Access your current tax rate by logging into NEworks.nebraska.gov.
For additional information on understanding combined tax rates and how they are calculated, click the link below:
Guide to Understanding Combined Tax Rates
| Category | CY 2025 | CY 2024 | CY 2023 | CY 2022 | CY 2021 |
|---|---|---|---|---|---|
| 1 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| 2 | 0.22% | 0.12% | 0.08% | 0.12% | 0.13% |
| 3 | 0.35% | 0.19% | 0.13% | 0.20% | 0.20% |
| 4 | 0.40% | 0.21% | 0.15% | 0.22% | 0.23% |
| 5 | 0.44% | 0.24% | 0.17% | 0.25% | 0.27% |
| 6 | 0.53% | 0.28% | 0.20% | 0.29% | 0.30% |
| 7 | 0.57% | 0.31% | 0.22% | 0.32% | 0.33% |
| 8 | 0.62% | 0.33% | 0.23% | 0.34% | 0.35% |
| 9 | 0.71% | 0.38% | 0.27% | 0.39% | 0.40% |
| 10 | 0.79% | 0.43% | 0.30% | 0.44% | 0.45% |
| 11 | 0.84% | 0.45% | 0.32% | 0.47% | 0.48% |
| 12 | 0.88% | 0.48% | 0.34% | 0.49% | 0.50% |
| 13 | 0.93% | 0.50% | 0.35% | 0.51% | 0.53% |
| 14 | 0.97% | 0.52% | 0.37% | 0.54% | 0.55% |
| 15 | 1.06% | 0.57% | 0.40% | 0.59% | 0.60% |
| 16 | 1.19% | 0.64% | 0.45% | 0.66% | 0.68% |
| 17 | 1.37% | 0.74% | 0.52% | 0.76% | 0.78% |
| 18 | 1.59% | 0.86% | 0.61% | 0.88% | 0.90% |
| 19 | 1.90% | 1.03% | 0.73% | 1.05% | 1.08% |
| 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/ $24,000 | $9,000/ $24,000 | $9,000/ $24,000 | $9,000 |
| SUIT Allocation from Combined Tax | 20.0% | 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 10, 2024 | |||||
Appealing Combined Tax Rates
- The Nebraska Employment Security Law §48-650 defines the appeal period as being thirty (30) days from the date of the combined tax rate notice.
- Before submitting an appeal, contact us to confirm the scope of issues that can be appealed.
- Letter of appeal must contain the ten (10) digit employer tax account number, the reason for appeal and a copy of the combined tax rate notice.
- The appeal can be transmitted by US mail, fax or the internet to the Nebraska Appeal Tribunal.
Send us your questions at NDOL.UICContact@nebraska.gov
Reach us by phone – UI Tax Help Line (402) 471-9898
Reach us by fax – (402) 471-9994