Taxable Wage Base
$9,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.00% – 5.50%
Experience-rated range for eligible employers
New Employer Rate
1.25%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
None
No state-mandated PFML program
Protest Deadline
30 days
Days from notice receipt to file a protest with Nebraska Department of Labor
§ compliance & regulatory profile
Beyond SUI
Voluntary Contribution Opportunity: Nebraska allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact Nebraska Department of Labor for details.
Workers CompStandard NCCI rating jurisdictionOSHAFederal OSHA jurisdictionIncome TaxHas state individual income tax
Official Agency Website
Nebraska Department of Labor
§ context
About Nebraska SUI Rates
Nebraska employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $9,000of each employee's wages per year. New employers start at a rate of 1.25% before experience rating applies. Once rated, Nebraska SUI rates range from 0.00% to 5.50%.
SUI rates are set annually by Nebraska Department of Laborbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.
Got a Nebraska SUI notice?
Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.