Nebraska New Employer Information

• Apply for an Employer Identification number (also known as an EIN or FEIN) if you don’t already have one. The simplest (and preferred way) is to apply for an EIN with the IRS online. There is no cost to apply for an EIN.
• To learn more about applying for an EIN, read our help article, “Your Step-by-step Guide on How to Apply for EIN”

• While it’s not required, we recommend that you register for this federal tax paying system. You can easily register online. Your EFTPS (Electronic Federal Tax Payment System) account will be helpful for you to make tax payments online, or view whatever tax filings have been made on your behalf by Patriot.
• To find out more about the EFTPS, please read our article, “What Is EFTPS?”

• To register for a state tax account, fill out the Nebraska Tax Application and fax it to 402-471-5927 or mail the form to:

Nebraska Department of Revenue
P.O. Box 98903
Lincoln, NE 68509-8903
Fax: 402-471-5927

• You will receive your tax identification number in about two weeks.

• Nebraska new employers can register online using the UI Connect with the Nebraska Department of Labor.
• This account will be necessary for filing your state unemployment insurance (SUI) taxes also.

• The Nebraska new employer SUTA rate is 1.25% for 2022. New construction employers use 5.4% for 2022.
• Employers in Nebraska will receive a new State Unemployment Tax Assessment (SUTA) rate every year.
• To learn more about SUTA, please read our article, “What Is SUTA Tax?”

• The Federal government requires employees fill out Form I-9 for work verification. Learn more by reading “Form I-9 In a Nutshell”
• You must retain each employee’s completed Form I-9 as long as the individual works for you. For more information, please read “What Should Be in an Employee File?”

• Employees need to fill out Form W-4, Employee’s Withholding Certificate for federal income taxes. For state income tax, employees must fill out Employee’s Nebraska Withholding Allowance Certificate.
• For more information, read our help article, “Updates to the Income Tax Withholding Tables and What You Need to Know.”

• Employers in Nebraska need to report new hires within 20 days of hire or rehire. You can report online to the Nebraska Directory of New Hires.

• Nebraska employers must pay their employees a minimum wage of $9.00 per hour in 2022.
• By law you are required to post the Nebraska minimum wage poster where your employees can read it.