Apply for an Employer Identification number (also known as an EIN or FEIN) if you don’t already have one. The simplest (and preferred way) is to apply for an EIN with the IRS online. There is no cost to apply for an EIN.

To learn more about applying for an EIN, read our help article, “Your Step-by-step Guide on How to Apply for EIN”

While it’s not required, we recommend that you register for this federal tax paying system. You can easily register online. Your EFTPS (Electronic Federal Tax Payment System) account will be helpful for you to make tax payments online, or view whatever tax filings have been made on your behalf by Patriot.

To find out more about the EFTPS, please read our article, “What Is EFTPS?”

To register for a state tax account, you can register online or fill out the Nebraska Tax Application and fax it to 402-471-5927 or mail the form to:

In most cases, you will receive your tax identification number immediately (online registration) or in about two weeks (faxing form).

Nebraska new employers can register online with the Nebraska Department of Labor.

This account will be necessary for paying your state unemployment insurance (SUI) combined taxes.

The Nebraska new employer SUTA rate is 1.25% for 2026. New construction employers use 5.4% for 2026.

Employers in Nebraska will receive a new State Unemployment Tax Assessment (SUTA) rate every year.

To learn more about SUTA, please read our article, “What Is SUTA Tax?”

You must have workers’ comp insurance if you have at least 1 employee in Nebraska. You can sign up for workers’ comp insurance through a private provider or state-operated fund. Learn more about workers’ comp requirements in Nebraska here.

Patriot’s online payroll offers free pay as you go (PAYG) workers’ comp integration with our partner, ERGO NEXT Insurance. You can get a free quote with ERGO NEXT here.

The Federal government requires employees fill out Form I-9 for work verification. Learn more by reading “Form I-9 In a Nutshell”

You must retain each employee’s completed Form I-9 as long as the individual works for you. For more information, please read “What Should Be in an Employee File?”

Employees need to fill out Form W-4, Employee’s Withholding Certificate for federal income taxes.

For more information, read our help article, “What Is a W-4 Form, and What Is it Used for?”

Have your new employee fill out Form W-4N, the Nebraska Employee’s Withholding Allowance Certificate for state income taxes (SIT).

Nebraska employers must pay their employees a minimum wage of $15.00 per hour in 2026.

By law you are required to post the Nebraska minimum wage poster where your employees can read it.

Get annual posters and all federal, state, county, and city labor law updates with Patriot’s labor law poster store, powered by PosterElite!