Nebraska Paid Leave Laws: Sick Leave, Family Leave & FMLA (2026)

Does Nebraska Require Paid Sick Leave?

Yes. Nebraska requires covered employers to provide paid sick leave under the Nebraska Healthy Families and Workplaces Act (HFWA), Neb. Rev. Stat. §§ 48-3801 to 48-3811. The law took effect October 1, 2025, following voter approval of Initiative 436 in November 2024 and subsequent legislative amendments through LB415 (enacted June 4, 2025). The Nebraska Department of Labor, Labor Standards Division, administers and enforces the Act. (Source: dol.nebraska.gov/PressRelease/Details/335)

Which Employers Are Covered Under Nebraska’s Sick Leave Law?

The Nebraska sick leave law applies to private and public employers with 11 or more employees who perform at least 80 hours of work in Nebraska annually. The LB415 amendment, signed June 4, 2025, excluded employers with 10 or fewer employees from coverage under the Act. (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3802)

Two employer size tiers govern annual leave caps:

• Small business (11–19 employees): Accrual and use capped at 40 hours per year.
• Standard employer (20 or more employees): Accrual and use capped at 56 hours per year.

For purposes of determining employer size, the Nebraska Department of Labor counts only individuals who worked at least 80 hours in Nebraska for the employer in a calendar year. An employer qualifies as a “standard employer” if it had 20 or more employees on payroll for 20 or more calendar weeks in the current or previous calendar year. (Source: dol.nebraska.gov — Paid Sick Time FAQs)

The HFWA establishes minimum requirements. Employers may adopt paid sick leave policies that are more generous than the statutory minimums. Any contract, collective-bargaining agreement, or employment benefit plan providing greater paid sick leave than the Act requires continues to govern. (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3810)

Which Employees Are Eligible for Nebraska Paid Sick Leave?

All employees — full-time, part-time, temporary, and most seasonal workers — are eligible for paid sick leave under the HFWA once they have completed 80 hours of consecutive employment in Nebraska for a covered employer. Eligible employees begin accruing paid sick time at that 80-hour mark. (Source: dol.nebraska.gov — Paid Sick Time FAQs)

The following employee categories are exempt from the Act:

• Individual owner-operators
• Independent contractors
• Seasonal and temporary agricultural workers
• Employees covered under the federal Railroad Unemployment Insurance Act (RUIA)
• Workers under the age of 16
• Employees who never perform any physical work in Nebraska (Source: dol.nebraska.gov — Paid Sick Time FAQs)

Employees exempt from overtime under 29 U.S.C. 213(a)(1) or 213(b)(1) of the federal Fair Labor Standards Act are assumed to work 40 hours per workweek for accrual purposes, unless their typical workweek is less than 40 hours, in which case accrual is based on that typical schedule. (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3803)

Accrual, Frontloading & Caps

Accrual rate: Eligible employees accrue a minimum of 1 hour of paid sick time for every 30 hours worked, beginning after 80 hours of consecutive employment. (Source: dol.nebraska.gov — Paid Sick Time FAQs)

Annual caps:

• Employers with 11–19 employees: 40 hours per year
• Employers with 20 or more employees: 56 hours per year
• Employers may provide more paid sick leave than the Act requires (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3803)

Frontloading option: In lieu of accrual, an employer may provide a lump sum of paid sick leave at the beginning of the year sufficient to meet the applicable annual cap. Employees in frontloaded plans are entitled to immediate use of that time. (Source: dol.nebraska.gov — Paid Sick Time FAQs)

Carryover: Accrued but unused paid sick time carries over to the following year. However, employers are not required to permit use of more than the applicable annual cap (40 or 56 hours) in any year. Under the alternative frontloading approach, carryover of unused amounts beyond the employer’s current policy limit is not required. (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3803)

Payout on separation: Employers are not required to pay out accrued unused paid sick time upon an employee’s separation from employment. However, if an employee is rehired within 12 months of separation by the same employer, previously accrued paid sick time that was not used or paid out must be reinstated. (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3803)

Existing policies: Employers whose current paid leave policy already provides an amount equal to or greater than the Act’s requirements, usable for the same qualifying purposes, are not required to provide additional paid sick leave. (Source: dol.nebraska.gov — Paid Sick Time FAQs)

Transition credit: Paid sick time provided to an employee on or after January 1, 2025, and before October 1, 2025, counts toward an employer’s obligations under the Act for calendar year 2025. (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3803)

Qualifying Reasons for Paid Sick Leave in Nebraska

Under Neb. Rev. Stat. § 48-3804, paid sick time may be used for: (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3804)

