Nebraska Labor Laws 2026: Wage, Paid Sick Time, Overtime, and Pay

Nebraska's employment rules changed more in the last two years than in the previous twenty. Voters approved a $15.00 minimum wage that arrived in January 2026 and a paid sick time law that took effect October 1, 2025, and the Legislature amended both in 2025. The Nebraska Department of Labor (NDOL) Labor Standards office enforces the Wage and Hour Act, the Wage Payment and Collection Act, the Healthy Families and Workplaces Act, and the child labor statutes. This guide covers each as it stands in September 2026.

Minimum Wage in Nebraska

Nebraska's minimum wage reached $15.00 per hour on January 1, 2026, the last fixed step under Initiative 433 (2022). The Wage and Hour Act applies to employers with four or more employees. Tipped employees may be paid a cash wage of $2.13 an hour, the federal figure, as long as tips bring them to $15.00. From January 1, 2027 the rate adjusts annually; the NDOL press release describes the adjustment as cost-of-living based, while the statute as amended in 2025 sets a fixed annual percentage, so check the NDOL announcement each autumn.

See the full Nebraska minimum wage guide for the increase history, the student and training rates, and the 2027 mechanism. The minimum wage by state table shows Nebraska among the $15.00 states.

Overtime Rules

Nebraska has no state overtime statute. The federal FLSA governs: 1.5 times the regular rate for hours over 40 in a workweek for non-exempt employees of covered employers, with no daily overtime. Employers too small for FLSA coverage (under $500,000 in annual sales and no interstate commerce) have no overtime obligation, but that is a narrow group.

At the state minimum, a 45-hour week pays $600.00 for the first 40 hours plus $112.50 for 5 overtime hours at $22.50, a total of $712.50. The overtime calculator handles other rates, and the guide to overtime pay laws by state explains the federal rules Nebraska relies on.

Meal and Rest Breaks

Nebraska's only break statute is narrow. Neb. Rev. Stat. 48-212 requires a 30-minute lunch period, off the premises, in each eight-hour shift for employees of assembly plants, workshops, and mechanical establishments, unless a collective bargaining agreement provides otherwise. Other employers are not required to provide meal or rest breaks.

Break	Nebraska rule
Meal break (assembly plants, workshops, mechanical establishments)	30 minutes off-premises per 8-hour shift
Meal break (all other employers)	Not required; unpaid only when duty-free and typically 30 minutes or more
Rest break	Not required; federal rule pays short breaks of 5 to 20 minutes when offered
Minors	Federal rules apply; see the child labor section

Contact centers, retail, healthcare, and offices fall into the "not required" group, but any break written into policy or a union contract is enforceable. Our guide to rest and meal break laws by state compares the states, and the break time calculator shows the effect of breaks on paid hours.

Paid Sick Leave and Other Leave

The Nebraska Healthy Families and Workplaces Act, approved by voters in November 2024 and amended by LB 415 in May 2025, took effect October 1, 2025. As amended, it applies to employers with 11 or more employees. The NDOL FAQ: "Employees accrue 1 hour of paid sick time for every 30 hours worked," and accrual starts after 80 hours of employment. Employers with 11 to 19 employees must allow at least 40 hours of paid sick time a year; employers with 20 or more must allow at least 56 hours. Unused time carries over with no cap, though an employer may instead pay it out at year end if the employee starts the new year with the full annual amount. Employers with an existing PTO policy that meets or exceeds the requirement need not add more, and payout at separation is not required unless the sick time is combined with PTO.

Leave type	Nebraska rule
Paid sick time	11+ employees; 1 hour per 30 worked; 40 hours (11 to 19 employees) or 56 hours (20+) per year; 80-hour waiting period; excludes workers under 16, owner-operators, temporary agricultural workers, and those working under 80 hours a year
Paid family leave	Not required; federal FMLA applies at 50 employees
Jury duty	Job protected; employer must pay regular wages minus the jury fee (Neb. Rev. Stat. 25-1640)
Voting	Up to 2 hours of paid leave if the employee lacks 2 consecutive non-work hours while polls are open (Neb. Rev. Stat. 32-922)
Military leave	Federal USERRA and state National Guard protections
Bereavement	Not required

Employers had to give written notice of the Act by September 15, 2025 or at hire, and must display the NDOL poster. Our guides to paid sick leave laws by state and jury duty laws show how Nebraska's rules compare, and the jury duty pay requirement is one of the stricter ones.

PTO Payout and Final Paychecks

Neb. Rev. Stat. 48-1230 requires employers to pay wages on regular paydays the employer designates, and on separation "unpaid wages shall become due on the next regular payday or within two weeks of the date of termination, whichever is sooner." The rule is the same whether the employee quit or was discharged.

Vacation is different from most states. The Wage Payment and Collection Act's definition of wages (48-1229) includes fringe benefits, and the statute specifies that earned but unused vacation leave must be paid at separation unless the employer and employee have agreed otherwise; paid leave other than vacation, such as sick time, is not automatically due. The Nebraska Supreme Court has applied this to general PTO banks when the only condition for earning them is working, so a combined PTO policy is treated like vacation. The PTO payout laws by state guide lists Nebraska as a state that requires payout.

