Nebraska

$15.00 / hour

Effective January 1, 2026, Nebraska's minimum wage is $15 per hour. The minimum hourly wage for tipped employees is $2.13 per hour, and employers are responsible for ensuring that wages and tips combined equal at least the minimum wage.

Effective

2026-01-01

Checked

2026-08-10

1.5%

The Nebraska Wage Payment and Collection Act requires overtime pay when the employer previously agreed to it. Federal law generally requires covered employees to receive overtime after 40 hours in a workweek.

Checked

2026-08-10

An individual performing services for wages is presumed to be an employee unless the individual is free from control, performs services outside the usual course or places of business, and is customarily engaged in an independently established trade, occupation, profession, or business.

Checked

2026-08-10

Every employer must establish regular paydays. A payday may not be changed unless the employer gives each affected employee written notice at least 30 days before the change.

Checked

2026-08-10

Whenever an employer separates an employee from the payroll, unpaid wages become due on the next regular payday or within two weeks of termination, whichever is sooner.

Checked

2026-08-10

On each regular payday, an employer must provide a wage statement showing the employer's identity, the date of the pay period, hours worked, wages earned, and all deductions made for that pay period.

Checked

2026-08-10

An employer may deduct, withhold, or divert part of an employee's wages only when required or permitted by law or court order, or when the employer has a written agreement with the employee.

Checked

2026-08-10

An employer using a payroll debit card must comply with federal compulsory-use requirements and allow at least one withdrawal of the full amount of net wages without cost to the employee for each pay period, but not more frequently than once per week.

Checked

2026-08-10

In mechanical establishments, workshops, and assembling plants, employees must receive at least 30 consecutive minutes for lunch during each eight-hour shift. Nebraska does not otherwise require coffee, smoke, or rest breaks.

Checked

2026-08-10

No general working time requirement for private employers was located in NE's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general predictive scheduling requirement for private employers was located in NE's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general expense reimbursement requirement for private employers was located in NE's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

After separation, unpaid commissions on orders on file must be paid on the next regular payday following the employer's receipt of payment from the customer, unless a valid contrary agreement applies.

Checked

2026-08-10

Nebraska defines wages as compensation for labor or services, including amounts determined by time, task, fee, commission, or another basis, when previously agreed between employer and employee.

Checked

2026-08-10

Nebraska does not require severance or other separation fringe-benefit pay unless it was previously agreed between employer and employee; earned unused vacation is payable at separation.

Checked

2026-08-10

Nebraska law does not require employers to provide paid holidays; holiday compensation is due when the employer previously agreed to provide it.

Checked

2026-08-10

For Nebraska public works, fair labor standards mean the scale of wages and working conditions paid and maintained by at least 50% of contractors in the same business or field of endeavor.

Checked

2026-08-10

1%

Beginning October 1, 2025, an employee who has worked at least 80 consecutive hours accrues at least one hour of paid sick time for every 30 hours worked. The annual entitlement is up to 40 hours for employers with 11 to 19 employees and 56 hours for employers with 20 or more employees.

Effective

2025-10-01

Checked

2026-08-10

No general paid family medical leave requirement for private employers was located in NE's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

An employee summoned for jury duty may not be subject to discharge, loss of pay, loss of sick leave, loss of vacation time, or another penalty because of jury duty. An employer may reduce pay by compensation, other than expenses, paid by the court for jury duty.

Checked

2026-08-10

4.55%

For taxable years beginning on or after January 1, 2026 and before January 1, 2027, Nebraska's third and fourth individual income-tax brackets are taxed at 4.55%.

Effective

2026-01-01

Checked

2026-08-10

An employee completing the federal Form W-4 issued in 2020 or later must also complete Nebraska Form W-4N for state income-tax withholding.

Checked

2026-08-10

No general supplemental wages requirement for private employers was located in NE's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Nebraska residents are generally subject to withholding on all wages, reduced by income tax required to be withheld for another state. Nonresidents are subject to Nebraska withholding for services performed in Nebraska, with Form 9N allocation and statutory transportation and military exceptions.

Checked

2026-08-10

No general local taxation requirement for private employers was located in NE's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

0.55% · wage base $9,000

For calendar year 2026, Nebraska's category 12 average combined unemployment-insurance rate is 0.55%, and the taxable wage base for categories 1 through 19 is the first $9,000 paid to each worker.

Effective

2026-01-01

Checked

2026-08-10

No general disability insurance requirement for private employers was located in NE's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Generally, a Nebraska employer with one or more employees must carry workers' compensation insurance to cover those employees.

Checked

2026-08-10

Employers generally file Form 941N quarterly; annual filing may be assigned when annual withholding is $500 or less. If withholding exceeds $500 in the first or second month of a quarter, a monthly Form 501N deposit is required.

Checked

2026-08-10

An employer must file Nebraska Form 941N for each assigned reporting period even when no income tax was withheld. The return is due by the last day of the month following the reporting period.

Checked

2026-08-10

State copies of 2025 Forms W-2, W-2G, 1099-MISC, 1099-NEC, and 1099-R and the Nebraska Reconciliation of Income Tax Withheld, Form W-3N, were due January 31, 2026. These forms for tax year 2025 had to be e-filed when the employer had over 50 forms to report.

Effective

2026-01-31

Checked

2026-08-10

An employer must report a newly hired or rehired employee within 20 days after hire. An employer transmitting electronically may report twice monthly, with transmissions at least 12 and not more than 16 days apart.

Checked

2026-08-10

25%

For an ordinary debt, garnishment may not exceed the lesser of 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum hourly wage. The percentage limit is 15% for an individual who is a head of a family.

Checked

2026-08-10

An employer may not discriminate between employees in the same establishment on the basis of sex by paying lower wages for equal work requiring equal skill, effort, and responsibility under similar working conditions.

Checked

2026-08-10

No general pay transparency requirement for private employers was located in NE's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general salary history requirement for private employers was located in NE's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

When wages are unpaid for 30 days beyond the regular payday, the employee may sue for the unpaid wages and, if successful, recover the full amount of the judgment plus costs and attorney's fees.

Checked

2026-08-10

Employers subject to the Nebraska Healthy Families and Workplaces Act must display the paid sick-time poster in a conspicuous and accessible place at each establishment; electronic posting may be used for employees who work remotely.

Effective

2025-10-01

Checked

2026-08-10

Under Nebraska law, minors aged 14 and 15 may work no more than eight hours in a day or 48 hours in a week and only between 6 a.m. and 10 p.m.; an employment certificate is required.

Checked

2026-08-10

A public employer and a contractor receiving a public contract must register with and use the federal electronic verification system to determine work eligibility of each new employee physically performing services in Nebraska.

Checked

2026-08-10

An employer maintaining an office or transacting business in Nebraska and paying wages subject to withholding must register for a Nebraska income-tax withholding account and withhold state income tax.

Checked

2026-08-10

An employer subject to Nebraska's Equal Pay Act must make, keep, and preserve records of wages, wage rates, job classifications, and other terms and conditions of employment as prescribed by the Commissioner of Labor.

Checked

2026-08-10

5%

A late Nebraska withholding return is subject to a penalty of 5% of unpaid tax for each month or part of a month, up to 25%, with a $25 minimum. Failure to remit tax withheld is subject to a 5% penalty plus statutory interest.

Checked

2026-08-10

An action to recover liability under Nebraska's equal-pay provisions must be commenced within four years after the cause of action accrues.

Checked

2026-08-10