Who needs an unemployment insurance account, new hire reporting and workers’ compensation in Nebraska?

Issued by Nebraska Department of Labor; Nebraska State Directory of New Hires (DHHS); Nebraska Workers’ Compensation Court, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Nebraska

The Nebraska table lists this for every kind of business.

Workers’ compensation insurance is required for every employer with one or more employees, full time or part time, from the first hire. Register with the Department of Labor in the first quarter you pay wages, and report each new hire to the State Directory of New Hires within 20 days.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Nebraska Department of Labor; Nebraska State Directory of New Hires (DHHS); Nebraska Workers’ Compensation Court.

Sources and dates

Department of Labor 2026 guide to unemployment insurance combined tax rates; DHHS new hire reporting page; Neb. Rev. Stat. 48-106. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.