All states · Updated for 2026
How to pay a nanny in Nebraska
Everything a Nebraska family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- Nebraska unemployment tax: register with Nebraska Department of Labor (NDOL), Unemployment Insurance Tax after household (domestic) employers: $1,000 or more in cash wages in a calendar quarter (federal household-employer standard; not re-verified against an ndol publication in this pass); new employers pay 1.25% on the first $9,000.00 of wages; file UI 11T Combined Tax Report and UI 11W Wage Report (NEworks) quarterly.
- Nebraska income tax: withhold per W-4N.
- New hire report: within 20 days of their start date.
- Minimum wage: $15.00/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Not verified in this pass. The Nebraska Workers' Compensation Act has historically excluded domestic servants employed in a private household — confirm with the Nebraska Workers' Compensation Court.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and W-4N.
- File the Nebraska new-hire report within 20 days at the state site.
- Register with Nebraska Department of Labor (NDOL), Unemployment Insurance Tax once you cross household (domestic) employers: $1,000 or more in cash wages in a calendar quarter (federal household-employer standard; not re-verified against an ndol publication in this pass) (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file UI 11T Combined Tax Report and UI 11W Wage Report (NEworks). Last day of the month after each quarter. 2026 taxable wage base $9,000 ($24,000 for category-20 employers) and new-employer combined rate 1.25% (5.40% construction) per NDOL CY 2026 Combined Tax Rates.
- January: W-2 to your nanny, W-2/W-3 to the SSA, W-3N Nebraska Reconciliation of Income Tax Withheld (with state W-2 copies); quarterly/annual 941N to the state. April: Schedule H with your 1040.
Run your numbers
Use the free Nebraska nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in Nebraska?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. Nebraska unemployment tax applies after household (domestic) employers: $1,000 or more in cash wages in a calendar quarter (federal household-employer standard; not re-verified against an ndol publication in this pass).
Do I withhold Nebraska income tax from my nanny?
Yes, using W-4N your nanny fills out. CareTab computes it each paycheck.
What forms do I file in Nebraska?
UI 11T Combined Tax Report and UI 11W Wage Report (NEworks) quarterly with Nebraska Department of Labor (NDOL), Unemployment Insurance Tax, W-3N Nebraska Reconciliation of Income Tax Withheld (with state W-2 copies); quarterly/annual 941N annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in Nebraska?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in Nebraska. Nebraska has no state overtime law; FLSA applies (live-in domestic workers exempt from overtime). State minimum wage $15.00 effective 1/1/2026 (Initiative 433; the 2025 LB 258 amendment changes future indexing) — the $15.00 figure is from a secondary summary, confirm at dol.nebraska.gov. Nebraska's minimum-wage statute covers employers with four or more employees; FLSA minimum wage still applies to household employers.
What is the minimum wage for a nanny in Nebraska?
$15.00 per hour in 2026.
Pay your Nebraska nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with UI 11T Combined Tax Report and UI 11W Wage Report (NEworks) pre-filled. 14-day free trial, no card needed.
Start free trialSources: Nebraska Circular EN — Income Tax Withholding on Wages, Pensions and Annuities, and Gambling Winnings, for wages paid on or after January 1, 2026 (8-429-2025); Nebraska Income Tax Withholding Percentage Method Tables (2026), Tables 1–8; Nebraska Department of Labor — CY 2026 Combined Tax Rates ($9,000 wage base; new employer 1.25%, construction 5.40%). Rules for 2026 are provisional. General information, not tax or legal advice.