Nebraska Employment Law 2026

2.1 Wage and Hour Rights

Minimum Wage Requirements

Current Nebraska minimum wage (2026): $15.00 per hour

Effective date: January 1, 2026

According to Nebraska Revised Statutes § 48-1203(1)(e):

“Every employer shall pay to each of his or her employees a minimum wage of fifteen dollars per hour on and after January 1, 2026, through December 31, 2026.”

Source: Nebraska Revised Statutes § 48-1203
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-1203
Last amended: 2022 (Initiative Law 433)

Future adjustments:

According to Nebraska Revised Statutes § 48-1203(2):

“The minimum wage established in subdivision (1)(e) of this section shall be increased on January 1, 2027, and on January 1 of successive years, by the increase in the cost of living. The increase in the cost of living shall be measured by the percentage increase, if any, as of August of the previous year over the level as of August of the year preceding that year in the consumer price index for all urban consumers, CPI-U, or its successor index, for the Midwest Region, as published by the United States Department of Labor, or its successor agency, with the amount of the minimum wage increase rounded up to the nearest multiple of five cents.”

Calculation and publication:

According to the statute, “No later than October 15 of each year, commencing October 15, 2026, the Nebraska Department of Labor shall calculate and publish the minimum wage rate that will take effect the following January 1.”

Source: Nebraska Revised Statutes § 48-1203(2)
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-1203

Federal minimum wage:

The federal minimum wage is $7.25 per hour under the Fair Labor Standards Act. When state and federal minimum wages differ, employers must pay the higher rate.

Source: Fair Labor Standards Act, 29 U.S.C. § 206
Official text: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section206&num=0&edition=prelim
DOL information: https://www.dol.gov/agencies/whd/minimum-wage

Tipped employees:

According to Nebraska Revised Statutes § 48-1203(3):

“For persons compensated by way of gratuities such as waitresses, waiters, hotel bellhops, porters, and shoeshine persons, the employer shall pay wages at the minimum rate of two dollars and thirteen cents per hour, plus all gratuities given to them for services rendered. The sum of wages and gratuities received by each person compensated by way of gratuities shall equal or exceed the applicable minimum wage rate.”

Tipped minimum wage: $2.13 per hour (cash wage)
Total compensation required: Must equal or exceed $15.00 per hour (including tips)
Employer obligation: Employer must make up the difference if tips do not bring total compensation to $15.00 per hour

Burden of proof: “In determining whether or not the individual is compensated by way of gratuities, the burden of proof shall be upon the employer.”

Source: Nebraska Revised Statutes § 48-1203(3)
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-1203

Student-learners in vocational programs:

According to Nebraska Revised Statutes § 48-1203(4):

“Any employer employing student-learners as part of a bona fide vocational training program shall pay such student-learners’ wages at a rate of at least seventy-five percent of the minimum wage rate which would otherwise be applicable.”

Student-learner wage: At least $11.25 per hour (75% of $15.00) for 2026

Source: Nebraska Revised Statutes § 48-1203(4)
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-1203

Training wage for young workers:

According to Nebraska Revised Statutes § 48-1203.01:

“An employer may pay a new employee who is younger than twenty years of age and is not a seasonal or migrant worker a training wage of at least seventy-five percent of the federal minimum wage for ninety days from the date the new employee was hired.”

Training wage: At least $5.44 per hour (75% of $7.25 federal minimum)
Duration: Maximum 90 days from hire date
Eligible employees: Workers under 20 years old, not seasonal or migrant workers
Additional extension: Possible for additional 90 days during approved on-the-job training

Restrictions: Employers cannot use training wage if:

• Other employees’ hours are reduced
• Other employees are laid off
• The new employee’s position is substantially similar to laid-off employee’s position

“No more than one-fourth of the total hours paid by the employer shall be at the training wage rate.”

Source: Nebraska Revised Statutes § 48-1203.01
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-1203.01

Overtime Requirements

Nebraska does not have state-specific overtime requirements beyond federal law.

Federal overtime law applies:

According to the Fair Labor Standards Act, 29 U.S.C. § 207(a)(1):

“Except as otherwise provided in this section, no employer shall employ any of his employees who in any workweek is engaged in commerce or in the production of goods for commerce, or is employed in an enterprise engaged in commerce or in the production of goods for commerce, for a workweek longer than forty hours unless such employee receives compensation for his employment in excess of the hours above specified at a rate not less than one and one-half times the regular rate at which he is employed.”

