Official Nebraska Government Website

for Employers

Reporting a change or error

If you’ve discovered an error on a previously submitted quarterly Combined Tax Report or Wage Report you can download a correction form and submit the correction by mail.  Click here* to download the U.I. 11A Adjustment form now.

If you need to change your mailing address or report some change in the ownership or status of your business you can do that as well by downloading a form.  Click here* to download a Notice of Change Form now.

If you need to talk to someone, click here to get the name and phone number of your closest unemployment insurance tax representative.

*Requires Adobe Acrobat Reader


Controlling unemployment costs
Here are a few suggestions on ways to control your unemployment costs:
  1. Make sure you submit all UI Combined Tax Quarterly Reports (UI Form 11) timely.  A late report will result in a penalty between $25 and $200.  Even if you are unable to pay the tax due, submit the reports timely and avoid the penalty.  Be sure all combined tax reports have been filed by October 31 each year.  If you have not filed all combined tax reports by October 31 you will be assigned to the highest combined tax category for the following year.
  2. Pay your tax liability as promptly as possible.  Interest is charged on delinquent tax at 1.5% per month (18% per year).
  3. Each January employers complete an IRS Form 940 for Federal Unemployment Tax (FUTA).  Be sure you are current with your annual state liability by January 31, each year.  Contributions paid to the state by January 31, each year qualifies for a credit towards FUTA.  If you are delinquent paying your state taxes (contributions) you will lose FUTA credit costing you money.
  4. Be sure you are correctly calculating the employee's taxable wages.  You pay tax only on the gross wages paid up to taxable wage base for the year.  The taxable wage base in 2005 is $7,000.  In 2006 it is $8,000 and in 2007 and thereafter it is $9,000.  Taxable wage are calculated on a yearly basis.  Some employers mistakenly believe they must begin recalculating taxable wages each quarter rather than each year.
  5. Complete fully any Request to Employer for Separation Information (UI Form 350) which you receive.  Provide full and accurate information regarding the separation.  In some instances claimants can be declared ineligible for benefits.  In other instances benefits paid will not be charged against your account if timely information is received.  Be sure to mail the form to the address specified on the form so it is received by the due date, or FAX the form to the number shown so it is received by close of business on the due date.

Federal Unemployment Tax (FUTA)

Most employers pay federal unemployment tax to the IRS. The federal unemployment tax is in addition to state unemployment tax. The tax is reported to the IRS by January 31, each year on IRS Form 940 or 940EZ. Employers who have a liability of $500 or more at the end of any calendar quarter are to make a quarterly deposit of FUTA along with their federal withholding payment.

The state and federal unemployment insurance tax systems are interrelated. All employers have a basic FUTA tax rate of 6.2% on the first $7,000.00 paid to each employee each year. However, if the employer is current with state unemployment insurance contributions, the employer gets a 5.4% FUTA credit so the effective FUTA rate becomes .8% on the first $7,000.00.

Click here to view the Federal Unemployment Tax Act webpage.


Independent Contractors

It is common to encounter misconceptions about who is and who is not an independent contractor. For Nebraska state unemployment insurance purposes, services provided by an Independent contractor are exempt from employment. This means no tax is owed and no benefits can be paid based on services provided as an independent contractor. However, Nebraska revised statutes (§48-604(5)) include a definition or test to define an independent contractor relationship and it is this statute that controls who is or is not an independent contractor. The requirements extend far beyond simply calling an individual an independent contractor or having a worker sign an independent contractor agreement.

The statute creates a three-part conjunctive test which is not the same as the common law or 20 point test used by the Internal Revenue Service. All three parts of the test must be met for an individual to be exempt from employment as an independent contractor. The test is sometimes referred to as the A-B-C test. Payment for services will be considered employment unless and until it can be shown to the satisfaction of the commissioner that:

  1. such individual has been and will continue to be free from control or direction over the performance of such services, both under his or her contract of service and in fact,
  2. such service is either outside the usual course of the business for which such service is performed or such service is performed outside of all the places of business of the enterprise for which such service is performed, and
  3. such individual is customarily engaged in an independently established trade, occupation, profession, or business. The provisions of this subdivision are not intended to be a codification of the common law and shall be considered complete as written;

If you need more information concerning independent contractors, please contact your field representative.


Experience rate abuse

Instances of abusing state unemployment insurance tax rate systems across the country have been brought to light in the recent past. The term “SUTA dumping” refers to attempts to “dump” a high experience tax rate in order to obtain an artificially low tax rate. SUTA stands for “State Unemployment Insurance Tax Act” - a generic term for a state’s unemployment insurance program. SUTA dumping unfairly allows one employer to escape the true cost of unemployment insurance and shift that cost to other employers.

