Workers' Compensation Rates in Nebraska (2026)
Last verified: 2026-06-02 · Reviewed against NCCI and state rating-bureau filings — how we verify
State Overview
WC Requirement
Mandatory
Minimum Employees
1
Effective Date
2026-01-01
Nebraska requires all employers to carry workers' comp. The state benefits from a largely agricultural and service economy with moderate rates.
Average Rate (All Class Codes)
$4.98
per $100 of payroll
Least Expensive Class Codes
- 8815 — Bank - All Employees$0.14
- 8865 — Court Reporter$0.14
- 8801 — Credit Union - All Employees$0.14
Most Expensive Class Codes
- 5551 — Roofing - All Employees$23.50
- 5040 — Iron/Steel Erection - Frame$23.03
- 5606 — Roofing Contractor$21.15
Understanding Nebraska Workers' Comp Rates
Nebraska is an NCCI state. NCCI files advisory loss costs with the Nebraska Department of Insurance (DOI), which reviews them before insurers may apply their own multipliers. Nebraska's annual loss-cost/rate filings carry an anticipated effective date of February 1, distinguishing the state from the January 1 cycle used by most NCCI jurisdictions. The Nebraska Workers' Compensation Court — a specialized statewide court rather than an administrative agency — adjudicates disputed claims, approves settlements, and publishes the maximum weekly benefit and mileage rates each year.
Because Nebraska is a competitive advisory-loss-cost state, NCCI's filed number is only a starting point: each carrier files its own loss-cost multiplier (LCM) with the DOI, so two Nebraska insurers can quote the same class code at different prices. Like nearly every NCCI state, Nebraska has seen multi-year declines in average loss costs tied to falling injury frequency, though individual class codes move differently from the statewide average. The rates table on this page reflects Nebraska NCCI-filed advisory loss costs; your actual premium depends on the carrier's LCM, your experience modification factor, payroll, and schedule credits or debits.
How Nebraska Class Codes and Rates Are Set
Nebraska uses the standard NCCI Scopes Manual classification system — the same national four-digit codes (8810 Clerical Office Employees, 8742 Outside Sales, 9082 Restaurant NOC, 5183 Plumbing NOC, 5551 Roofing, 5645 detached dwelling carpentry, and roughly 600 others). The scope language is national; the loss-cost dollar attached to each code is Nebraska-specific and reflects Nebraska claim experience. NCCI files the loss costs each year for a February 1 effective date, and the DOI reviews the filing before insurers can use the new figures.
Each carrier files its own loss-cost multiplier (LCM) with the DOI, so price competition happens at the multiplier, not the advisory loss cost. Your premium is the class-code loss cost × LCM × experience modification × payroll/100, plus or minus schedule rating. Comparing carriers' LCMs — not just the headline statewide change — is what moves a Nebraska small-business premium, the opposite of administered-pricing states where every carrier must charge the same filed rate.
Who Must Carry Coverage in Nebraska
Nebraska requires workers' compensation coverage for essentially every employer with one or more employees, full-time or part-time, under Nebraska's Workers' Compensation Act. There is no general small-business head-count exemption. A narrow set of workers fall outside the Act — for example certain household domestic workers, some agricultural labor, and railroad employees covered by federal law — but the default rule for private employers is the one-employee threshold.
Sole proprietors and partners are not automatically covered on themselves and may elect inclusion if they want their own benefits. Members of an LLC and corporate officers are generally treated as employees and counted toward coverage, though Nebraska permits certain officers and owners to be excluded under the statute. Out-of-state employers performing work in Nebraska typically need their coverage extended to Nebraska, because the exclusive-remedy protection depends on valid Nebraska coverage being in force. Enforcement and penalties for failing to insure are administered through the Nebraska Workers' Compensation Court.
