How Nebraska withholding works
- Subtract the value of your W-4N allowances ($2,440 a year each).
- Apply the 2026 percentage table for your pay period and status – rates of 2.26%, 3.22%, 4.21%, 4.35%, 4.48% and 4.60%.
- If the result is below 1.5% of wages, raise it to at least half the withholding for a single employee with one allowance (or married with two).
Bonuses paid separately can be withheld at a flat 3.5%.
Worked example: $60,000 in Nebraska
Single, $60,000 salary, paid every two weeks, Nebraska
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Nebraska withholds $82. Take-home pay is $1,856 per paycheck, or $48,266 a year.
- Take-home pay per year
- $48,266
- Federal income tax withheld
- $193.08
- Nebraska income tax withheld
- $81.702.26%–4.6% withholding brackets
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Nebraska income tax | −$81.70 | −$2,124.20 |
| Take-home pay | $1,856.37 | $48,265.68 |
At $100,000 a year, take-home pay is about $75,237 a year.