Overtime rate: 1.5 times regular rate of pay
Threshold: After 40 hours in a workweek
Coverage: Non-exempt employees

Source: Fair Labor Standards Act
Citation: 29 U.S.C. § 207
Official text: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section207&num=0&edition=prelim
DOL guidance: https://www.dol.gov/agencies/whd/overtime

Exemptions from overtime:

Federal law exempts certain employees from overtime requirements, including:

• Executive, administrative, and professional employees (must meet salary and duties tests)
• Outside sales employees
• Certain computer employees

Source: Fair Labor Standards Act regulations
Citation: 29 C.F.R. § 541
Available at: https://www.ecfr.gov/current/title-29/subtitle-B/chapter-V/subchapter-A/part-541

According to Nebraska Department of Labor:

“Questions involving overtime pay should be directed to the US Department of Labor” at 402-221-4682.

Source: Nebraska Department of Labor FAQ
Available at: https://dol.nebraska.gov/webdocs/getfile/1dd2714b-6c66-4a3c-b79c-cb2462ace6fd
Format: PDF
Verified: January 20, 2026

Mandatory overtime:

According to Nebraska Department of Labor:

“An employer can make overtime hours mandatory. Assigning work duties and hours of work is at the employer’s discretion.”

Nebraska does not restrict mandatory overtime for most employees, with limited exceptions for healthcare workers under federal law.

Source: Nebraska Department of Labor FAQ
Available at: https://dol.nebraska.gov/webdocs/getfile/1dd2714b-6c66-4a3c-b79c-cb2462ace6fd
Verified: January 20, 2026

2.1 Wage and Hour Rights

Meal and Rest Break Requirements

Meal breaks (required for specific industries):

According to Nebraska Revised Statutes § 48-212:

“Any person, firm, or corporation owning or operating an assembling plant, workshop, or mechanical establishment employing one or more persons shall allow all of their employees not less than thirty consecutive minutes for lunch in each eight-hour shift, and during such time it shall be unlawful for any such employer to require such employee or employees to remain in buildings or on the premises where their labor is performed.”

Required meal break: Minimum 30 consecutive minutes
Applies to: Assembling plants, workshops, mechanical establishments
Work shift: Each 8-hour shift
Employee freedom: Employees must be allowed to leave the premises

Exception: “This section does not apply to employment that is covered by a valid collective-bargaining agreement or other written agreement between an employer and employee.”

Source: Nebraska Revised Statutes § 48-212
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-212

For other industries:

Nebraska does not require meal breaks for employees in other industries (retail, services, office work, etc.). Meal and break policies for these employees are at the employer’s discretion.

Federal law on short breaks:

According to U.S. Department of Labor guidance:

“Federal law does not require lunch or coffee breaks. However, when employers do offer short breaks (usually lasting about 5 to 20 minutes), federal law considers the breaks as compensable work hours that would be included in the sum of hours worked during the work week and considered in determining if overtime was worked.”

Meal periods (typically 30 minutes or longer) are not compensable work time if:

• The employee is completely relieved of duties
• The period is long enough for the employee to use the time for their own purposes

Source: U.S. Department of Labor, Wage and Hour Division
Available at: https://www.dol.gov/general/topic/workhours/breaks
Regulation: 29 C.F.R. § 785.18-19

Rest breaks:

Nebraska does not have state-specific rest break requirements for adult employees. Rest break policies are determined by:

• Employer policy
• Employment contracts
• Collective bargaining agreements

Breastfeeding accommodations:

According to Nebraska Revised Statutes § 48-1107.02, as part of the Nebraska Fair Employment Practice Act:

Employers must provide “reasonable accommodations” for employees who are nursing mothers, including:

• Break time to breastfeed or express breast milk
• Private space (not a bathroom) for expressing milk

This requirement aligns with federal PUMP for Nursing Mothers Act requirements.

Source: Nebraska Revised Statutes § 48-1107.02
Federal law: PUMP for Nursing Mothers Act, 29 U.S.C. § 218d
Available at: https://www.dol.gov/agencies/whd/pump-at-work

Paycheck Requirements and Timing

Regular payday requirement:

According to Nebraska Revised Statutes § 48-1230(1):

“Each employer shall pay all wages due its employees on regular days designated by the employer or agreed upon by the employer and employee.”

