# Nebraska Paycheck Calculator

Last updated October 22, 2026FreeNo signupFormula shown

Enter your pay, how often you are paid, the allowances on your Form W-4N and the answers on your Form W-4, and this Nebraska paycheck calculator shows your 2026 take-home pay. It follows the Department of Revenue's percentage method, 2.26% to 4.60% across six steps of pay, and works out the employer's side of the bill under it.

State

NebraskaHow it is figuredNebraska takes $2,440 a year off for each allowance, then withholds 2.26% to 4.60% across six steps of pay.

Another state? [Pick any of the 50 states and DC](https://www.teampredict.ai/tools/paycheck-calculator).

I'm paid

SalaryHourly

Yearly salary (USD)

Pay frequencyWeekly (52 paychecks a year)Every two weeks (26 a year)Twice a month (24 a year)Monthly (12 a year)

Filing status on Form W-4Single or married filing separatelyMarried filing jointlyHead of household

Nebraska withholding

Allowances on Form W-4N (line 1)

Each is worth $2,440 a year: 1 for you, 1 if you have one job, 1 for a spouse, 1 for each dependent, 1 as head of household.

Form W-4 steps 2 to 4

Step 2 box is checked

Two jobs with similar pay, or both spouses work.

Children under 17

Step 3: $2,200 each.

Other dependents

Step 3: $500 each.

Other income per year

Step 4(a).

Deductions per year

Step 4(b).

Extra withholding each paycheck (USD)

Step 4(c).

401(k), % of pay

2026 limit $24,500.

Health premiums per paycheck

Pre-tax.

HSA per paycheck

2026 limit $8,750.

Take-home pay per paycheck

$1,860.57

$2,307.69 gross · $447.12 withheld (19.4%)

teampredict.ai/tools/paycheck-calculator/nebraska

Where this paycheck goes

Gross pay

$2,307.69

Federal income taxW-4 methodIRS Publication 15-T (2026) percentage method, worked from your Form W-4 entries.

\- $193.08

Social Security6.2%To $184,500Social Security tax stops once your pay for the year reaches the $184,500 wage base.

\- $143.08

Medicare1.45%

\- $33.46

Additional Medicare0.9%Over $200,000Withheld on pay above $200,000 in a calendar year, whatever your filing status.

\- $0.00

Nebraska income taxState methodNebraska takes $2,440 a year off for each allowance, then withholds 2.26% to 4.60% across six steps of pay.

\- $77.50

401(k)Pre-taxSkips federal income tax, but Social Security and Medicare still apply.

\- $0.00

Health premiumsPre-taxThrough a cafeteria plan, these skip income tax, Social Security and Medicare.

\- $0.00

HSA

\- $0.00

Take-home pay$1,860.57

Over the year, 26 paychecks

Gross pay

$60,000

Taxes

\- $11,625

Pre-tax deductions

\- $0

Share kept

80.6%

Take-home pay$48,375

Copy resultsCopy link

_Figure: Bar chart of the year's gross pay of $60,000. Federal income tax: $5,020; Social Security: $3,720; Medicare: $870; Nebraska income tax: $2,015; Take-home pay: $48,375._

_Figure: Line chart of yearly take-home pay against gross pay, from $0 to $100,000, with the same filing status and deductions as the calculator. The dashed line is gross pay. At $60,000 gross, take-home is $48,375._

## This pay costs the employer $64,745 a year, $2,490.17 each pay period.

What the employer adds, per year

Employer Social Security6.2% to $184,500

$3,720

Employer Medicare1.45%

$870

Federal unemployment (FUTA)0.6% of the first $7,000No credit cut6.0% less a 5.4% credit. The Labor Department's September 2026 list of states that may lose part of that credit names only California and the Virgin Islands.

$42

Nebraska unemployment1.25% of the first $9,000New employer rateA new Nebraska employer outside construction pays 1.25% in 2026 on the first $9,000 of each employee's pay (a new construction employer pays 5.40%).

$113

Employer taxes$4,745

Total cost of the employee

Gross pay

$60,000

Employer taxes

\+ $4,745

Per pay periodYearly averageUnemployment taxes stop at their wage bases, so the first paychecks of the year cost more than the last.