• The employee’s own mental or physical illness, injury, or health condition
• The employee’s need for medical diagnosis, care, or treatment of a mental or physical illness, injury, or health condition
• The employee’s need for preventive medical care
• Care for a family member with a mental or physical illness, injury, or health condition, or need for medical diagnosis, care, treatment, or preventive care
• Closure of the employee’s place of business or the school or childcare of a child in the employee’s care by order of a public health emergency
• Care for a family member who has been excluded from a workplace, school, or place of care due to a public health emergency

Note on domestic violence and safe leave: The Nebraska HFWA does not include a standalone safe leave provision for domestic violence, stalking, or sexual assault. The Act covers sick leave arising from a medical or mental health condition requiring diagnosis, treatment, or preventive care. Nebraska’s HFWA does not currently include protections for absences related solely to seeking legal aid, relocation, or safety planning unrelated to a qualifying health condition. (Source: dol.nebraska.gov — Paid Sick Time FAQs)

Definition of Family Member Under the HFWA

Under the Nebraska HFWA, “family member” is defined broadly as any individual related by blood to the employee or whose close association with the employee is the equivalent of a family relationship. Specifically, the Act covers: (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3802)

• A biological, foster, step, or adopted child; legal ward; or a child to whom the employee stands in loco parentis
• A biological, foster, step, or adoptive parent; legal guardian; or a person who stood in loco parentis to the employee when the employee was a minor
• A legally married spouse (under the laws of any state)
• A grandparent, grandchild, or sibling (biological, foster, adoptive, or step) of the employee or the employee’s spouse

The HFWA’s “equivalent of a family relationship” standard may extend to individuals not expressly enumerated where the closeness of association is functionally equivalent to family. (Source: dol.nebraska.gov — Paid Sick Time Guidance Document)

Pay Rate, Notice & Documentation

Pay rate: Paid sick time is compensated at the employee’s regular rate of pay at the time it is used or paid. For employees compensated on a commission, mileage, piece-rate, or fee-for-service basis, the hourly rate is calculated using the average weekly rate formula under Neb. Rev. Stat. § 48-126 (Nebraska’s Workers’ Compensation statute), reduced to an hourly rate based on a 40-hour workweek. In no case shall this rate be less than the applicable state minimum wage. (Source: dol.nebraska.gov — Paid Sick Time FAQs)

Employee notice: An employer may require advance notice only if the employer has a written policy requiring notice of the need to use paid sick time. The employer must provide the employee a written copy of that policy. An employer that has not provided the employee with a written copy of its notice policy cannot deny paid sick time on the basis of insufficient notice. For foreseeable leave, reasonable advance notice under the employer’s policy applies. (Source: dol.nebraska.gov — Paid Sick Time FAQs)

Documentation: Employers may require reasonable documentation for paid sick time used for more than three consecutive workdays. Acceptable documentation includes a statement signed by a healthcare professional indicating that paid sick time was necessary. If the employee or family member did not receive services from a healthcare professional, or if documentation cannot be obtained in a reasonable time or without added expense, a written statement from the employee stating the qualifying purpose is considered reasonable documentation. Employers cannot require employees to find or arrange a replacement worker as a condition of taking paid sick time. (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3805)

Recordkeeping: Each regular pay period, employers must provide each employee a statement showing: (1) the amount of paid sick time available, (2) the amount of paid sick time taken in the year to date, and (3) the amount of pay received as paid sick time. Online portals accessible to employees satisfy this requirement. Employers must retain records sufficient to demonstrate compliance with the Act. The Nebraska Department of Labor has authority to inspect these records in connection with a reported violation. (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3806)

Employer posting: Covered employers are required to display a poster containing the HFWA notice of employee rights in a conspicuous and accessible location in each establishment. For employers without a physical workplace, or where employees telework or use app-based platforms, electronic notice is required. Model posters in English and Spanish are available at no charge from the Nebraska Department of Labor at dol.nebraska.gov/laborstandards. (Source: nebraskalegislature.gov — Neb. Rev. Stat. § 48-3806)

Retaliation Protections Under the HFWA

The HFWA prohibits retaliatory personnel action against any employee who requests or uses paid sick time, or who exercises any right under the Act. “Retaliatory personnel action” under Neb. Rev. Stat. § 48-3802 includes any threat, discharge, suspension, demotion, reduction of hours or pay, or other adverse action. Employees also retain the right to participate in any investigation, hearing, or proceeding under the Act, and to inform others of their potential rights under the Act.

Penalties for violations: Employers that violate the HFWA are subject to administrative penalties of up to $500 for a first violation and up to $5,000 for each second or subsequent violation. An employer with an unpaid citation is not eligible to contract with the state until the citation is paid. There is no private right of action under the Act; enforcement is administrative through the Nebraska Department of Labor. (Source: dol.nebraska.gov — Paid Sick Time FAQs)