| Category | CY 2021 | CY 2020 | CY 2019 | CY 2018 | CY 2017 |
|---|---|---|---|---|---|
| 1 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| 2 | 0.13% | 0.14% | 0.17% | 0.19% | 0.17% |
| 3 | 0.20% | 0.22% | 0.28% | 0.30% | 0.30% |
| 4 | 0.23% | 0.25% | 0.31% | 0.34% | 0.34% |
| 5 | 0.25% | 0.27% | 0.35% | 0.38% | 0.37% |
| 6 | 0.30% | 0.33% | 0.42% | 0.46% | 0.45% |
| 7 | 0.33% | 0.35% | 0.45% | 0.49% | 0.49% |
| 8 | 0.35% | 0.38% | 0.49% | 0.53% | 0.52% |
| 9 | 0.40% | 0.44% | 0.56% | 0.61% | 0.60% |
| 10 | 0.45% | 0.49% | 0.63% | 0.68% | 0.67% |
| 11 | 0.48% | 0.52% | 0.66% | 0.72% | 0.71% |
| 12 | 0.50% | 0.55% | 0.70% | 0.76% | 0.75% |
| 13 | 0.53% | 0.57% | 0.73% | 0.80% | 0.79% |
| 14 | 0.55% | 0.60% | 0.77% | 0.84% | 0.82% |
| 15 | 0.60% | 0.65% | 0.83% | 0.91% | 0.90% |
| 16 | 0.68% | 0.74% | 0.94% | 1.03% | 1.01% |
| 17 | 0.78% | 1.85% | 1.08% | 1.18% | 1.16% |
| 18 | 0.90% | 0.98% | 1.25% | 1.37% | 1.35% |
| 19 | 1.08% | 1.17% | 1.50% | 1.63% | 1.62% |
| 20* | 5.40% | 5.40% | 5.40% | 5.40% | 5.40% |
| New Employer Rate | |||||
| Non-construction | 1.25% | 1.25% | 1.25% | 1.25% | 1.39% |
| Construction | 5.40% | 5.40% | 5.40% | 5.40% | 5.40% |
| Taxable Wage Base* | $9,000/ $24,000 | $9,000 | $9,000 | $9,000 | $9,000 |
| SUIT Allocation from Combined Tax | 5.0% | 5.0% | 5.0% | 5.0% | 5.0% |
| * LB428 (2019) added language to the Nebraska Employment Security Law in sections 48-648 and 48-649 to 48-649.04 that specifically increases the taxable wage base from $9,000 to $24,000 for Unemployment Insurance (UI) Tax Category 20 employers. | |||||
| Revised December 1, 2020 | |||||
Access your current tax rate by logging in at dol.nebraska.gov/UIconnect.