Sources
- Nebraska Department of Insurance — Workers' Compensation FAQs (NCCI advisory loss costs, one-or-more-employee coverage requirement) (retrieved 2026-06-02)
- NCCI — Anticipated Effective Dates by State (Nebraska loss-cost/rate filing effective February 1) (retrieved 2026-06-02)
- Nebraska Workers' Compensation Court — Employer Frequently Asked Questions (coverage mandate, exclusions, enforcement) (retrieved 2026-06-02)
All Class Codes & Rates in Nebraska
| Code | Phraseology | Hazard Group | Rate per $100 |
|---|---|---|---|
| 8823 | Accountant - CPA | A | $0.17 |
| 8862 | Advertising Agency | A | $0.21 |
| 7403 | Aircraft Operation - NOC | E | $8.70 |
| 7605 | Alarm Installation or Repair | D | $4.47 |
| 5047 | Aluminum Installation | E | $7.28 |
| 8836 | Ambulance Service - All Employees | C | $5.17 |
| 7398 | Ambulette/Medical Transport | D | $5.17 |
| 9067 | Amusement Park - Mechanical Rides | D | $4.93 |
| 9016 | Amusement Park or Exhibition Operation & Drivers | D | $3.85 |
| 7520 | Amusement Ride Operation | D | $5.40 |
| 8831 | Animal Hospital - Veterinary | C | $2.11 |
| 8861 | Architect or Engineer - Consulting | B | $0.38 |
| 5473 | Asphalt Paving | F | $9.64 |
| 9625 | Assisted Living Facility | D | $4.23 |
| 9182 | Athletic Teams - Amateur | E | $6.82 |
| 9180 | Athletic Teams - Professional | F | $11.75 |
| 8820 | Attorney - All Employees & Clerical | A | $0.19 |
| 8803 | Auditing, Accounting or Management Consulting | A | $0.19 |
| 8046 | Auto Accessories Store | B | $1.17 |
| 5188 | Automatic Sprinkler Installation | E | $7.38 |
| 8393 | Automobile Body Repair & Drivers | C | $6.82 |
| 8748 | Automobile Dealer - All Employees | D | $3.53 |
| 3821 | Automobile Recycling & Drivers | D | $6.39 |
| 8380 | Automobile Service or Repair Center & Drivers | D | $4.23 |
| 7225 | Automobile Towing & Drivers | E | $7.99 |
| 7422 | Aviation - Ground Crew | E | $6.82 |
| 2003 | Bakery | C | $3.29 |
| 3724 | Bakery - Manufacturing | D | $3.99 |
| 8815 | Bank - All Employees | A | $0.14 |
| 8855 | Banks and Trust Companies - All Employees | A | $0.16 |
| 9586 | Barber Shop or Beauty Parlor | C | $1.41 |
| 7337 | Boat Building - Metal | F | $9.16 |
| 7335 | Boat Building - Wood | E | $7.05 |
| 3027 | Boiler Manufacturing | E | $7.28 |
| 8072 | Book Store | A | $0.47 |
| 2157 | Bottling | C | $3.06 |
| 9071 | Bowling Alley - All Employees | C | $2.30 |
| 9070 | Bowling Center - All | C | $2.35 |
| 2065 | Brewery | C | $3.06 |
| 9650 | Building Inspection | C | $2.11 |
| 8232 | Building Material Yard & Drivers | E | $5.40 |
| 8058 | Building Materials Dealer | D | $4.93 |
| 9015 | Building Operation - All Other Employees | C | $2.91 |
| 9012 | Building or Property Management - Property Managers and Leasing Agents & Clerical, Salespersons | B | $0.71 |
| 8385 | Bus Co - Garage Employees | E | $7.61 |
| 7382 | Bus Company - All Employees | D | $7.05 |
| 8850 | Bus/Taxi - Dispatching | A | $0.42 |
