USA State Payroll Rates + Resources: State of Nebraska: Unemployment Insurance Reporting & Payments

Purpose

The purpose of this documentation is to outline the processes and requirements associated with submitting unemployment insurance reports and submitting unemployment insurance payments in the state of Nebraska.

Unemployment Insurance Reporting & Payments

Each contributing employer is required to file a Combined Tax Report Form UI -11T (found on page 37  of the 2017 New Employer Handbook) for each calendar quarter with payment of any amount due. Form UI - 11T must be filed in conjunction with Wage Report Form UI - 11W (found on page 38  of the 2017 New Employer Handbook) .

While all employers are encouraged to file electronically at UIConnect, those with a payroll exceeding $100,000 in either of the two previous years are expected to file reports and pay electronically. 


Once you have an active account established, your quarterly Combined Tax Report will be mailed to you automatically at the end of each calendar quarter. 

QuarterMonths In QuarterDue Date
1st QuarterJanuary - MarchApril 30th 
2nd QuarterApril - JuneJuly 31st
3rd QuarterJuly - SeptemberOctober 31st
4th QuarterOctober - DecemberJanuary 31st 

If the due date is on a weekend or holiday, the next business day becomes the date the quarterly reports and payment must be submitted.

For further details, see The Employer's guide to Unemployment Insurance.  

Good to Know!

Nebraska's 2021 taxable wage base is currently $9,000 and the new employer rate is 2.5%