If you are an employer in Nebraska who has recently hired an employee, you will need to register for payroll taxes with the Nebraska Department of Revenue. This registration process ensures that you are compliant with state tax laws and able to properly withhold and remit taxes on behalf of your employees.
How Nebraska Payroll Registration Works
There are 2 payroll tax setup tasks you may need to complete in Nebraska to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the Nebraska agencies or use Mosey to do it.
Nebraska Withholding Tax Setup for LLP, LLC, Corporation
Businesses with employees in Nebraska must register for a withholding account with the Department of Labor prior to withholding state income tax. Note: When registering a new business for Income Tax Withholding, you can also register for Sales Tax and Business Income Tax at the same time. Adding these accounts later will require filing a paper application (Form 20).
- Register for Withholding Tax
Register online with NebFile for a Nebraska Withholding Tax ID Number and PIN. If you already registered your business with NebFile and did not add a business income tax account at that time, you must mail or fax the application (Form 20) to the Nebraska Department of Revenue. Make note of the ID and PIN shown on the final page, or mailed after a paper application (along with any other IDs and PINs if you added other account types).
Nebraska Unemployment Insurance Setup for LLP, Corporation, LLC
If you have employees in Nebraska, you are required to register with the Department of Labor for an Unemployment Insurance tax account. Note: 501(c)(3) organizations are required to register if they employ four or more individuals on some part of a day in each of 20 different weeks. During the registration process, 501(c)(3) organizations will have the choice to either pay unemployment contributions on taxable wages each quarter or elect to reimburse the Nebraska Unemployment Fund for benefits paid to current or former employees.
- Register with NEworks
Create an account on NEworks. Note that you will not have immediate access to most account features as information is reviewed prior to activating your account. This typically takes 24-48 business hours after submitting registration. Once this is completed you will receive an initial email granting full access. After a final review you will receive another notification with your official Employer Number and tax rate.
