Regular-payday wage statement
Show the employer’s identity, hours for which the employee was paid, wages earned, and deductions made. Deliver by mail, electronically, or at the workplace during employment hours for all shifts.
See details →NEBRASKA PAYROLL RESOURCES · NE · REVIEWED 2026-10-03
Nebraska Payroll &
Pay Statement Guide
Review Nebraska’s regular-payday wage statement, 2026 withholding under Circular EN, unemployment figures, the 2026 minimum-wage changes, and official employer resources. Run payroll for a small team and get employee statements from every calculated run.
Every regular paydayNebraska requires a wage statement identifying the employer, hours paid, wages earned, and deductions.
New youth and training wagesLB 258 added a $13.50 youth wage and revised training wage effective July 17, 2026.
Reviewed 2026-10-03Checked against current Nebraska government sources.
AT A GLANCE
What distinguishes Nebraska pay-period records
Under Neb. Rev. Stat. § 48-1230(2), on each regular payday the employer must deliver or make available to each employee—by mail or electronically, or at the employee’s normal place of employment during employment hours for all shifts—a wage statement showing, at a minimum, the identity of the employer, the hours for which the employee was paid, the wages earned, and the deductions made. Hours need not be reported for employees exempt from federal overtime unless the employer has a practice of paying them overtime, a bonus, or another hours-based payment.
State income tax withholding
Use Nebraska Circular EN for wages paid in 2026, together with the employee’s Form W-4N. The Department has already published the 2027 Circular EN for wages paid on or after January 1, 2027.
View Nebraska withholding →Unemployment insurance
For 2026, Nebraska’s taxable wage base is $9,000 for most employers and $24,000 for employers in the highest rate category. New non-construction employers pay 1.25%; new construction employers pay 5.40%.
View combined tax rates →Workers’ compensation
Nebraska’s Workers’ Compensation Act generally requires employers with employees to secure coverage, subject to statutory exceptions, including certain agricultural employment.
View the Workers’ Compensation Court →STATE PAYROLL OVERVIEW
What makes Nebraska different from other pay-statement jurisdictions
Nebraska’s Wage Payment and Collection Act sets a short minimum list for the payday statement—employer identity, hours paid, wages earned, and deductions—and expressly permits electronic delivery or availability without a stated consent requirement. The statute’s payroll-card provision also refers to net wages as stated on the earnings statement, so a complete statement is the practical standard even though the minimum list is short.
Nebraska wage rates changed in 2026. The minimum wage reached $15.00 per hour on January 1, 2026. LB 258, signed February 9, 2026 and effective July 17, 2026, created a $13.50 youth minimum wage for non-emancipated workers aged 14 and 15 and revised the training wage for eligible new employees aged 16 to 19 to $13.50 for up to 90 days through December 31, 2026. LB 258 also replaced CPI-based future adjustments with fixed annual increases beginning January 1, 2027. Tipped employees may still be paid a $2.13 cash wage if tips bring total pay to the applicable minimum.
Nebraska’s paid sick leave law was amended by LB 415 in 2025 so that employers with 10 or fewer employees are excluded and enforcement is administrative. Track employee counts to determine coverage.
PAYROLL REQUIREMENTS CHECKLIST
The Nebraska requirements checklist
When a statement is required
Deliver or make available a wage statement on each regular payday under § 48-1230(2).
Information to include
At a minimum, show the identity of the employer, the hours for which the employee was paid, the wages earned, and the deductions made. For federal-overtime-exempt employees, hours are required only if the employer pays overtime, a bonus, or another hours-based payment by policy or practice.
Delivery method
Deliver or make the statement available by mail or electronically, or provide it at the employee’s normal place of employment during employment hours for all shifts.
Other employer obligations
Apply Circular EN withholding, unemployment contributions, workers’ compensation, the 2026 minimum, youth, training, and tipped wages, and paid sick leave where covered.
PAYROLL RECORDS IN PRACTICE
How Nebraska treats the statement after payday
Electronic delivery or availability
Nebraska expressly permits electronic delivery or availability. The statute states no separate consent, paper opt-out, or continuing-access condition; use a method the employee can actually access.