Pay frequency: Nebraska sets no minimum frequency, only that paydays be regular and designated. Employers must also give employees, on request, a statement of hours worked, wages earned, and deductions.

Exempt vs Non-Exempt Employees

Nebraska applies the federal white-collar exemptions: salary basis, at least $684 per week ($35,568 a year), and executive, administrative, professional, computer, or outside sales duties. The state Wage and Hour Act excludes some categories from the minimum wage (certain agricultural, student, and apprentice workers) but does not set a higher salary threshold. Salaried non-exempt employees still earn overtime. See exempt vs non-exempt employees and the FLSA exemption flowchart.

Child Labor Rules

Nebraska's child labor statutes (Neb. Rev. Stat. 48-301 to 48-313) require an employment certificate for children under 16, issued by the school superintendent or a designee. Under 48-310, children under 16 may not work more than 8 hours a day or 48 hours a week, children under 14 may not work before 6 a.m. or after 8 p.m., and children 14 and 15 may not work after 10 p.m. without a special permit and parental consent. Because the federal limits for 14 and 15 year olds are stricter during the school year, employers covered by the FLSA follow those.

Age group	Nebraska limit	Federal limit that usually controls
Under 14	Employment prohibited outside exemptions; 6 a.m. to 8 p.m. where allowed	Same
14 and 15	Certificate required; 8 hours a day, 48 hours a week; not after 10 p.m.	3 hours on a school day, 18 in a school week, 8 and 40 otherwise, 7 a.m. to 7 p.m. (9 p.m. in summer)
16 and 17	No state hour limit	Hazardous occupations prohibited

The federal child labor laws guide covers the hazardous occupation list.

Other Nebraska Employment Rules

• Pay statements. On request, employers must provide an itemized statement of wages and deductions each pay period.
• Wage deductions. Deductions other than those required by law need the employee's written agreement (48-1230).
• Non-compete agreements. Nebraska courts enforce only narrowly drawn non-competes limited to customers the employee actually worked with, and will not rewrite an overbroad agreement; confirm with counsel.
• Drug testing. Neb. Rev. Stat. 48-1901 to 48-1910 set procedures for employers with six or more employees, including confirmation testing and sample handling.
• Right to work. Nebraska is a right-to-work state under its constitution.
• Local minimum wages. No city or county rates; the state rate applies everywhere.

Hiring, Termination, and Record-Keeping

Nebraska is an at-will state. The Nebraska Fair Employment Practice Act covers employers with 15 or more employees (20 for age discrimination) and is enforced by the Nebraska Equal Opportunity Commission; the Age Discrimination in Employment Act and the Equal Pay Act have their own thresholds. Employers must post the NDOL minimum wage, paid sick time, unemployment insurance, and workers' compensation notices with the federal posters.

Federal law requires payroll records for three years and time records for two years, and the paid sick time law requires records of hours worked and sick time accrued and used. The one-hour-per-30 accrual makes accurate hour tracking a compliance requirement for every employer with 11 or more staff. A written timekeeping policy and a time card calculator or automatic time tracking keep those records complete.

Frequently Asked Questions

What is the minimum wage in Nebraska in 2026? $15.00 per hour for employers with four or more employees, effective January 1, 2026. Tipped employees may be paid $2.13 in cash plus tips.

Does Nebraska require paid sick leave? Yes, since October 1, 2025, for employers with 11 or more employees: one hour per 30 hours worked, up to 40 hours a year (11 to 19 employees) or 56 hours (20 or more).

Are lunch breaks required in Nebraska? Only in assembly plants, workshops, and mechanical establishments, where a 30-minute off-premises lunch is required per 8-hour shift. Other employers are not required to provide breaks.

When is a final paycheck due in Nebraska? On the next regular payday or within two weeks of separation, whichever comes first.

Is unused vacation paid out in Nebraska? Yes. Earned, unused vacation is treated as wages and must be paid at separation unless the parties agreed otherwise. Paid sick time is not owed unless it is combined with PTO.

Does Nebraska have its own overtime law? No. Federal FLSA overtime applies: 1.5 times the regular rate after 40 hours in a week.

Does Nebraska pay employees for jury duty? Yes. Employers must pay regular wages for jury service, less the fee the court pays the juror.

Does a 15-year-old need a work permit in Nebraska? Yes. Children under 16 need an employment certificate, and their hours follow the stricter of the state and federal limits.

Sources

• Nebraska Department of Labor: Paid Sick Time FAQs
• Nebraska Department of Labor: Paid Sick Time Law effective October 1 (press release)
• Neb. Rev. Stat. 48-1229 (wages defined)
• Neb. Rev. Stat. 48-1230 (regular paydays; payment on separation)
• Neb. Rev. Stat. 48-310 (child labor hours)
• Nebraska Department of Labor press release on the 2026 minimum wage
• US Department of Labor: state minimum wage laws