What Goes on a Nebraska Pay Stub
A Nebraska pay stub reads like most American stubs through the federal section: federal income tax driven by your W-4, Social Security at 6.2 percent up to the $184,500 wage base, and Medicare at 1.45 percent on every dollar. Those lines are identical whether you work in Omaha or Oregon.
Then comes the Nebraska line, which got friendlier in 2026. The state's ongoing rate cuts under LB 754 collapsed four brackets into three and dropped the top rate to 4.55 percent, so the withholding on a Lincoln paycheck is lighter than it was two years ago. Below the taxes sit benefit deductions for health coverage, retirement, or an HSA, and the stub finishes with net pay.
Nebraska Withholding Rules: Forms and Allowances
Nebraska has its own withholding form, the Nebraska Form W-4N, which employees complete so employers can calculate state withholding through the Nebraska Circular EN tables. It works alongside the federal W-4 rather than replacing it, and payroll systems update the tables each year as the legislature phases in lower rates.
For 2026 the three brackets are 2.46 percent, 3.51 percent, and 4.55 percent, with the top rate applying once taxable income passes the merged upper threshold. Because Nebraska also conforms to the federal standard deduction, a single filer subtracts that amount before the state brackets even begin, which keeps the state line on a typical stub smaller than newcomers expect.
Payday and Final Paycheck Rules in Nebraska
Nebraska's Wage Payment and Collection Act requires employers to pay workers at least semimonthly on designated regular paydays. Salaried office staff in Omaha and hourly crews in Grand Island alike should see a paycheck at least twice a month, and the payday schedule has to be communicated clearly.
When employment ends, Nebraska gives employers a short window: final wages are due by the next regular payday or within two weeks, whichever comes first. That deadline applies whether the worker quit or was let go, so a departing employee in Lincoln should not be waiting a full month for the last stub.
Are Itemized Pay Stubs Required in Nebraska?
Yes. Nebraska requires employers to provide an itemized statement of earnings and deductions with each payday. The statement has to show enough detail for the worker to verify gross pay, hours where relevant, and every deduction, which makes it straightforward to spot when state withholding drifts away from the published 2026 tables.
Example: A $62,000 Pay Stub in Omaha, Nebraska
Picture a single filer in Omaha earning $62,000 a year on a biweekly schedule. A Nebraska pay stub for that worker breaks down roughly like this:
| Item | Annual Amount |
| Gross Pay | $62,000.00 |
| Federal Income Tax (approx) | ~$5,270.00 |
| Social Security (6.2%) | $3,844.00 |
| Medicare (1.45%) | $899.00 |
| Nebraska income tax (2.46%/3.51%/4.55%, approx) | $2,470.00 |
| Net Annual Pay | ~$49,517.00 |
That leaves about $1,904.50 of net pay per biweekly check. The Nebraska line reflects the new 2026 three-bracket structure, and it moves up or down with W-4N allowances, 401(k) contributions, and any extra withholding the worker requests.
Frequently Asked Questions
What is Nebraska Form W-4N?
It is Nebraska's state withholding certificate. Employees fill it out so their employer can calculate Nebraska income tax withholding using the state's Circular EN tables, in addition to the federal W-4.
What changed about Nebraska income tax in 2026?
Under LB 754, Nebraska merged its top two brackets into one and cut the top rate to 4.55 percent for 2026, down from 5.2 percent in 2025. The 2026 brackets are 2.46, 3.51, and 4.55 percent.
How often must Nebraska employers pay employees?
At least semimonthly, on regular designated paydays. Employers must tell workers the payday schedule.
When is my final paycheck due in Nebraska?
By the next regular payday or within two weeks of separation, whichever comes first, whether you quit or were terminated.
Are pay stubs required in Nebraska?
Yes. Employers must furnish an itemized statement of earnings and deductions with each payday.
Related Tools
Generate your stub with the free Pay Stub Generator and verify the math with the Nebraska Paycheck Calculator. To see the Cornhusker tax cuts in context, compare a South Dakota pay stub or a Wyoming pay stub with no state tax line.
Sources: Nebraska Department of Revenue, Nebraska Department of Labor. Figures reviewed for 2026. This generator provides an estimate for planning purposes and is not tax advice.