SUTA dumping as well as advising others to participate in SUTA dumping is a felony under state statute and carries civil penalties as well. In addition to judicial remedies, SUTA dumpers will be assigned penalty tax rates for future years. Nebraska Workforce Development advises employers to be wary of schemes being promoted to reduce unemployment insurance costs by manipulating accounts, transferring employees or creating artificial structures for reporting payroll.


Other employment tax related responsibilities

New employers need to be aware of the following responsibilities concerning employment taxes.

  • Federal Witholdings - These are handled through the I.R.S. which assigns a federal employer's identification number and collects the employee and employer share of medicare and social security taxes.
  • State Withholdings - The Nebraska Department of Revenue collects from employers the withholdings for state income tax.
  • Workers Compensation - The Nebraska Workers Compensation Court administers this program. Employers generally buy workers compensation coverage from a private insurance agent.
  • FUTA - Federal Unemployment Tax Act - FUTA is reported to the IRS on a 940 or 940EZ form in January for the year previous. If accumulated FUTA tax exceeds $500 at the end of any quarter a deposit must be made.

Click here to find links to these and other resources.



Unemployment Website
Effective July 10, online unemployment claims must be filed by logging into

May Unemployment Rates
Nebraska: 2.6%
National: 5.5%

Next Release Date:
June Rates July 21 at 9:00 AM

Apollo Retail Specialists Open Positions
07/06/2015 - 07/07/2015
7:00 AM - 8:00 PM

Friend, NE
Friend, NE

BIG Summer Job Fair
07/07/2015 - 07/07/2015
1:00 PM - 6:00 PM

Ralston Arena
7300 Q Street
Omaha, NE

Gibbon Packing Hiring Event
07/08/2015 - 07/08/2015
10:00 AM - 4:00 PM

Nebraska Department of Labor - American Job Center
203 E. Stolley Park Road, Suite A
Grand Island, NE

Omaha Call Center - HIRE ON THE SPOT - Job Fair
07/08/2015 - 07/08/2015
10:00 AM - 2:00 PM

American Red Cross - Omaha Call Center
13831 Chalco Valley Parkway, Second Floor
Omaha, NE

JobsGuide JOB FAIR - August 12, 2015
08/12/2015 - 08/12/2015
1:00 PM - 5:00 PM

United States
7007 Grover Street
Omaha, NE

JobsGuide JOB FAIR - September 2, 2015
09/02/2015 - 09/02/2015
1:00 PM - 5:00 PM

United States
7007 Grover Street
Omaha, NE

Access Our Tools

Claim Benefits Online
Guide to Unemployment
Contractor Registration
Wage Complaint Form
Assessment Tools

Guide to Unemployment
Report Unemployment Fraud
News / Press Releases
Nebraska Workforce Trends
Professional Employment     Organizations

Appeal Unemployment Decision
Employee Eligibility Check
Hire Workers
    Federal Bonding Program
    Foreign Labor Certification
    LMI for Business
    Post a Job Fair
Layoff and Downsizing
Learn about Unemployment    Taxes
OSHA Consultation
SIDES E-Response
Train Your Employees
Unemployment Insurance    Handbook

Guide to Unemployment
Approved Training Program
   Approved Training Application
Claim Benefits
Find A Job Fair
Receive Re-employment    Services
Register for Employment    Services
Report Fraud
Right to Appeal
Unemployment Tax Forms
Guide to Understanding    Nebraska Unemployment    Insurance Tax
US Bank ReliaCard

Assessment Tools
   Ability Profiler
   Interest Profiler
   Work Importance Profiler
Job Fairs
Job Search / Post Resume
Register for Employment    Services

Labor Market Information    NEworks Home Page

Boiler Program
Breastfeeding Requirements
      in the Workplace

Contractor Registration
    Search Registered

Elevator / Amusement Ride   Program
Employee Classification Act Employment of Minors
Fatality Assessment Control   Evaluation
Federal & State Posters
File a Wage Complaint
Juvenile Records
Migrant / Seasonal Farmworkers
OSHA Consultation Program
Professional Employment     Organizations

Appeal Tribunal Precedent      Manual
Battelle Study
Business Service Portfolio
DOL Corrective Action Plan
Employment Services    Application
Employee Classification Act
Employee Classification Act    Annual Report
Federal & State Posters
Job Order Form
Layoff Report
News / Press Releases
Public Benefit Annual Report
Tax Assistance for the    Unemployed
Guide to Unemployment
Unemployment Insurance Annual Report
Unemployment Tax Forms
Unemployment Tax Electronic    Filing
USDOL Sanction Letter

Veterans Services Resources
Hiring Our Heroes
The Good Life for Veterans
Veteran Representatives

JD-NEG Home Page