UKG Inc., a leading provider of HR, payroll, and workforce management solutions announces entering into a definitive agreement to acquire Immedis. Read More
Country Payroll Guide USA – Nebraska
We deliver secure, compliant, accurate and touchless global payroll for USA - Nebraska.

Key Facts
- Capital
- Lincoln
- Date format
- mm/dd/yyyy
- Currency
- United States Dollar (USD)
- VAT
- the standard rate is 5.5%
Contributions
Employers
- Unemployment Insurance (State)
- Unemployment (State) - 0% to 5.4%
- Unemployment- New Employer (State)
- Unemployment- New Employer (State) - 1.25%
- FICA Social Security (Federal)
- FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
- FICA Medicare (Federal)
- FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
- FUTA Unemployment (Federal)
- FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
- Total Employment Cost
- Total Employment Cost - up to 19.75%
Employees
- FICA Social Security (Federal)
- FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
- FICA Medicare (Federal)
- FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
- FUTA Unemployment (Federal)
- FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
- Total Employee Cost
- Total Employee Cost - up to 14.55%
Minimum Wage
- Minimum Wage
- The minimum wage in Nebraska is 9 USD per hour.
Payroll
- Payroll Cycle
- Monthly, Bi-Monthly
- 13th Salary
There are no statutory laws on 13th salary.
Income Tax
- Employee Income Tax (1) Single Filer (Federal)
- $0 - $9,875 = 10%
- Employee Income Tax (2) Single Filer (Federal)
- $9,876 - $40,125 = 12%
- Employee Income Tax (3) Single Filer (Federal)
- $40,126 - $85,525 = 22%
- Employee Income Tax (4)Single Filer (Federal)
- $85,526 - $163,300 = 24%
- Employee Income Tax (5) Single Filer (Federal)
- $163,301 - $207,350 = 32%
- Employee Income Tax (6) Single Filer (Federal)
- $207,350 - $518,400 = 35%
- Employee Income Tax (7) Single Filer (Federal)
- Over $518,400 = 37%
Employee Income Tax (State)
- Employee Income Tax (State) (1)
- $0 - $3,340 = 2.46%
- Employee Income Tax (State) (2)
- $3,340 - $19,990 = 3.51%
- Employee Income Tax (State) (3)
- $19,900 - $32,210 = 5.01%
- Employee Income Tax (State) (4)
- Over $32,210 = 6.84%
Working Hours
- General Working Hours
40 hours per week, eight hours per day.
- Overtime
Overtime must be paid at a minimum of 150% of the employee’s regular wage.
Leave
- Paid Time Off
There is no state law requiring employers to provide paid time off.
- Public Holidays
12 public holidays.
- Sick Days
There are no statutory laws on sick leave in Nebraska, however, an employer may be obligated to follow the Family and Medical Leave Act (FMLA) which provides certain employees with up to 12 weeks of unpaid, job-protected leave per year or certain family and medical reasons (maternity leave, serious illnesses or if the employee needs to care for a spouse or child). Employers are required to maintain the employees’ health benefits during their leave and keep their job open.
- Maternity Leave
Maternity leave falls under FMLA.
- Paternity Leave
Paternity leave falls under FMLA.
- Parental Leave
Parental leave falls under FMLA.
- Other Leave
Voting leave – two hours’ paid leave.
Jury duty leave – paid leave for time serving on jury duty.
Termination
- Termination Process
In Nebraska, both the employer and employee can terminate the employment contract at any time, once no discrimination has taken place in the process. If an employee requests, the employer must provide reason for termination in writing within 15 days of the termination.
- Notice Period
There are no provisions in the law outlining notice, however, dismissal in Nebraska follows the federal Worker Adjustment and Retraining Notification Act (WARN) which outlines 60 days’ notice for mass layoffs.
- Severance Pay
There is no requirement for severance pay, it is a matter of agreement between an employer and an employee.
- Probation Period
There are no provisions in the law regarding probation periods.
Visa
- Employment Visa
In general, work visas are based on a specific offer of employment. In most cases, a petition must be filed and approved by the United States Citizenship and Immigration Services (USCIS) before applying for the visa at a U.S. Embassy.