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Combined Tax Rates


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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.

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