| 5148 | Cabinet Manufacturing & Install | D | $5.64 |
| 2812 | Cabinet/Wood Products Manufacturing | D | $5.88 |
| 9055 | Camps - Day/Overnight | C | $3.06 |
| 2095 | Candy Manufacturing | C | $2.82 |
| 2111 | Cannery | D | $4.93 |
| 9602 | Car Wash | C | $2.35 |
| 5645 | Carpentry - Detached One or Two Family Dwellings | F | $11.75 |
| 5432 | Carpentry - Detached One/Two Family | E | $8.70 |
| 5436 | Carpentry - Finish Detached | D | $6.11 |
| 5404 | Carpentry - Install Cabinets | D | $6.58 |
| 5437 | Carpentry - Installation of Cabinet Work or Interior Trim | F | $13.40 |
| 2802 | Carpentry - Shop Only | D | $5.17 |
| 5403 | Carpentry NOC | G | $10.58 |
| 9536 | Carpet Cleaning | C | $2.82 |
| 9519 | Catering NOC | C | $3.29 |
| 5020 | Ceiling Installation | E | $7.99 |
| 9610 | Cemetery - All | D | $3.29 |
| 5348 | Ceramic Tile, Indoor Stone, Marble, or Mosaic Work | E | $5.17 |
| 2131 | Cereal Manufacturing | C | $2.73 |
| 7405 | Charter Aircraft | F | $11.99 |
| 8826 | Chiropractic Office | B | $0.85 |
| 8812 | Clerical - Drafting Employees | A | $0.21 |
| 8810 | Clerical Office Employees | A | $0.24 |
| 8871 | Clerical Telecommuter Employees | B | $0.28 |
| 2501 | Clothing Manufacturing | B | $2.11 |
| 8008 | Clothing or Wearing Apparel Store - Retail | C | $1.74 |
| 9061 | Club NOC - All Employees | C | $2.63 |
| 8844 | Collection Agency | A | $0.21 |
| 8868 | College or University - Professional Employees | B | $0.42 |
| 7380 | Commercial Drivers | D | $7.99 |
| 8859 | Computer Programming or Software Development | A | $0.17 |
| 5201 | Concrete Block Manufacturing | E | $7.52 |
| 5213 | Concrete Construction NOC | F | $9.16 |
| 5214 | Concrete NOC - Poured | F | $9.64 |
| 5221 | Concrete or Cement Work - Floors, Driveways, Yards | F | $8.37 |
| 5070 | Concrete Products Manufacturing | E | $6.11 |
| 5215 | Concrete Work | F | $10.81 |
| 5222 | Concrete/Cement - Floors | E | $7.76 |
| 8227 | Construction Material - Used | D | $5.40 |
| 8019 | Convenience Store | C | $2.11 |
| 7715 | Corrections Officers | G | $8.70 |
| 9558 | Courier/Document Delivery | C | $3.06 |
| 7719 | Court Employees | B | $1.17 |
| 8865 | Court Reporter | A | $0.14 |
| 2070 | Creamery/Dairy Products | C | $3.53 |
| 8801 | Credit Union - All Employees | A | $0.14 |
| 8805 | Credit Union/Savings | A | $0.14 |
| 9059 | Day Spa | B | $1.41 |
| 8854 | Daycare Center | C | $2.35 |
| 8822 | Dental Laboratory | B | $0.71 |
| 8824 | Dental Office - All Employees | B | $0.52 |
| 8039 | Department Store - Retail | C | $1.88 |
| 2102 | Distillery | C | $2.91 |
| 5108 | Door/Window Installation | D | $5.88 |
| 5152 | Drilling NOC | F | $12.69 |
| 8047 | Drug Store | B | $0.89 |
| 2688 | Dry Cleaning | C | $3.06 |
| 8866 | Election Campaign | B | $0.80 |
| 7539 | Electric Light/Power Companies | F | $9.87 |
| 3082 | Electrical Apparatus Manufacturing | D | $4.23 |
