Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $15.00/hr | $15/hr (2026) |
| Pay Frequency | Regular designated paydays (30 days notice for changes) | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 4 years |
State Income Tax
Withholding Form: W-4N
Unemployment Insurance
Registration: Register online
New Hire Reporting
Required Forms
Form W-4N
Nebraska state income tax withholding form
Purpose: Employee completes for state tax withholding
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in Nebraska?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. Nebraska state unemployment kicks in once you exceed the state's wage threshold — typically the first $9,000 of wages.
- What is the Nebraska SUI rate for a new household employer?
- New household employers in Nebraska start at 1.25%, applied to the first $9,000 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- How much state income tax do I withhold for a Nebraska nanny?
- Nebraska uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.
- What forms do I need to file for a household employee in Nebraska?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In Nebraska: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the Nebraska state portals.