How Nebraska taxes your paycheck
Three brackets from 2.46% to 4.55% (the top rate fell from 5.2% for 2026).
| Taxable income | Rate |
|---|---|
| $0 to $4,130 | 2.46% |
| $4,130 to $24,760 | 3.51% |
| Over $24,760 | 4.55% |
Personal exemption credit of $176 per person. Head of household is estimated with single brackets and deduction.
Example: $60,000 salary in Nebraska
A single filer paid every two weeks (26 paychecks) on a $60,000 salary, with no 401(k) or health premiums, takes home about $1,866.90 per paycheck, or $48,539 a year.
| Gross pay | $2,307.69 |
| Federal income tax | -$193.08 |
| Social Security (6.2%) | -$143.08 |
| Medicare (1.45%) | -$33.46 |
| Nebraska income tax | -$71.17 |
| Net pay | $1,866.90 |
Nebraska pay stub and payday rules
Nebraska employers must provide a statement of hours, wages earned, and deductions each regular payday, delivered at work, by mail, or electronically. Older compilations list Nebraska as having no requirement, but the current statute requires one.
- Employer identity
- Hours for which paid
- Wages earned
- Deductions made
Source: Neb. Rev. Stat. § 48-1230(2) (Wage Payment and Collection Act). Every state compared in our pay stub requirements by state guide.
Pay frequency: Wages must be paid on regular paydays designated by the employer.
Minimum wage: $15.00 per hour. Final step of the 2022 ballot initiative. Indexed to inflation starting in 2027.
Nebraska Paycheck FAQs
Yes. Three brackets from 2.46% to 4.55% (the top rate fell from 5.2% for 2026).
For a single filer paid every two weeks on a $60,000 salary with no pre-tax deductions, our 2026 estimate is $2,307.69 gross and $1,866.90 take-home per paycheck. About 19.1% of gross goes to taxes: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare, $71.17 Nebraska income tax.
$15.00 per hour, effective January 1, 2026. Final step of the 2022 ballot initiative. Indexed to inflation starting in 2027.
Nebraska employers must provide a statement of hours, wages earned, and deductions each regular payday, delivered at work, by mail, or electronically. Older compilations list Nebraska as having no requirement, but the current statute requires one. (Neb. Rev. Stat. § 48-1230(2) (Wage Payment and Collection Act))
Wages must be paid on regular paydays designated by the employer.