| 5140 | Electrical Installation - Interior | D | $4.93 |
| 5193 | Electrical Wiring - Alarm | D | $5.17 |
| 5190 | Electrical Wiring - Within Buildings | E | $5.88 |
| 9653 | Elevator Inspection | C | $1.88 |
| 5160 | Elevator Installation | F | $9.87 |
| 5162 | Elevator Service/Maintenance | E | $7.76 |
| 8858 | Employment Agency | A | $0.19 |
| 7711 | EMT/Paramedics | F | $7.05 |
| 6217 | Excavation NOC | F | $10.15 |
| 8809 | Executive Officers NOC - Not Foremen, Workers or Salespersons | A | $0.19 |
| 0035 | Farm - Dairy | E | $8.23 |
| 0005 | Farm - Field Crops | E | $8.93 |
| 0016 | Farm - Livestock | F | $9.64 |
| 0050 | Farm - Orchard or Grove | E | $7.33 |
| 8116 | Farm Machinery Dealer - All Operations & Drivers | C | $3.06 |
| 8841 | Financial Advisor | A | $0.16 |
| 7710 | Firefighters and Drivers | D | $6.11 |
| 2161 | Fish Processing | E | $6.11 |
| 8032 | Florist - Retail | B | $1.08 |
| 2130 | Flour Milling | D | $3.99 |
| 7350 | Freight Handling | E | $6.82 |
| 2143 | Fruit Processing | D | $3.76 |
| 9620 | Funeral Directors - All Employees | C | $1.65 |
| 2883 | Furniture Manufacturing | D | $5.17 |
| 8293 | Furniture Moving & Storage, Drivers | E | $4.47 |
| 5146 | Furniture or Fixtures Installation - Portable NOC | D | $6.35 |
| 8044 | Furniture Store - Wholesale or Retail & Drivers | C | $2.59 |
| 7590 | Garbage/Ash Collection | F | $9.16 |
| 2913 | Glass Manufacturing | E | $7.05 |
| 2915 | Glass Merchant | D | $4.93 |
| 5462 | Glazier | E | $7.99 |
| 9056 | Golf Club | C | $2.35 |
| 8811 | Government Clerical | A | $0.21 |
| 8304 | Grain Elevator | E | $6.58 |
| 2041 | Grain Milling | D | $4.23 |
| 8006 | Grocery Store - Retail | C | $2.35 |
| 9585 | Hair Salon | B | $1.17 |
| 8010 | Hardware Store - Wholesale or Retail | C | $2.44 |
| 5137 | Heating Equipment Installation | D | $5.40 |
| 5185 | Heating System Installation | D | $5.17 |
| 5537 | Heating, Ventilation, Air Conditioning and Refrigeration | E | $5.40 |
| 8851 | Home for Aged - All | D | $4.93 |
| 8835 | Home Health Care Services | C | $3.90 |
| 9040 | Hospital - All Other Employees | B | $5.17 |
| 8833 | Hospital - Professional Employees | C | $2.68 |
| 9058 | Hotel - Restaurant Employees | C | $3.29 |
| 9052 | Hotel NOC - All Other Employees & Drivers | C | $3.43 |
| 9529 | House Cleaning | C | $3.06 |
| 9033 | Housing Authority | B | $1.41 |
| 2039 | Ice Cream Manufacturing | C | $3.29 |
| 8215 | Ice Dealer | C | $2.82 |
| 8203 | Ice Manufacturing | D | $4.23 |
| 5479 | Insulation Work | E | $7.05 |
| 8845 | Investigator/Detective | C | $2.11 |
| 8840 | Investment Company | A | $0.14 |
| 5038 | Iron Doors/Gates Installation | F | $13.63 |
| 5057 | Iron or Steel Erection - NOC | G | $16.22 |
| 5102 | Iron or Steel Erection - Structural | G | $17.39 |
| 5069 | Iron/Steel - NOC | G | $19.74 |
| 5059 | Iron/Steel - Ornamental | F | $11.51 |
| 5040 | Iron/Steel Erection - Frame | G | $23.03 |
| 8106 | Iron/Steel Merchant | D | $5.17 |
