Nebraska Paystub Generator

From 5.20% to 4.55%: Nebraska's Three Working Brackets

The 2026 tax calculation schedule keeps four brackets on paper, but the third and fourth now share the same 4.55% rate. In practice a wage earner meets only three rates this year:

For 2025 the rates were 2.46%, 3.51%, 5.01% and 5.20%. The personal exemption credit rose from $171 to $176 and the standard deduction from $8,600 to $8,850 for single filers ($17,700 for joint returns).

How Circular EN Turns a W-4N Into a Withholding Amount

Every employee who filled out a federal W-4 on or after January 1, 2020 also owes the employer a Nebraska Form W-4N, because state law still allows personal exemption credits. Workers with an older federal W-4 on file can keep using it for Nebraska. The key rules from the 2026 Circular EN:

• No W-4N on file: withhold as if the employee is single with zero allowances, whatever the marital status.
• Allowance value: $2,440 a year, which is $46.92 weekly, $93.85 biweekly, $101.67 semimonthly and $203.33 monthly.
• Minimum withholding: if the result is under 1.5% of taxable wages, it must be raised to at least half the amount for a single employee with one allowance (or married with two) unless the employee documents a need for less.
• Bonuses and commissions: paid with regular wages they are taxed together; paid separately they may be withheld at a flat 3.5%.
• Exempt status: a W-4N claiming exemption lasts one year and must be renewed by February 15.

The generator form has no separate W-4N field. The Nebraska line is calculated automatically, so an employee who claims W-4N allowances should compare that line with the employer's own payroll record.

What Section 48-1230 Requires on Each Wage Statement

Nebraska's Wage Payment and Collection Act spells out the minimum content. On every regular payday the employer must hand over, mail or make available electronically a statement that shows:

• The identity of the employer
• The hours for which the employee was paid
• The wages earned
• The deductions made

Hours can be left off for employees exempt from overtime under the federal salary rules unless the employer pays them overtime, bonuses or other hours-based pay. Deductions are allowed only when law or a court requires them or the employee has signed a written agreement. A Nebraska pay stub built here lists the employer, hours, earnings and each deduction by name.

Platte River Supply Example: A Lincoln Biweekly Check

Here is an actual preview for an hourly employee in Lincoln. The Nebraska withholding line is highlighted.

Scenario: hourly employee of Platte River Supply LLC, 1400 O St, Lincoln, NE 68508. Paid biweekly at $23.00 an hour for 80 hours, single on the federal W-4 and W-4N single with zero allowances. Pay period Sep 14 to Sep 27, 2026, pay date Sep 29, 2026. This is the 20th check of the year.

The state amount comes straight from the 2026 biweekly percentage table for a single employee. With zero allowances nothing is subtracted. The $1,840 falls in the band from $1,543 to $2,899, taxed at $51.65 plus 4.48% of the excess. The excess is $297, 4.48% of that is $13.31 and the total is $64.96. That is well above the 1.5% floor of $27.60, so no adjustment applies. Twenty checks at $64.96 give the $1,299.20 year to date on this Nebraska payroll stub.

Nebraska's $15.00 Floor and the LB 258 Changes

The voter-approved schedule of $1.50 yearly raises ended at $15.00. LB 258, signed by the Governor on February 9, 2026, replaced the planned cost-of-living formula with a fixed 1.75% annual increase. For a tipped server the stub should show the $2.13 cash wage and the tips that bring the hour up to the full minimum.

Paid Sick Time Items the Statement Must Carry

The Healthy Families and Workplaces Act took effect October 1, 2025 and, as amended by LB 415, it covers employers with 11 or more employees. Workers earn 1 hour for every 30 hours worked once they pass 80 hours of consecutive employment. Businesses with 11 to 19 employees must allow 40 hours a year; those with 20 or more must allow 56 hours. Workers under 16, seasonal or temporary farm workers and employees covered by the federal Railroad Unemployment Insurance Act are exempt.

Each pay period, covered employers must show in or with the paycheck the paid sick time available, the paid sick time taken and the amount paid as sick time. The Online Paystub preview has no sick-time block, so a covered employer should give those three figures on an attachment or through an online payroll system employees can reach. The Nebraska Department of Labor publishes the required notice and poster.

Paydays, Final Wages and the Employer-Only UI Tax

• Regular paydays: the employer sets them or agrees on them with the employee and must give 30 days' written notice before changing them.
• Leaving the job: whether fired or quitting, a private-sector employee's final wages are due on the next regular payday or within two weeks, whichever comes first.
• Unemployment insurance: funded only by an employer tax, so it never appears as a deduction on a Nebraska check stub.
• Supplemental checks: a separate bonus check can use the flat 3.5% rate instead of the tables.

Three Steps From Hours Worked to a Downloaded PDF

1. Enter the Nebraska employer address and the employee's federal filing status and W-4 details.
2. Add the hourly rate or salary, hours, pay frequency and pay dates. The state line calculates on its own.
3. Preview the Nebraska pay stub, confirm each deduction and download the PDF.

Our Nebraska pay stub generator is a Nebraska payroll maker that handles weekly, biweekly, semimonthly and monthly checks. Payroll that crosses state lines works the same way on the Montana paystub generator, the Missouri pay stub tool and the Minnesota paystub generator.

Keep Each Lincoln or Omaha Stub Honest

A Nebraska paystub should record wages that were really earned and paid. Use it for real payroll, to replace a lost stub or to support income alongside bank deposits and W-2 forms. Every Nebraska pay stub you create should match the employer's books. Falsifying income documents is fraud under Nebraska and federal law.