Notice of payday changes: “Thirty days’ written notice shall be given to an employee before regular paydays are altered by an employer.”

Source: Nebraska Revised Statutes § 48-1230
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-1230

Wage statement requirements:

According to Nebraska Revised Statutes § 48-1220:

“On each regular payday, an employer shall provide to each employee a wage statement showing:

• The identity of the employer
• The hours for which the employee is paid
• The wages earned by the employee
• The deductions made for the employee”

Source: Nebraska Revised Statutes § 48-1220
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-1220

Final paycheck timing:

According to Nebraska Revised Statutes § 48-1230:

“Employers who separate an employee from the payroll must pay unpaid wages on the next regular payday or within two weeks of the date of termination, whichever is sooner.”

Final paycheck deadline: Next regular payday OR 14 days after termination (whichever comes first)

Commission payments:

“In the case of unpaid wages constituting commissions, they must be paid on the next regular payday following the employer’s receipt of payment for the goods or services from the customer from which the commission was generated.”

Source: Nebraska Revised Statutes § 48-1230.01
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-1230.01

Permissible wage deductions:

According to Nebraska Revised Statutes § 48-1230:

“An employer may deduct, withhold, or divert a portion of an employee’s wages only when the employer is required to or may do so by state or federal law or by order of a court of competent jurisdiction or the employer has written agreement with the employee to deduct, withhold, or divert.”

Permissible deductions include:

• Federal and state income tax withholding
• Social Security and Medicare taxes
• Court-ordered garnishments
• Voluntary deductions with written employee authorization

Source: Nebraska Revised Statutes § 48-1230
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-1230

2.2 Paid Sick Leave Rights

Nebraska Healthy Families and Workplaces Act

Effective October 1, 2025, Nebraska requires covered employers to provide paid sick time to eligible employees.

Employer coverage:

According to Nebraska Revised Statutes § 48-3802(4):

“Employer means a person who employs eleven or more employees in the state for at least twenty calendar weeks during the current or immediately preceding calendar year.”

Coverage threshold: 11 or more employees for 20+ weeks
Geographic requirement: Employees working in Nebraska

Source: Nebraska Revised Statutes § 48-3802(4)
Available at: https://nebraskalegislature.gov/laws/statutes.php?statute=48-3802

Employee eligibility:

According to Nebraska Department of Labor guidance:

“All employees (whether full-time, part-time, temporary, etc.) who have worked 80 hours of consecutive employment in Nebraska for an employer with 11 or more employees are entitled to accrue paid sick time unless otherwise exempt under the Act.”

Eligibility requirement: 80 hours of consecutive employment in Nebraska

Exempt employees: The following categories are exempt from paid sick time requirements:

• Employees covered by Railway Labor Act
• Employees covered by Federal Employers’ Liability Act
• Employees working exclusively outside Nebraska
• Independent contractors

Source: Nebraska Department of Labor, Paid Sick Time FAQ
Available at: https://dol.nebraska.gov/LaborStandards/PaidSickTime/PSTFAQs
Published: August 7, 2025
Verified: January 20, 2026

Accrual rates:

Employees accrue paid sick time at a minimum rate of:

One hour of paid sick time for every 30 hours worked

Annual caps based on employer size:

According to Nebraska Revised Statutes § 48-3803:

Small businesses (11-19 employees):

• Minimum accrual: 40 hours per year
• Employers may cap annual accrual at 40 hours

Larger employers (20+ employees):

• Minimum accrual: 56 hours per year
• Employers may cap annual accrual at 56 hours

Employers may provide more generous accrual rates and higher caps.

Source: Nebraska Revised Statutes § 48-3803
Available at: https://nebraskalegislature.gov/laws/statutes.php?statute=48-3803

Accrual begins:

According to Nebraska Department of Labor guidance:

“Employees begin accruing paid sick time after 80 hours of consecutive employment.”

Use of accrued time:

According to Nebraska Revised Statutes § 48-3804:

“An employee shall be entitled to use paid sick time as it is accrued.”

Employees may use paid sick time immediately upon accrual, without waiting period.

