Nebraska Unemployment Tax Rules

Coverage: Same as under federal law.

Rates: 0.39% — 6.76% (2006); new non-construction employers: 2.5% or state's average tax rate (category 12), whichever is less; new construction employers: highest tax rate for the year (category 20)

Taxable Wage Limit: $8,000 for 2006 and $9,000 for 2007 and each year thereafter

Employee Withholding: None

Administration:

Department of Workforce Development
Unemployment Insurance Division
550 South 16th Street
P.O. Box 94600
Lincoln, Nebraska 68509-4600
Telephone: 402-471-9839