Nebraska Paycheck Calculator

Updated for 2026 tax year · figures checked on November 3, 2026

Nebraska withholds state income tax at graduated rates from 2.26% to 4.60% under its 2026 tables. This Nebraska paycheck calculator, also a salary and take-home pay calculator, shows your state withholding next to federal income tax, Social Security and Medicare.

A single filer on a $60,000 salary, paid every two weeks with one W-4N allowance, has a $2,307.69 paycheck and takes home about $1,856.37, or $48,266 a year.

Annual salary

Pay frequency

Filing status (W-4 Step 1(c))

Take-home pay per bi-weekly paycheck

$1,856.37

$48,265.62 a year from $59,999.94 gross pay (26 paychecks)

Take-home 80.4%
Federal income tax 8.4%
Social Security 6.2%
Medicare 1.4%
State income tax 3.5%

Paycheck breakdown per paycheck and per year in Nebraska
Item	Per paycheck	Per year
Gross pay	$2,307.69	$59,999.94
Federal income tax	−$193.08	−$5,020.08
Social Security	−$143.08	−$3,720.08
Medicare	−$33.46	−$869.96
State income tax	−$81.70	−$2,124.20
Take-home pay	$1,856.37	$48,265.62

How we calculated this

Estimates for informational purposes only, based on 2026 withholding rules. Your actual paycheck may differ. This is not tax advice. Report an issue

Nebraska salary calculator: what your result means

Your result is take-home pay after federal taxes and Nebraska income tax. In the $60,000 example, federal income tax is about 8.4% of gross pay, Social Security and Medicare 7.7%, and Nebraska income tax 3.5%.

Enter your W-4N allowances under More options. If you have many allowances and work for an employer with more than 24 employees, tick the minimum withholding box to see the 1.5% rule applied.

At $100,000 a year, take-home pay is about $2,893.73 every two weeks, or $75,237 a year. A $40,000 salary paid weekly comes to about $636.32 per paycheck.

How Nebraska taxes your paycheck

Nebraska withholding at a glance
State income tax on wages	Graduated rates (see below)
State payroll programs withheld from pay	None

Source: Nebraska Department of Revenue, 2026 Nebraska Circular EN, Income Tax Withholding on Wages

Nebraska withholding rates, single and head of household schedule

over $00%
over $3,4302.26%
over $6,7103.22%
over $21,8104.21%
over $31,6104.35%
over $40,1304.48%
over $75,3704.6%

Nebraska withholding rates by taxable wages
Schedule	Taxable wages over	Rate
Single and head of household	$0	0%
	$3,430	2.26%
	$6,710	3.22%
	$21,810	4.21%
	$31,610	4.35%
	$40,130	4.48%
	$75,370	4.6%
Married	$0	0%
	$8,190	2.26%
	$13,010	3.22%
	$32,400	4.21%
	$50,400	4.35%
	$62,530	4.48%
	$82,920	4.6%

Source: Nebraska Department of Revenue, 2026 Nebraska Circular EN, Income Tax Withholding on Wages

Each W-4N allowance lowers yearly withheld wages by $2,440. Thresholds shown are yearly wages after allowances; per-paycheck tables apply the same rates.

Employers subtract $2,440 a year for each W-4N allowance ($93.85 on a bi-weekly check), then apply the single or married table for the pay period, with rates from 2.26% to 4.60%. Heads of household use the single table. Nebraska taxable wages equal federal taxable wages, so 401(k), Section 125 health insurance, HSA and FSA deductions lower them too. No Nebraska city or county taxes wages.

The minimum withholding rule

Employers with more than 24 employees must withhold at least 1.5% of each employee's taxable wages, unless you give them documentation such as your dependents, marital status or itemized deductions. When the normal calculation falls below 1.5%, the employer can instead withhold at least 50% of what a single employee with one allowance (or a married employee with two) would have withheld.

Things to know about Nebraska paychecks

No W-4N means single, zero allowances. If you filed a federal W-4 after 2019 but no Nebraska W-4N, your employer must withhold as if you were single with no allowances, whatever your marital status. (Source: Nebraska Department of Revenue, 2026 Nebraska Circular EN, Income Tax Withholding on Wages)
Paydays are up to the employer. Nebraska doesn't set a minimum pay frequency; employers designate their own regular paydays. (Source: US Department of Labor, State Payday Requirements (rev. January 1, 2023))
Bonuses can be withheld at a flat rate. For bonuses and other supplemental pay paid separately, employers may withhold a flat 3.5%. (Source: Nebraska Department of Revenue, 2026 Nebraska Circular EN, Income Tax Withholding on Wages)

Federal taxes on every paycheck

Every US paycheck has the same three federal deductions, whichever state you work in. Together, Social Security and Medicare are called FICA (Federal Insurance Contributions Act) taxes.

