Coverage: Same as under federal law.

Rates: 0.05% — 5.4%; 3.5% (no experience)

Taxable Wage Limit: $7,000

Employee Withholding: None

Administration:

Commissioner of Labor
Unemployment Insurance Division
550 South 16th Street
P.O. Box 94600
Lincoln, Nebraska 68509-4600
Telephone: 402-471-9000