$2,490.17

Per year$64,745

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## Nebraska takes $2,440 a year off for each allowance, then withholds 2.26% to 4.60% across six steps of pay.

Circular EN's percentage method subtracts the value of the allowances on the W-4N from the paycheck, $93.85 each when paid every two weeks. It then looks the result up in the Single or Married table: nothing up to the first amount, then a printed base plus 2.26%, 3.22%, 4.21%, 4.35%, 4.48% and 4.60% of the excess over each step. Head of household and married filing separately both use the Single table. Nebraska taxable wages are equal to federal taxable wages.

## A $60,000 Nebraska salary takes home $1,860.57 every two weeks.

The calculator opens on this case: a single employee with two allowances, on a standard Form W-4, paid every two weeks, with no pre-tax deductions.

-   Gross pay: $60,000 ÷ 26 = $2,307.69
-   Federal income tax: $193.08
-   Nebraska income tax: $2,307.69 − 2 × $93.85 = $2,119.99; $51.65 + 4.48% × ($2,119.99 − $1,543) = $77.50
-   Social Security: 6.2% × $2,307.69 = $143.08; Medicare: 1.45% = $33.46
-   Take-home pay: $1,860.57 a paycheck, $48,374.88 a year

_Figure: Bar chart for a single employee on a $60,000 salary, paid every two weeks, paid 26 times a year. Federal income tax: $5,020 · 8.4%; Social Security: $3,720 · 6.2%; Medicare: $870 · 1.4%; Nebraska income tax: $2,015 · 3.4%; Take-home pay: $48,375 · 80.6%._

A single employee on a $60,000 salary, paid every two weeks. Invented example. Each tax is rounded to the cent in every paycheck, as payroll does.

## Each allowance on the W-4N is worth $4.21 a paycheck at this pay, until the 1.5% minimum applies.

With 10 allowances the Nebraska tax is $44.09. At 12 it is $35.98, but at 15 or more the tables give less than 1.5% of the pay and the minimum takes over, so $40.85 is withheld however many more are claimed, and it is higher than at 12.

_Figure: Bar chart of the Nebraska income tax withheld from one biweekly paycheck on a $60,000 salary, single, with 0 allowances: $85.91; 2 allowances: $77.50; 5 allowances: $64.89; 10 allowances: $44.09; 12 allowances: $35.98; 15 allowances: $40.85; 20 allowances: $40.85._

Invented example: a $60,000 salary, single, paid every two weeks. The minimum is 50% of the tax of a single employee with one allowance.

## Without a W-4N the employer withholds as if you were single with no allowances.

For every federal W-4 filled in since January 1, 2020, Nebraska wants its own certificate. Without one, the $85.91 of the Single table at zero allowances is withheld from the $60,000 example, even for a married employee. With the W-4N and two allowances, a married employee has $65.25 withheld.

_Figure: Bar chart of the Nebraska income tax withheld from one biweekly paycheck on a $60,000 salary: Single, 2 allowances: $77.50; Head of household, 2 allowances (Single table): $77.50; Married, 2 allowances: $65.25; No W-4N: single, no allowances: $85.91._

Invented example: a $60,000 salary, paid every two weeks, no pre-tax deductions. The federal Form W-4 status changes along with the choice.

## A 401(k) lowers Nebraska withholding by $6.20 a paycheck.

Circular EN says Nebraska taxable wages equal federal taxable wages. A 401(k) deferral of 6% on the $60,000 example is $138.46 a paycheck, and take-home pay falls by only $115.64. Social Security and Medicare still apply to a 401(k) deferral, but not to health premiums or an HSA contribution made through a cafeteria plan.

_Figure: Bar chart of the tax withheld from one biweekly paycheck on a $60,000 salary, single: Federal tax, no 401(k): $193.08; Federal tax, 6% 401(k): $176.46; Nebraska tax, no 401(k): $77.50; Nebraska tax, 6% 401(k): $71.30._

Invented example: a $60,000 salary, single, paid every two weeks. 6% of pay is $138.46 a paycheck.