| 6229 | Irrigation Works - All Operations | E | $6.11 |
| 9014 | Janitorial Services - By Contractor | C | $3.99 |
| 8013 | Jewelry Store | B | $0.80 |
| 8263 | Junk Dealer | D | $5.17 |
| 0917 | Landscape Gardening - NOC | D | $4.93 |
| 5443 | Lathing | E | $8.23 |
| 2660 | Laundry NOC | C | $3.29 |
| 2586 | Leather Goods Manufacturing | C | $2.82 |
| 9034 | Library - All Employees | A | $0.61 |
| 7716 | Lifeguards | D | $3.53 |
| 7317 | Longshore Workers | G | $17.86 |
| 8061 | Lumber Dealer | D | $5.40 |
| 3632 | Machine Shop NOC | D | $4.47 |
| 3030 | Machinery Manufacturing | D | $5.17 |
| 3685 | Machinist NOC | D | $4.79 |
| 7327 | Marine Transportation | F | $11.75 |
| 5029 | Masonry - Decorative | E | $8.93 |
| 5027 | Masonry - Fireproof | F | $10.34 |
| 5028 | Masonry - Stone | F | $11.99 |
| 5022 | Masonry NOC | F | $9.87 |
| 8031 | Meat Market - Retail | C | $2.59 |
| 2001 | Meat Packing | F | $8.23 |
| 8033 | Meat, Fish or Poultry Dealer - Retail | C | $3.06 |
| 8021 | Meat, Fish or Poultry Dealer - Wholesale | C | $2.35 |
| 8838 | Medical Lab | B | $0.71 |
| 7360 | Messenger Service | C | $3.29 |
| 3581 | Metal Stamping - NOC | E | $5.78 |
| 9410 | Municipal, Township, County or State Employees - NOC | C | $3.29 |
| 9587 | Nail Salon | B | $0.94 |
| 8860 | Newspaper - Delivery | C | $3.53 |
| 8869 | Newspaper or Magazine Publishing - All Employees | B | $0.33 |
| 8807 | Newspaper Publishing | B | $0.80 |
| 0042 | Nursery Employees | E | $5.88 |
| 9046 | Nursing - Home/Visiting | D | $5.40 |
| 9049 | Nursing Home - All | D | $5.17 |
| 8829 | Nursing Home - All Employees | C | $4.93 |
| 5191 | Office Machine Installation, Inspection, Adjustment, or Repair | E | $3.99 |
| 8825 | Optometry Office | A | $0.38 |
| 8742 | Outside Sales Personnel | B | $0.52 |
| 8055 | Packaging - Contract - Retail Size Packages | C | $2.35 |
| 8037 | Paint Store | B | $0.94 |
| 5474 | Painting NOC & Shop Operations, Drivers | E | $7.05 |
| 7721 | Park Rangers | D | $3.29 |
| 8821 | Patent/Copyright Attorney | A | $0.19 |
| 4361 | Pest Control Services | D | $4.23 |
| 9549 | Pet Grooming | C | $1.65 |
| 8099 | Pet Store | B | $1.08 |
| 8846 | Pharmaceutical Sales | B | $0.52 |
| 8839 | Pharmacy - Retail | B | $0.85 |
| 7600 | Phone/Telegraph Installation | E | $6.58 |
| 8832 | Physician & Clerical | B | $0.42 |
| 2110 | Pickle Manufacturing | C | $2.68 |
| 7313 | Pier/Wharf Operation | F | $10.58 |
| 5480 | Plastering NOC | E | $6.82 |
| 8111 | Plumber - Commercial | E | $5.64 |
| 5183 | Plumbing NOC | E | $6.35 |
| 7723 | Police Officers - Mounted | F | $10.10 |
| 7720 | Police Officers and Drivers | D | $5.40 |
| 8816 | Post Office | C | $2.59 |
| 2002 | Poultry Processing | F | $7.99 |
| 3076 | Printing - Offset or Digital | D | $2.91 |
| 8843 | Psychiatric Hospital | D | $4.23 |
| 8015 | Quick Printing | B | $0.94 |
| 8857 | Radio Station - Clerical | A | $0.17 |
