The Department is not issuing a 2009 Nebraska Circular EN. The “special withholding rate” has changed to 1.5%. Employers using the percentage method tables need to replace the previous rate of 3% with the new 1.5% rate. This change is a result of the passage of LB1004 and became effective April 17, 2008. All other aspects of the January 1, 2008 changes, including rates and brackets, remain the same. Employers using the wage bracket tables may continue to use the shaded/nonshaded areas of the tables as a general guide for determining if the special withholding procedures should be used. |