Source: Nebraska Department of Labor, Paid Sick Time Guidance
Available at: https://dol.nebraska.gov/webdocs/Resources/GuidanceDocuments/Paid%20Sick%20Time%20Guidance%20(FINAL%209-22).pdf
Published: September 22, 2025

Permitted uses of paid sick time:

According to Nebraska Revised Statutes § 48-3804(1):

Employees may use paid sick time for:

For the employee:

• Mental or physical illness, injury, or health condition
• Medical diagnosis, care, or treatment
• Preventive medical care

For a family member:

• Care of a family member with mental or physical illness, injury, or health condition
• Medical diagnosis, care, or treatment of family member
• Preventive medical care for family member

Public health emergencies:

• Closure of the employee’s place of business by order of a public official due to a public health emergency
• Closure of school or childcare of employee’s child by order of a public official due to public health emergency
• Care for oneself or family member when public health authorities determine presence in community would jeopardize health of others due to exposure to communicable disease

Source: Nebraska Revised Statutes § 48-3804
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-3804

Definition of family member:

According to Nebraska Revised Statutes § 48-3802(5):

“Family member” includes:

• Child (biological, adopted, foster, stepchild, legal ward, child of domestic partner)
• Parent (biological, adoptive, foster, stepparent, legal guardian, or person who stood in loco parentis)
• Spouse or domestic partner
• Grandparent, grandchild, or sibling (biological, foster, adoptive, or step relationship) of employee or employee’s spouse
• Any individual related by blood or whose close association with the employee is equivalent of a family relationship

Source: Nebraska Department of Labor, Paid Sick Time FAQ
Available at: https://dol.nebraska.gov/LaborStandards/PaidSickTime/PSTFAQs

Rate of pay for sick time:

According to Nebraska Revised Statutes § 48-3802(7):

“Hourly rate means compensation, exclusive of tips or gratuities, regularly paid to an employee for each hour of work. In no case shall the amount of this hourly rate be less than that provided under section 48-1203.”

Sick time pay rate: Employee’s regular hourly rate (minimum = state minimum wage of $15.00 in 2026)

For employees paid on commission, piece-rate, or fee-for-service basis, the hourly rate is calculated using the average weekly rate calculation under Neb. Rev. Stat. § 48-126, divided by 40 hours.

Source: Nebraska Revised Statutes § 48-3802(7)
Available at: https://nebraskalegislature.gov/laws/statutes.php?statute=48-3802

Notice and documentation:

According to Nebraska Revised Statutes § 48-3804(2):

“Paid sick time shall be provided upon the oral request of an employee. When possible, the request shall include the expected duration of the absence.”

Notice requirement: Employers may require notice only if they provide written policy with reasonable procedures

Documentation: Employers may require “reasonable documentation” only if employee uses paid sick time for more than three consecutive workdays.

Prohibition: “An employer shall not require, as a condition of an employee’s taking paid sick time, that the employee search for or find a replacement worker.”

Source: Nebraska Revised Statutes § 48-3804
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-3804

Carryover:

According to Nebraska Revised Statutes § 48-3803(4):

Employers must allow employees to carry over unused paid sick time from year to year, but employers may:

• Limit annual use to the statutory minimum (40 or 56 hours based on employer size)
• Use a front-loading method that provides the full annual amount at the start of each year

Source: Nebraska Revised Statutes § 48-3803(4)
Available at: https://nebraskalegislature.gov/laws/statutes.php?statute=48-3803

Existing paid leave policies:

According to Nebraska Revised Statutes § 48-3803(5):

“Any employer with a paid leave policy, such as a paid time off policy, who makes available an amount of paid leave sufficient to meet the requirements of the Nebraska Healthy Families and Workplaces Act that may be used for the same purposes and under the same conditions as paid sick time under the act is not required to provide additional paid sick time under the act.”

Employers with existing PTO or paid leave policies that meet or exceed the Act’s requirements do not need separate paid sick time policies.

Source: Nebraska Revised Statutes § 48-3803(5)
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-3803

Employer notice requirements:

According to Nebraska Department of Labor:

“Employers must provide written notice of this Act to employees by September 15, 2025 or when employment begins, whichever is later.”

Required workplace posting available at:

Source: Nebraska Department of Labor
Poster: https://dol.nebraska.gov/webdocs/Resources/Items/Paid%20Sick%20Time%20Notice.pdf
Format: PDF
Verified: January 20, 2026

Retaliation prohibited:

According to Nebraska Revised Statutes § 48-3807:

“No employer shall take any adverse action against an employee because the employee has requested or used paid sick time in accordance with the Nebraska Healthy Families and Workplaces Act or has made a complaint to the employer or the Department of Labor alleging violation of the act.”

