FUTA is 6.0% on the first 7,000 dollars of each employee's wages, but employers who pay state unemployment tax on time receive a 5.4% credit, leaving an effective FUTA rate of 0.6% (60 dollars per employee per year).

What is Nebraska's SUI rate and wage base?

Nebraska assigns each employer an experience-based SUI rate; new employers typically start near 1.25%. The tax applies to the Nebraska state unemployment wage base (about 9,000 dollars per employee per year for most employers).

Does Nebraska have SDI or paid family leave taxes?

No. Unlike states such as California or New York, Nebraska does not impose a state disability insurance or paid-family-and-medical-leave payroll tax, so those lines are zero in this calculator.

What does this tell me?

It shows the employer-only cost on top of an employee's wage — the true cost of employment beyond salary. Add this to the gross wage to budget the fully loaded cost of a Nebraska hire.

Nebraska Employer Payroll Tax Calculator

Q: What payroll taxes does a Nebraska employer pay?

Employers pay the matching half of FICA (6.2% Social Security plus 1.45% Medicare), federal unemployment tax (FUTA), and Nebraska state unemployment insurance (SUI). Nebraska has no state disability or paid-family-leave payroll tax.

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Hiring in Nebraska costs more than the salary on the offer letter. As an employer you owe the matching half of FICA, federal unemployment tax (FUTA), and Nebraska state unemployment insurance (SUI) — none of which come out of the employee’s pay. This calculator sums those employer-side taxes so you can see the fully loaded cost of a Nebraska hire and budget accurately.

How it works

Employer payroll tax in Nebraska stacks three components:

Employer FICA = Social Security 6.2% (to wage base) + Medicare 1.45% (all wages)
FUTA = 0.6% effective on first $7,000 (6.0% less the 5.4% state credit)
Nebraska SUI = your rate x first ~$9,000 of wages (state wage base)
Total Employer Tax = FICA + FUTA + SUI

Employer FICA matches what the employee pays: 6.2% Social Security up to the wage base and 1.45% Medicare on all wages.
FUTA is 6.0% on the first $7,000, reduced to an effective 0.6% when state unemployment taxes are paid on time.
Nebraska SUI uses your experience rate (new employers near 1.25%) on the state wage base (about $9,000).
Nebraska has no SDI or paid-leave payroll tax, so those are zero.

Tips and example

For an employee earning $50,000, employer FICA is roughly $3,825 ($3,100 Social Security + $725 Medicare), FUTA is about $42 at the effective 0.6% rate on $7,000, and SUI at 1.25% on a $9,000 base is $112.50. The total employer payroll tax is around $3,980 on top of the wage.

Your SUI rate is the main variable you control — a clean unemployment-claims history keeps it low, while frequent claims raise it. Enter your assigned rate from the Nebraska Department of Labor for an accurate figure. Remember benefits, workers’ comp, and equipment add further to the true cost of a hire beyond these statutory payroll taxes.