## Hiring that employee costs $64,745 a year in Nebraska.

On top of the $60,000, the employer matches Social Security and Medicare at 6.2% and 1.45%, which is $4,590. It pays federal unemployment tax of 0.6% on the first $7,000, which is $42. A new Nebraska employer outside construction pays unemployment tax at 1.25% on the first $9,000 of pay, which is $112.50. The employee pays nothing toward it.

_Figure: Bar chart of the employer's taxes on an employee on a $60,000 salary: Employer Social Security $3,720; Employer Medicare $870; Nebraska unemployment $113; Federal unemployment (FUTA) $42. Together $4,745, for a total cost of $64,745 a year._

An employee on a $60,000 salary. Nebraska unemployment is the 2026 new-employer rate of 1.25% on the first $9,000.

## Take-home pay in Nebraska runs from $33,195 on $40,000 to $107,660 on $150,000.

For a single employee with two allowances, paid every two weeks. At $100,000 the year's take-home is $75,349. For the neighbor to the south, see the [Kansas paycheck calculator](https://www.teampredict.ai/tools/paycheck-calculator/kansas).

Take-home pay in Nebraska for a single employee on a standard Form W-4, paid every two weeks, with no pre-tax deductions. Nebraska taxes are its income tax.

Salary

Federal tax

Social Security and Medicare

Nebraska taxes

Take-home a year

Every two weeks

$40,000

$2,620

$3,060

$1,126

$33,195

$1,276.71

$50,000

$3,820

$3,825

$1,567

$40,788

$1,568.78

$60,000

$5,020

$4,590

$2,015

$48,375

$1,860.57

$75,000

$7,670

$5,738

$2,687

$58,905

$2,265.59

$100,000

$13,170

$7,650

$3,831

$75,349

$2,898.05

$150,000

$24,734

$11,475

$6,131

$107,660

$4,140.78

## Methodology & sources

The formula this calculator uses is shown in full above, and every assumption is an input you control. There are no hidden industry presets. All math runs in your browser; nothing you enter is stored or sent to a server. For the reasoning behind the formula and its edge cases, see:

-   [IRS Publication 15-T (2026): Federal Income Tax Withholding Methods, Percentage Method Tables for Automated Payroll Systems](https://www.irs.gov/pub/irs-pdf/p15t.pdf)
-   [IRS Publication 15 (2026), Employer's Tax Guide: Social Security wage base of $184,500, Medicare, FUTA, 401(k) and cafeteria plan treatment](https://www.irs.gov/pub/irs-pdf/p15.pdf)
-   [IRS Form W-4 (2026): Step 3 credits of $2,200 and $500](https://www.irs.gov/pub/irs-pdf/fw4.pdf)
-   [IRS Topic 751: Social Security and Medicare withholding rates, Additional Medicare Tax over $200,000](https://www.irs.gov/taxtopics/tc751)
-   [IRS Instructions for Form 940: FUTA tax of 6.0% less a credit of up to 5.4%, on the first $7,000](https://www.irs.gov/instructions/i940)
-   [U.S. Department of Labor: FUTA credit reductions, potential 2026 list (California and the Virgin Islands)](https://oui.doleta.gov/unemploy/futa_credit.asp)
-   [IRS: 401(k) limit of $24,500 for 2026](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500)
-   [IRS Rev. Proc. 2025-19: 2026 HSA limits of $4,400 and $8,750](https://www.irs.gov/pub/irs-drop/rp-25-19.pdf)
-   [U.S. Department of Labor, Fact Sheet #23: overtime at time and one-half over 40 hours in a workweek](https://www.dol.gov/agencies/whd/fact-sheets/23-flsa-overtime-pay)
-   [Nebraska Department of Revenue: Circular EN for wages paid on or after January 1, 2026 (Rev. 11-2025), the allowance value, the percentage method tables and the 1.5% minimum](https://revenue.nebraska.gov/sites/default/files/doc/business/Cir_En_2025/2026cir_en_whole.pdf)
-   [Nebraska Department of Revenue: Form W-4N, Nebraska Withholding Allowance Certificate (Rev. 1-2022)](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/w4n.pdf)
-   [Nebraska Department of Labor: 2026 UI guide to understanding your combined tax rate (new employer rate 1.25%, 5.40% in construction, taxable wages of $9,000)](https://dol.nebraska.gov/webdocs/Resources/Items/2026%20UI%20guide%20to%20understanding.pdf)
-   [U.S. Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026 (taxable wage base and new employer rate by state)](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf)

## Frequently asked questions

How does Nebraska work out the income tax taken from my paycheck?