| 7610 | Radio/TV Broadcasting | B | $1.17 |
| 7855 | Railroad Operation | E | $7.05 |
| 8856 | Real Estate Agency - All Employees | C | $1.13 |
| 8817 | Real Estate Management | B | $1.17 |
| 9077 | Recreation Center | C | $2.35 |
| 3060 | Refrigerator Manufacturing | D | $4.47 |
| 8849 | Research Lab - Analytical | B | $1.03 |
| 9079 | Restaurant - Fast Food | C | $3.06 |
| 9083 | Restaurant - Fast Food - Including Delivery | D | $3.85 |
| 9082 | Restaurant NOC | D | $3.53 |
| 8045 | Retail Store - Cannabis/Dispensary | C | $2.02 |
| 8017 | Retail Store NOC | C | $1.97 |
| 5551 | Roofing - All Employees | G | $23.50 |
| 5606 | Roofing Contractor | G | $21.15 |
| 7724 | Sanitation Workers | F | $7.99 |
| 9101 | School - All Employees | B | $1.74 |
| 9008 | Schools - Vocational | C | $2.59 |
| 9060 | Senior Center | B | $1.65 |
| 5538 | Sheet Metal Work - HVAC Ductwork | E | $6.39 |
| 8090 | Shoe Store | A | $0.52 |
| 5119 | Siding Installation | E | $7.05 |
| 9554 | Sign Installation, Maintenance, Repair, Removal or Replacement NOC - Away From Shop & Drivers | F | $7.76 |
| 9072 | Skating Rink | C | $2.59 |
| 8864 | Social Services Organization | B | $1.17 |
| 2105 | Soft Drink Manufacturing | C | $2.59 |
| 8078 | Sporting Goods Store | B | $1.17 |
| 8279 | Stable/Riding Academy | D | $4.93 |
| 7309 | Stevedoring | G | $17.39 |
| 5506 | Street/Road Construction | F | $11.05 |
| 5507 | Street/Road Construction - Clearing | F | $9.40 |
| 8804 | Substance Use Disorder Recovery Homes | C | $4.23 |
| 2021 | Sugar Manufacturing | D | $3.99 |
| 5223 | Swimming Pool Construction | F | $8.70 |
| 9064 | Swimming Pool Operation | C | $2.59 |
| 2623 | Tanning | D | $5.17 |
| 7370 | Taxi/Rideshare | D | $6.35 |
| 7390 | Taxicab Company - All Employees | D | $7.33 |
| 8814 | Telephone Company - Clerical | A | $0.17 |
| 5037 | Tile Roofing | G | $20.68 |
| 2121 | Tobacco Manufacturing | C | $2.35 |
| 7229 | Trucking - Hazmat | G | $13.86 |
| 7228 | Trucking - Local Hauling Only | D | $8.23 |
| 7219 | Trucking - Long Haul | E | $10.81 |
| 7232 | Trucking - Mail, Parcel or Package Delivery - Under Contract With USPS | F | $9.87 |
| 7231 | Trucking - Mail, Parcel, or Package Delivery | D | $8.55 |
| 7202 | Trucking - NOC | E | $8.93 |
| 7227 | Trucking - Refrigerated | E | $9.64 |
| 8847 | Trust Company | A | $0.14 |
| 9522 | Upholstery | C | $2.59 |
| 9068 | Veterans Home | D | $3.99 |
| 8842 | Veterinary Office - All Employees | C | $1.03 |
| 5180 | Water Main Construction | F | $11.28 |
| 3365 | Welding or Cutting NOC | E | $7.76 |
| 8018 | Wholesale Store NOC | C | $2.26 |
| 5196 | Wiring - Fire Detection Systems | D | $4.47 |
| 2841 | Woodworking NOC | D | $5.40 |
| 2286 | Wool Processing | C | $2.96 |
| 8802 | Writer/Author | A | $0.19 |
| 2220 | Yarn/Thread Manufacturing | C | $2.82 |
| 9063 | YMCA, YWCA, or Health Club - All Employees | C | $2.68 |
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