Nebraska New Employer Registration: Step-by-Step Guide

Last reviewed: July 2026

When you hire your first employee in Nebraska, you trigger a series of registration requirements at the federal and state level. Handle them in order and you'll avoid the most common new-employer headache: trying to run payroll before an account number has actually arrived.

Registration Overview

Here's a checklist of what every new Nebraska employer needs:

• ☑ Federal Employer Identification Number (EIN)
• ☑ Nebraska withholding number (Nebraska Department of Revenue, Form 20)
• ☑ Nebraska SUI account (Nebraska Department of Labor)
• ☑ Workers' compensation insurance
• ☑ New hire reporting setup
• ☑ Payroll system or software

Step 1: Get Your Federal EIN

Your Employer Identification Number (EIN) is your federal tax ID. You need it for everything — federal tax filings, state registrations, opening a business bank account, and running payroll.

Apply online at IRS.gov/EIN. It's free and you receive your EIN immediately.

Step 2: Register with Nebraska Department of Revenue

File the Nebraska Tax Application, Form 20, with the Nebraska Department of Revenue to get your withholding number before you withhold a dollar of state income tax. New hires also complete Form W-4N, Nebraska's withholding certificate, alongside the federal W-4 — run any tricky scenario through our W-4 helper.

From the Payroll Desk

Don't wait until your first payroll to register. State registrations can take days to process by mail, and you can't legally withhold or remit tax without an account number.

Step 3: Register for SUI

Register for a State Unemployment Insurance account through the Nebraska Department of Labor. You'll be assigned:

• An employer account number
• Your initial SUI rate (1.25% for new non-construction employers in 2026, 5.40% for construction)
• Quarterly filing requirements

SUI is an employer-paid tax on the first $9,000 of each employee's wages in 2026. See our Nebraska SUI Rates 2026 guide for details.

Step 4: Workers’ Compensation Insurance

Nebraska requires workers' compensation coverage for nearly every employer, generally starting with the first employee. Coverage protects you and your employees if someone is injured on the job.

You can obtain workers' comp through private insurance carriers or a licensed agent. Compare quotes from a couple of carriers to find the best rate for your industry classification.

Step 5: New Hire Reporting

Federal and Nebraska law require you to report every new hire within 20 days of their start date through the Nebraska State Directory of New Hires. This information is used to enforce child support orders and prevent unemployment fraud. See our New Hire Reporting guide for more on the federal requirement.

Step 6: Set Up Payroll

With registrations in hand, decide how you'll run payroll day to day. Keep your EIN confirmation, Nebraska withholding number, and SUI rate notice in one place — you'll need all three every time you file. Many small Nebraska employers start manually and move to payroll software once the filing calendar gets hard to track by hand.

Frequently Asked Questions

Where do Nebraska employers register for unemployment insurance?

Nebraska employers register for UI (unemployment insurance) with the Nebraska Department of Labor. Registration is completed online through the agency's employer portal before running your first payroll.

Where do Nebraska employers register for state income tax withholding?

Nebraska employers register for state income tax withholding with the Nebraska Department of Revenue by filing the Nebraska Tax Application, Form 20. You will receive a state withholding number used on all tax filings and deposits.

Do I need to register before running my first payroll in Nebraska?

Yes. You must have your Nebraska employer account numbers before filing or depositing state payroll taxes. Register with the Nebraska Department of Revenue and the Nebraska Department of Labor as soon as you know you'll hire your first employee.