Circular EN's percentage method subtracts the value of your withholding allowances from the paycheck ($93.85 for each on a biweekly paycheck, one-twenty-sixth of $2,440), then reads the tax from a Single or Married table with six steps from 2.26% to 4.60%. For a $60,000 salary with two allowances that is $2,307.69 less $187.70, $2,119.99, and the row over $1,543 gives $51.65 + 4.48% × ($2,119.99 − $1,543) = $77.50.

How much is $60,000 a year after tax in Nebraska?

For a single employee paid every two weeks with two allowances, a $60,000 salary takes home $1,860.57 a paycheck, or $48,374.88 a year. The year's taxes are $5,020.08 of federal income tax, $2,015.00 of Nebraska income tax, $3,720.08 of Social Security and $869.96 of Medicare.

How much is $20 an hour after tax in Nebraska?

At 40 hours a week and weekly pay, $20 an hour is $800.00 gross and $661.73 take-home a week for a single employee with two allowances. That is $54.08 of federal income tax, $22.99 of Nebraska income tax, $49.60 of Social Security and $11.60 of Medicare. Switch to hourly in the calculator to type your own hours, including overtime.

How many allowances do I claim on the Nebraska Form W-4N?

The worksheet adds up to five lines: 1 for yourself if no one else can claim you (line 4a), 1 if you are single with one job or married with one job and a spouse who does not work (4b), 1 for your spouse, or 0 if you have a working spouse or more than one job (4c), one for each dependent who qualifies for the federal child or dependent credit (4d) and 1 for head of household (4e). A single employee with one job therefore claims 2. Each is worth $2,440 a year, which is $4.21 less tax in each biweekly paycheck at this pay: $85.91 with none, $81.70 with one and $77.50 with two.

What if I did not hand in a Form W-4N?

For every federal W-4 completed on or after January 1, 2020, the employee must complete a W-4N, because Nebraska's standard deduction and personal exemption credits differ from the federal ones. If none is on file, the employer must withhold as if the employee were single with no allowances, whatever the marital status. On the $60,000 example that is $85.91 a paycheck, even for a married employee, who would have $65.25 withheld on the Married table with two allowances.

What is Nebraska's 1.5% minimum withholding, and why can more allowances raise the tax?

An employer with more than 24 employees must withhold at least 1.5% of each employee's taxable wages. When the percentage method gives less, the withholding is raised to at least 50% of what it would be for a single employee with one allowance (or a married one with two). On the $60,000 example $35.98 is withheld with 12 allowances, but with 15 the tables give less than 1.5% of the pay, so the minimum applies and $40.85 is withheld, the same as with 20. A lesser amount can be withheld if the employee documents children, marital status or itemized deductions. The calculator applies the minimum.

How does Nebraska tax a bonus?

When a bonus is paid with regular wages, the tax is figured as if the total were a single payment for the regular pay period. When it is paid at a different time, the employer can add it to the current or the latest regular pay, or withhold at a flat 3.5% rate. This calculator treats all pay as regular pay, and the bonus tax calculator works out the bonus case.

What does a 401(k) do to my Nebraska paycheck?

It lowers the tax. Circular EN says Nebraska taxable wages are equal to federal taxable wages, so a 401(k) deferral comes out of the pay before the table is read. Putting 6% of a $60,000 salary into a 401(k) ($138.46 a paycheck) cuts Nebraska withholding by $6.20 and take-home pay by only $115.64.

Who pays unemployment tax in Nebraska, and how much is it?

The employer does, to the Department of Labor, and nothing comes out of your paycheck for it. In 2026 the taxable wage base is $9,000 per worker (it is $24,000 for employers in the highest tax category), and a new employer outside construction pays 1.25% (a new construction employer pays 5.40%). That is $113 a year for an employee paid $60,000. Nebraska is not on the Labor Department's list of states with a 2026 federal credit reduction.

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