Federal income tax withholding. Withholding is tax your employer takes out of each paycheck and sends to the IRS on your behalf. The amount depends on your pay and your Form W-4, using the IRS method in Publication 15-T. It is an estimate of your yearly tax; you settle the difference when you file your return.
Social Security. 6.2% of your wages, up to the wage base of $184,500 for the year. The wage base is the most pay that Social Security tax applies to.
Medicare. 1.45% of all your wages, with no limit. Once your pay from one employer passes $200,000 in a year, your employer also withholds an extra 0.9% Additional Medicare Tax on the amount above it.

Source: IRS Publication 15 (2026), (Circular E), Employer's Tax Guide.

Ways to change your paycheck

To change Nebraska withholding, give your employer a new Form W-4N. Nebraska uses its own allowances because state law gives personal exemption credits, so the federal W-4 alone isn't enough. You can also ask for an extra amount each paycheck.

If you had no Nebraska tax last year and expect none this year, you can claim exempt on the W-4N; it must be renewed each year.

Update your Form W-4. Claiming dependents, checking the Step 2 box or asking for extra withholding changes how much federal tax comes out of each paycheck. The IRS Tax Withholding Estimator can help you fill it in.
Pre-tax deductions. Money you put into a traditional 401(k), an HSA or employer health insurance comes out before federal income tax, so your take-home pay drops by less than the amount you save.
Bonuses. Employers often withhold federal tax on a bonus paid separately at a flat rate. Add a bonus under More options to see it.

Nebraska payroll rules

Minimum wage: $15.00 an hour for employers with four or more employees. (Source: US Department of Labor, State Minimum Wage Laws (updated July 1, 2026))
Overtime: The US Department of Labor lists no Nebraska overtime rule, so federal law applies: time-and-a-half after 40 hours in a workweek for covered, non-exempt employees. (Source: US Department of Labor, State Minimum Wage Laws (updated July 1, 2026))
How often you must be paid: Nebraska lets employers designate their own regular paydays. (Source: US Department of Labor, State Payday Requirements (rev. January 1, 2023))

For employers in Nebraska

State unemployment tax: Employers pay unemployment tax on the first $9,000 of each employee's wages ($24,000 for employers in the highest tax group), with new employers at 1.25%. (Source: US Department of Labor, Significant Provisions of State Unemployment Insurance Laws, January 2026)
New hire reporting: Employers must report new hires within 20 days. (Source: US Department of Health and Human Services, Office of Child Support Services, State New Hire Reporting Requirements)
State income tax withholding: Employers apply for a free income tax withholding certificate on Nebraska Tax Application Form 20. Employees file Form W-4N. (Source: Nebraska Department of Revenue, 2026 Nebraska Circular EN, Income Tax Withholding on Wages)

Employers whose withholding payments exceeded $5,000 in any prior year must pay electronically, and those filing more than 50 wage statements must e-file them.

Compare Nebraska with neighboring states

Take-home pay on a $60,000 salary, single filer, paid bi-weekly, no pre-tax deductions
			Per paycheck
South Dakota	$0	$50,390	$1,938.07
Wyoming	$0	$50,390	$1,938.07
Iowa	$1,746	$48,644	$1,870.92
Missouri	$1,872	$48,518	$1,866.07
Nebraska	$2,124	$48,266	$1,856.37
Kansas	$2,549	$47,841	$1,840.04
Colorado	$2,662	$47,728	$1,835.69

Paycheck calculators for neighboring states: Colorado, Iowa, Kansas, Missouri, South Dakota, Wyoming.

Most-searched state paycheck calculators

Nebraska paycheck FAQ

What are Nebraska's withholding rates in 2026?

From 2.26% to 4.60%, after $2,440 a year for each W-4N allowance.

Do I need a Nebraska W-4N?

Yes, if your federal W-4 is from 2020 or later. Without one, you're withheld as single with no allowances.

Is there a minimum amount my Nebraska employer must withhold?

Employers with more than 24 employees must withhold at least 1.5% of taxable wages unless you document a reason for less.

Are bonuses taxed more in Nebraska?

Bonuses paid separately can be withheld at a flat 3.5%; otherwise they're added to regular wages for that period.

What is the minimum wage in Nebraska?

$15.00 an hour for employers with four or more employees.

Is overtime taxed more in Nebraska?

No. Overtime is taxed at the same rates as your other wages; a larger paycheck can mean more withholding that period.

Sources and methodology

Every rate and limit on this page comes from the official sources below, checked on 2026-11-03. Read how our paycheck calculator works for the calculation order and its limits.