The net ionic equation for the reaction of sodium hydroxide and sulfuric acid is:
\[
\boxed{\text{OH}^- + \text{H}^+ \rightarrow \text{H}_2\text{O}}
\]
The spectator ions in the above reaction are:
\[
\boxed{\text{Na}^+ \text{ and } \text{SO}_4^{2-}}
\]