Nebraska employer tax information
About Nebraska employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Nebraska, you must be registered with the Nebraska Department of Revenue and the Nebraska Department of Labor so we can pay and file your state taxes.
For Nebraska Department of Revenue, you need your:
Nebraska Identification Number (11 digits)
For Nebraska Department of Labor, you need your:
Nebraska Employer Account Number (10 digits)
Nebraska UI Combined Tax Rate
Nebraska payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Nebraska Department of Revenue
Withholding Tax Payment: processes after every pay run
Income Tax Withholding Return (Form 941N): processes quarterly
Wage and Tax Statement (W-2): processes annually
Reconciliation of Income Tax Withheld (W-3N): processes annually
Quarterly Combined Tax (UI11T) and Wage (UI11W) Report: processes quarterly
Nebraska State Directory of New Hires
New Hire Report: processes as needed
Make Nebraska payroll tax payments
To make Nebraska withholding tax payments, you must be registered with the Nebraska Department of Revenue. You can register online by visiting the NE DOR website.
- To pay online, sign in to the NebFile for Business.
- To pay by credit card, visit the Nebraska Department of Revenue Official Payments website.
- To pay by EFT debit, view the EFT Debit Procedures.
- To pay by ACH credit, view the ACH Credit Procedures.
- To pay by tele-pay, view the Nebraska Tele-pay User Guide.
- To pay by mail, complete Form 941N and make check payable to Nebraska Department of Revenue, and mail to:
Nebraska Department of Revenue
PO Box 98915
Lincoln, NE 68509-8915.
For assistance, call Nebraska Department of Revenue at 800-742-7474.
To make Nebraska unemployment tax payments, you must be registered online with the Nebraska Department of Labor or mail completed UI Form 1 to:
State of Nebraska Department of Labor Unemployment Insurance Tax
PO Box 94600
Lincoln, NE 68509-4600
To pay online, sign in to UIConnect. Go to Online Payment Information for instructions.
To pay by mail, complete the Combined Tax Report and Wage Report or print a voucher from your UIConnect account. Make checks payable to Nebraska U.C. Fund and mail completed form/voucher and payment to:
State of Nebraska Department of Labor Unemployment Insurance
PO Box 94600
Lincoln, NE 68509-4600
For assistance, call Nebraska Department of Labor at 800-742-7474.
Make Nebraska payroll withholding tax filings
Quarterly withholding tax returns are due by the last day of the month following the end of the calendar quarter (e.g., due on April 30th for the first quarter).
To file online, use the NebFile for Business portal.
To file by mail, download the Form 941N and mail completed form to:
Nebraska Department of Revenue
PO Box 98915
Lincoln, NE 68509-8915
You must file quarterly returns even if no contributions are due. You will be subject to a penalty if you do not file for the quarter.
Annual reconciliation returns are due by January 31 for the preceding calendar year. In addition to the return, you must provide each of your employees with a federal form W-2 summarizing the employee’s tax withholding for the year.
To file online, use the NebFile for Business portal.
To file by mail, complete Form W-3N and mail return to the address indicated on the form.
W-2s are due by January 31 for the preceding calendar year. Employers are required to e-file when reporting more than 50 forms.
To file online, use the NebFile for Business portal.
To file by mail, include copies of the W-2s sent to all of your employees working in Nebraska with your Form W-3N, and mail returns to:
Nebraska Department of Revenue
PO Box 98915
Lincoln, Nebraska 68509-8915
For questions about withholding tax payments, contact the Nebraska Department of Revenue at 800-742-7474 or go to the Nebraska Department of Revenue website.
Make unemployment insurance tax filings in Nebraska
Unemployment insurance tax reports and payments are due by the last day of the month following the end of the calendar quarter (e.g., on April 30th for the first quarter). Employers with a payroll equal to or exceeding $100,000 per year are required to file and pay electronically:
To file online, use the UIConnect website.
To file by mail, download the Combined Tax Report and Wage Report and mail completed forms along with a check for any payments due to the address listed on the form.
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date.
For more information on state unemployment taxes, contact Nebraska Department of Labor Unemployment Insurance at 402-471-9898 or go to the Nebraska Department of Labor Unemployment Insurance website.
Find your Nebraska tax account numbers
If you are a new business, register online with the Nebraska Department of Revenue for an Income Tax Withholding account.
If you already have a Nebraska Identification Number, you can find it on previous correspondence from the Nebraska Department of Revenue, by contacting the agency at 800-742-7474, or by visiting their Contact Us page for email.
If your Nebraska Identification Number is less than 9 digits, add zeros to the beginning of the number.
If you are a new business, register online with the Nebraska Department of Labor to retrieve your number and tax rate.
If you already have a Nebraska Employer Account Number and Tax Rate, you can look this up on the Nebraska Department of Labor website or find it on the Combined Tax Rate Notice mailed by the Nebraska Department of Labor each year. If you’re unsure, you can contact the agency at 402-471-9898 or by visiting their Contact Us page for email.