Protection extends to:

• Requesting or using paid sick time
• Filing complaints about violations
• Participating in investigations or proceedings
• Informing others about employer violations

Source: Nebraska Revised Statutes § 48-3807
Available at: https://nebraskalegislature.gov/laws/statutes.php?statute=48-3807

Enforcement:

The Nebraska Department of Labor enforces the Nebraska Healthy Families and Workplaces Act.

Contact for paid sick time complaints:

Nebraska Department of Labor – Labor Standards Division
Email: NDOL.Laborstdrdsinquiries@nebraska.gov
Phone: 402-471-2239

Source: Nebraska Department of Labor
Available at: https://dol.nebraska.gov/LaborStandards
Verified: January 20, 2026

2.3 Other Employee Benefits

Vacation, holiday, and personal leave:

According to Nebraska Department of Labor:

“Fringe benefits such as vacation pay, sick pay, paid holidays, and pay raises are not required by law to be offered by an employer. Should an employer choose to offer vacation/PTO, any earned but unused vacation at the time of separation is to be paid as wages to the employee on their final paycheck.”

Nebraska law does not require employers to provide:

• Paid vacation time
• Paid holidays
• Personal days
• Bereavement leave (except as covered under paid sick time)

Payout of accrued vacation: If employer provides vacation benefits, unused accrued vacation must be paid out upon separation unless employer has written policy stating otherwise.

Source: Nebraska Department of Labor FAQ
Available at: https://dol.nebraska.gov/webdocs/getfile/1dd2714b-6c66-4a3c-b79c-cb2462ace6fd
Format: PDF
Verified: January 20, 2026

Health insurance:

Nebraska does not require private employers to provide health insurance to employees.

Federal Affordable Care Act requirements apply to:

• Large employers (50+ full-time equivalent employees) must offer affordable health insurance to full-time employees or pay penalties
• Small employers are not required to offer health insurance but may purchase through SHOP marketplace

Source: U.S. Department of Health and Human Services
Available at: https://www.healthcare.gov/small-businesses/
Verified: January 20, 2026

Continuation coverage (COBRA):

Federal COBRA requires employers with 20+ employees to offer continuation of group health coverage to employees and dependents after qualifying events (termination, reduction in hours, etc.).

Source: U.S. Department of Labor
Available at: https://www.dol.gov/general/topic/health-plans/cobra
Verified: January 20, 2026

Retirement benefits:

Nebraska does not require private employers to provide retirement or pension benefits. Retirement plan offerings are voluntary, though certain federal rules apply if employers choose to offer plans (ERISA, 401(k) regulations, etc.).

2.4 Jury Duty Protection

According to Nebraska Revised Statutes § 25-1640:

“It is unlawful for an employer to persuade or attempt to persuade any juror to avoid jury service; intimidate or threaten any juror in that respect; or remove or otherwise subject an employee to adverse employment action as a result of jury service if the employee provides reasonable notice of their absence.”

Employee protection: Employees cannot be terminated, demoted, or otherwise penalized for jury service

Notice requirement: Employee must provide reasonable notice of jury duty

Leave requirement: “It is unlawful for an employer to require or request an employee to use annual, vacation, or sick leave for time spent responding to a summons for jury duty, time spent participating in the jury selection process, or time spent actually serving on a jury.”

Employers cannot require employees to use their paid time off for jury service.

Compensation: Nebraska does not require employers to pay employees for time spent on jury duty. Employees receive jury pay from the court.

Source: Nebraska Revised Statutes § 25-1640
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=25-1640

2.5 Military Leave

Nebraska provides employment protections for employees serving in the military, in addition to federal protections under USERRA.

Federal Uniformed Services Employment and Reemployment Rights Act (USERRA) protects:

• Reservists and National Guard members called to active duty
• Voluntary and involuntary military service
• Reemployment rights after military service
• Protection from discrimination based on military status

Source: USERRA, 38 U.S.C. §§ 4301-4335
Official text: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-chapter43&edition=prelim
DOL information: https://www.dol.gov/agencies/vets/programs/userra

Veteran employment preference:

Nebraska Revised Statutes § 48-238 establishes a voluntary registry for private employers to indicate preference for hiring veterans and military spouses.

Source: Nebraska Revised Statutes § 48-238
Official text: https://nebraskalegislature.gov/laws/statutes.php?statute=48-238