Employee Cost: Nebraska vs Oregon (2026)

Side-by-side comparison of employer costs, payroll taxes, SUTA rates, and workers' comp.

At a $60,000 salary

Nebraska saves $1,289/employee/year

$65,393 in Nebraska vs $66,682 in Oregon

Nebraska

$65,393

1.09x salary

Oregon

$66,682

1.11x salary

Cost Breakdown Comparison

Based on $60,000 annual salary

Cost Component NE OR Diff
Base Salary $60,000 $60,000
Social Security (6.2%) $3,720 $3,720
Medicare (1.45%) $870 $870
FUTA (0.6%) $42 $42
SUTA (State Unemployment) $113 $1,162 -$1,049
Workers' Compensation $648 $648
State-Mandated Insurance $0 $240 -$240
Total Employer Cost $65,393 $66,682 -$1,289

Tax Rate Comparison

Rate Nebraska Oregon
SUTA Rate Range 0.0% – 5.5% 0.7% – 5.4%
SUTA Typical Rate 1.25% 2.2%
SUTA Wage Base $9,000 $52,800
Workers' Comp Rate 1.08% 1.08%
State Income Tax Yes Yes
Paid Family Leave Not required 0.4%

What This Means for Employers

For a business hiring at a $60,000 salary, choosing Nebraska over Oregon saves $1,289 per employee per year in employer-side payroll costs alone. For a team of 10, that's $12,891 annually.

The biggest difference comes from SUTA (state unemployment tax) — Nebraska charges 1.25% vs Oregon's 2.2%. Note that federal taxes (Social Security, Medicare, FUTA) are identical in both states.

These numbers reflect employer-side costs only and don't include benefits, overhead, or the employee's own tax burden. Use the interactive Employee Cost Calculator to model different salary levels and benefits packages.

Cost Comparison at Different Salary Levels

How the gap changes from $30K to $150K

Salary NE Total OR Total Difference
$30,000 $32,774 $33,441 -$668
$40,000 $43,647 $44,574 -$928
$50,000 $54,520 $55,707 -$1,188
$60,000 $65,393 $66,682 -$1,289
$75,000 $81,702 $83,051 -$1,349
$100,000 $108,885 $110,334 -$1,449
$125,000 $136,067 $137,616 -$1,549
$150,000 $163,250 $164,899 -$1,649

Click any amount to see the full cost breakdown for that salary and state. Amounts shown from the perspective of NE.

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