Supporting records
Keep the payroll records that support each statement. The Labor Commissioner may inspect records related to enforcement of the Act.
USE THE CORRECT CIRCULAR EN FOR THE PAY DATE
Use the Circular EN that matches the wage-payment date
Nebraska withholding depends on Form W-4N, wages, and payroll frequency, using the Department of Revenue’s Circular EN tables. The 2026 Circular EN applies to wages paid in 2026. The Department has published the 2027 Circular EN (revised August 2026) for wages paid on or after January 1, 2027; do not apply it to 2026 pay dates.
LOCAL CONSIDERATIONS
Nebraska payroll is driven mainly by state rules
The primary sources reviewed for this page did not identify a municipal wage-withholding tax or local minimum-wage ordinance that changes payroll calculations in Omaha, Lincoln, Bellevue, or Grand Island.
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Omaha and LincolnApply statewide statement, withholding, unemployment, minimum-wage, and paid sick leave rules.
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Youth and training wagesThe LB 258 youth wage and training wage depend on age, emancipation status, and time since hire. Record these facts before applying a $13.50 rate.
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Highest-rate unemployment employersEmployers in Nebraska’s highest unemployment rate category use a $24,000 taxable wage base instead of $9,000.
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Cross-border employeesEmployees who live in Iowa, Kansas, Missouri, or other neighboring states can create multi-state withholding questions. Track residence and work location.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Nebraska payroll records
1Confirm wage ratesApply the $15.00 minimum, or the youth, training, or tipped wage only where the LB 258 or tip-credit conditions are documented.›
2Enter payroll detailsAdd hours paid, wages earned, deductions, W-4N information, and pay dates.›
3Review withholding and UIUse the 2026 Circular EN and the employer’s 2026 UI rate and wage base.›
4Generate and deliverComplete the Pay Run and deliver the statement by mail, electronically, or at the workplace.›
5Retain supporting recordsKeep records supporting wages, hours, deductions, and sick leave.›
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OFFICIAL NEBRASKA SOURCES USED FOR THIS PAGE
Official Nebraska sources used for this page
01
Nebraska Revised Statutes · § 48-1230
Primary authority for the regular-payday wage statement and delivery methods.
02
Nebraska Department of Revenue · Income Tax Withholding
Circular EN, Form W-4N, and employer guidance.
03
Nebraska Department of Revenue · 2026 Circular EN Instructions
Withholding instructions for wages paid in 2026.
04
Nebraska Department of Labor · Combined Tax Rates
2026 unemployment wage bases and rate categories.
05
Nebraska Workers’ Compensation Court
Official workers’ compensation program information.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Nebraska sources and is periodically reviewed against current agency guidance. We use the Nebraska Revised Statutes, Department of Revenue Circular EN, Department of Labor unemployment-tax materials, and Workers’ Compensation Court resources whenever available.
FREQUENTLY ASKED QUESTIONS
Nebraska pay-statement FAQ
What must a Nebraska wage statement show?
At a minimum, the identity of the employer, the hours for which the employee was paid, the wages earned, and the deductions made, provided on each regular payday.
Can Nebraska wage statements be electronic?
Yes. Section 48-1230 permits delivery or availability by mail or electronically, or at the normal place of employment during employment hours for all shifts.
Do exempt Nebraska employees need hours on the statement?
Not unless the employer has a policy or practice of paying them overtime, a bonus, or another payment based on hours worked.
What is Nebraska’s minimum wage in 2026?
$15.00 per hour since January 1, 2026. Under LB 258, effective July 17, 2026, a $13.50 youth wage may apply to non-emancipated 14- and 15-year-olds, and a $13.50 training wage may apply to eligible new employees aged 16 to 19 for up to 90 days.
What are Nebraska’s 2026 unemployment figures?
The taxable wage base is $9,000 for most employers and $24,000 for the highest rate category. New non-construction employers pay 1.25%; new construction employers pay 5.40%.
Which Circular EN should a Nebraska employer use?
Use the 2026 Circular EN for wages paid in 2026. The 2027 Circular EN applies to wages paid on or after January 1, 2027.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Nebraska Pay Run, review wage rates and Circular EN withholding before completion, and keep the applicable Nebraska sources with your payroll workflow.