How a Nebraska paycheck is built
Every Nebraska worker pays federal income tax, calculated on the W-4 you submitted to your employer using the IRS Publication 15-T tables. Federal income tax is followed by FICA: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies once year-to-date wages cross $200,000 single or $250,000 married filing jointly.
Nebraska adds progressive state income tax. The bracket you fall into depends on filing status and taxable income. Verify current brackets with the Nebraska Department of Revenue.
What changed recently in Nebraska
- Top rate phased down 0.4-0.5% annually through 2027.
- Standard deduction tied to federal.
- No local income tax.
Nebraska payroll quirks workers should know
- Nebraska W-4N form for state withholding.
- No state PFL or SDI.
Example breakdown
A hypothetical Nebraska worker on a $65,000 annual salary, paid bi-weekly, single filer, no extra adjustments. Educational only, your real paycheck differs.
| Gross (bi-weekly) | $2,500.00 |
| Federal income tax | -$216.15 |
| Social Security (6.2%) | -$155.00 |
| Medicare (1.45%) | -$36.25 |
| Nebraska state tax | -$137.50 |
| Estimated take-home | $1,955.10 |
Run your own numbers in the Nebraska paycheck calculator.