Nebraska paychecks in 2026: what changed
Nebraska's minimum wage reached $15.00 in 2026, and new withholding tables took effect.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Minimum wage: $15.00 from January 1, 2026, up from $13.50; tipped cash wage $2.13.
- Youth minimum wage: $13.50 for 14- and 15-year-olds from July 17, 2026.
- New Circular EN tables for wages paid from January 1, 2026, at 2.26% to 4.6%; each allowance is worth $2,440 a year.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 Nebraska paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- Nebraska Department of Revenue — 2026 Circular EN, Nebraska Income Tax Withholding (8-429-1998 Rev. 11-2025) — wages paid on or after January 1, 2026; $2,440 allowance; single with no allowances when no W-4N; 1.5% / 50% minimum withholding; 3.5% supplemental option; no worked example, no rounding rule
- Nebraska Department of Revenue — 2026 Percentage Method Tables (Circular EN) — Tables 1–8; Single including head of household, Married including surviving spouse; 2.26% to 4.60%
- Nebraska Department of Revenue — 2026 Circular EN Instructions — allowance per period: weekly $46.92, bi-weekly $93.85, semi-monthly $101.67, monthly $203.33, annual $2,440; percentage method steps
- Nebraska Department of Revenue — Form W-4N, Nebraska Withholding Allowance Certificate (Rev. 1-2022) — Single or Married filing jointly / qualifying widow(er); line 1 allowances; line 2 additional amount; line 3 exempt
- Nebraska Department of Revenue — Income Tax Withholding FAQs — no W-4N → single rate, no allowances; 50% single-1 / married-2 minimum level
- Nebraska Department of Labor — Wages (fact sheet) — $15.00 from January 1, 2026; $13.50 for 14- and 15-year-olds from July 17, 2026; $2.13 tipped; regular paydays with 30 days' written notice of changes; final pay two weeks after termination or next regular payday, whichever is sooner; penalties up to $500 / $5,000
- Nebraska Department of Labor — Nebraska's Minimum Wage Increases to $15 Effective January 1, 2026 (December 22, 2025) — $2.13 tipped; cost-of-living increases from 2027
- Nebraska Department of Labor — Nebraska Minimum Wage Increases to $13.50 Effective January 1, 2025
- Neb. Rev. Stat. § 48-1202 — Wage and Hour Act definitions — employer: four or more employees at any one time
- U.S. Department of Labor — Overtime pay — time and one-half after 40 hours in a workweek