construction employers. The wage base is $9,000.
    For assistance, call (402) 471-9898.

 

  • New Employers:
    Register online with the Nebraska Department of Labor.
    You’ll receive your Employer Account Number and tax rate within 7 business days.
    The standard rate for new employers is 1.25%, with a $9,000 wage base.

Have employees working in other states?

If your business operates across state lines or has remote team members based in different states, it’s essential to make sure the proper state paperwork is completed for each location. Beyond takes care of filing the necessary forms in every state where your employees are on payroll, helping you stay compliant no matter where your team works.