Nebraska Workers' Compensation Cost Calculator
Key facts: workers' comp in Nebraska
- Who must be covered
- Mandatory starting at 1 employeeOfficial agency: NWCC
- Average rate
- $1.12 per $100 of payrollRank #23 of 51 (#1 = most expensive), above the $1.09 national median
- Rating organization
- NCCINational Council on Compensation Insurance · Private insurers
- Verified from official records
- October 3, 2026Rates: Oregon DCBS study, June 2025
Most Nebraska employers must have workers' comp, from one employee in the regular trade or business; exceptions such as federal employers are listed in Neb. Rev. Stat. § 48-106. Coverage must come from an insurance company licensed in Nebraska, or the court must authorize the employer to self-insure. There is no state fund.
Rates in effect February 1, 2023 · Oregon Department of Consumer and Business Services, 2024 study (June 2025) · Nothing you enter leaves your browser
2024 study rate for all industries in Nebraska. Edit it if your policy shows a different rate.
For the class you're pricing. Insurers rate each class code's payroll separately.
Printed on your experience rating worksheet or renewal. New or small employers that don't qualify for experience rating are rated at 1.00.
Estimated premium
$11,200
per year at an EMR of 1.00
At an average mod
$11,200
per year at an EMR of 1.00
Your EMR's impact
$0
no adjustment
Effective cost: $1.12 per $100 of payroll.
At an EMR of 1.00, your claims history neither raises nor lowers this premium.
Every claim from now on counts toward your next three renewals. IncidentLog makes the first step — a complete, same-day incident report — take about 90 seconds from a job-site QR code.
Create a free accountEstimate before schedule credits or debits, premium discounts, expense constants, state assessments and minimum premiums — your insurer's quote will differ.
Who must carry workers' comp in Nebraska?
Mandatory starting at 1 employee
Exceptions, such as federal employers, are listed in Neb. Rev. Stat. § 48-106.
Official agency
Nebraska Workers' Compensation Court (NWCC)
Market: Private insurers · Law: Neb. Rev. Stat. § 48-106
Nebraska workers' comp rates by business type
Rate per $100 of payroll for common class codes in Nebraska, against the median of the 51 jurisdictions in the study.
| Business type (NCCI code) | Nebraska | U.S. median | Difference |
|---|---|---|---|
| Office and clerical staff (8810) | $0.14 | $0.11 | +27% |
| Retail store (8017) | $1.25 | $1.20 | +4% |
| Restaurant (full service) (9082) | $1.06 | $1.09 | −3% |
| Restaurant (fast food) (9083) | $1.22 | $1.09 | +12% |
| Hotel (all other employees) (9052) | $1.53 | $1.79 | −15% |
| Assisted living / retirement center (care staff) (8824) | $2.19 | $2.03 | +8% |
| Hospital (professional staff) (8833) | $0.71 | $0.82 | −13% |
| Electrical contractor (5190) | $2.22 | $2.37 | −6% |
| Plumbing contractor (5183) | $2.93 | $2.70 | +9% |
| Residential carpentry (up to 3 stories) (5645) | $8.65 | $8.71 | −1% |
| Roofing (5551) | $9.64 | $9.64 | 0% |
| Trucking (7219) | $6.55 | $5.72 | +15% |
Nebraska uses NCCI class codes. Your insurer applies the rate for your own classes, then your EMR.
What a bad EMR costs in Nebraska
Take $500,000 of payroll at Nebraska's $1.12 index rate: $5,600 a year at an average mod of 1.00.
- EMR 0.85
- $4,760/yr
- EMR 1.25
- $7,000/yr
- Difference
- +$2,240/yr
A claim year usually stays in the mod for three renewals, so the gap adds up to about $6,720. The mod is built from claims, and the cheapest claim is the injury caught early.
IncidentLog lets crews report an injury or near miss from a job-site QR code in about 90 seconds, so you hear about it the same shift and see patterns on your OSHA 300 log before they become claims.
Create a free accountNebraska workers' comp FAQ
Is workers' comp insurance mandatory in Nebraska?
Yes. Nebraska requires workers' compensation coverage from the first employee (Neb. Rev. Stat. § 48-106). Exceptions, such as federal employers, are listed in Neb. Rev. Stat. § 48-106. Source: Nebraska Workers' Compensation Court.
How are workers' comp rates set in Nebraska?
Employers buy coverage from private insurance companies. The Oregon DCBS study lists NCCI (the National Council on Compensation Insurance) as Nebraska's rating organization. Your own premium then depends on your class codes, your payroll and your experience modification rate (EMR).
What is the average workers' comp rate in Nebraska?
The Oregon Department of Consumer and Business Services's 2024 study puts Nebraska's all-industry index rate at $1.12 per $100 of payroll for rates in effect on February 1, 2023, 103% of the study's national median of $1.09. That ranks Nebraska #23 of 51 jurisdictions, where #1 is the most expensive (#29 in the 2022 study). Your own rate depends on your class codes.
Sources
Official texts behind this page (4 quotes)
“Most Nebraska employers are required to have workers’ compensation insurance to make sure coverage is in place if employees are injured while working. Exceptions, such as for federal employers, can be found in NEB. REV. STAT. § 48-106.”
Employer frequently asked questions — Nebraska Workers' Compensation Court (opens in a new tab) · checked October 3, 2026
“The Nebraska Workers’ Compensation Act applies to every nonresident employer performing work in the state, for any length of time, who employs one or more employees in the regular trade, business, profession, or vocation of the employer.”
Employer frequently asked questions — Nebraska Workers' Compensation Court (opens in a new tab) · checked October 3, 2026
“Workers’ compensation coverage must be obtained from an insurance company licensed to provide workers’ compensation coverage in Nebraska, unless the employer is authorized to self-insure workers’ compensation liability under Nebraska law. A number of other states provide workers’ compensation coverage through a state fund. Currently, there is no state fund licensed to provide workers’ compensation coverage in Nebraska.”
Employer frequently asked questions — Nebraska Workers' Compensation Court (opens in a new tab) · checked October 3, 2026
“Official Website of the Nebraska Workers’ Compensation Court”
Information for employers — Nebraska Workers' Compensation Court (opens in a new tab) · checked October 3, 2026
An estimate for planning, not a quote, legal or insurance advice. IncidentLog is not an insurer or broker. Median rate across all industries: $1.09 per $100.