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Nebraska Paycheck Guide

Nebraska uses progressive tax brackets. Higher portions of pay are taxed at higher rates.

In short

A Nebraska paycheck has federal income tax, Social Security (6.2% up to the 2026 wage base of $184,500), and Medicare (1.45%), plus progressive Nebraska state income tax. On a $65,000 single-filer salary, estimated Nebraska take-home is about $50,833 a year, or $1,955 per biweekly paycheck.

PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, accounting, employment, benefits, or payroll advice. PayslipIQ is not a CPA firm, law firm, financial advisor, payroll provider, or tax authority. Always verify your paycheck, deductions, withholdings, and tax position with your employer's payroll department, a qualified CPA, the IRS, your state tax authority, or another appropriately qualified professional. Calculations are estimates; your actual paycheck may differ based on factors specific to your employer, location, benefits elections, and personal tax situation.

Nebraska: the local picture

Nebraska is gradually cutting its income tax under a multi-year plan. Top rate is 5.2% in 2025, scheduled to drop to 3.99% by 2027.

Nebraska take-home pay by salary (2026)

See estimated Nebraska take-home for common salaries. Each page has a full federal, FICA, and Nebraska breakdown with per-paycheck figures.

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.

Authoritative sources

Next steps

Want to go further?

The calculators and guides here are free. If you want a closer look at one specific stub, these optional next steps go deeper.

How PayslipIQ stays free: the tools and guides are free to use. PayslipIQ offers optional paid reports and monitoring, and links to independent CPA and tax-preparer directories. It is not affiliated with the IRS, the SSA, any employer, or any payroll provider, and does not sell user data. Educational only, not tax, legal, or financial advice.

Frequently asked questions

Does Nebraska have state income tax?
Yes. Nebraska uses progressive brackets. Verify with the Nebraska Department of Revenue.
Are there local income taxes in Nebraska?
No. Nebraska does not have local income taxes on wages.
Does Nebraska have State Disability Insurance or Paid Family Leave premiums?
No. Nebraska does not have state-mandated SDI or PFL employee premiums.
Does Nebraska have daily-overtime rules?
No. Nebraska follows federal FLSA: 1.5x for hours above 40 in a workweek.
What is FICA on a Nebraska paycheck?
FICA is federal: 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 above $200,000 single or $250,000 married filing jointly. FICA applies in every state.
Where do I verify Nebraska state tax withholding?
The Nebraska Department of Revenue (https://revenue.nebraska.gov/) is the authoritative source. For your specific paycheck, contact your employer's payroll team or a CPA.
Why does my Nebraska tax drop each year?
Nebraska is in the middle of a phased rate cut. The top bracket falls roughly 0.5% per year through 2027, ending at 3.99%.