Coverage: Same as under federal law.
Rates: 0.24% — 5.4% (based on rate category); new non-construction employers: 2.5% or state's average tax rate (category 12), whichever is less; new construction employers: highest tax rate for the year (category 20); maximum 1% combined tax emergency solvency surcharge may be imposed for 2008 and 2009
Taxable Wage Limit: $9,000 for 2008 and 2009 and each year thereafter
Employee Withholding: None
Administration:
Department of Workforce Development
Unemployment Insurance Division
550 South 16th Street
P.O. Box 94600
Lincoln, Nebraska 68509-4600
Telephone: (402) 471-9839