Nebraska Labor Laws
An employer guide for 2026

Nebraska labor laws at a glance

Nebraska's rules changed quickly over the last few years. A 2022 voter-approved initiative raised the minimum wage to $15.00 by 2026, a paid sick time law took effect October 1, 2025, and the Legislature then passed LB 258 in February 2026, which added a youth wage and reset the annual adjustment. Overtime and most break questions still follow federal law. The Nebraska Department of Labor (NDOL) Labor Standards office enforces the state rules.

EZTime labor rule alerts flag overtime and missed rest periods before payroll.

Minimum wage in Nebraska

Nebraska's minimum wage is $15.00 per hour in 2026, as NDOL announced in December 2025. The state rate covers employers with four or more employees at any one time, per the U.S. DOL state table and NDOL's own schedule. Exemptions are listed in Neb. Rev. Stat. 48-1202.

LB 258, approved February 9, 2026, replaced the old schedule with an annual adjustment tied to the Midwest CPI-U and directed NDOL to publish each new rate starting October 15, 2026. NDOL's rate schedule (updated July 31, 2026) lists $15.26 per hour on January 1, 2027. Confirm the final figure with NDOL in late fall, since the statute calls for a published rate each October.

Youth, training, student and tipped wages

• Youth wage: employers may pay $13.50 an hour to non-emancipated workers aged 14 and 15. The rate stays at $13.50 through 2029 and rises to $13.70 in 2030.
• Training wage: new employees aged 16 to 19 who are not seasonal or migrant workers may be paid $13.50 for their first 90 days in 2026, rising to $13.70 in 2027. LB 258 caps training-wage hours at one-fourth of an employer's total paid hours and bars using it to replace existing workers.
• Student learners in bona fide vocational programs must receive at least 75% of the applicable minimum.
• Tipped employees must receive at least $2.13 an hour in cash wages, and if wages plus tips fall short of the minimum, the employer pays the difference.

Overtime rules

Nebraska has no state overtime statute, and NDOL's wage fact sheet refers overtime, travel time and salary questions to the U.S. Department of Labor. Under the FLSA, non-exempt employees earn one and one-half times their regular rate for hours over 40 in a workweek. The DOL overtime page confirms there is no daily overtime and that hours cannot be averaged over two weeks. Federal duties and salary tests decide which salaried employees are exempt. Run the numbers with our overtime calculator or read the FLSA overtime guide.

Meal and rest breaks

NDOL states that breaks are at the employer's discretion regardless of shift length, and that no state or federal law requires coffee, smoke or rest breaks. The one exception is a 30-minute meal period in each 8-hour shift for employees of assembly plants, workshops and mechanical establishments. The DOL meal-break table adds that this lunch is to be taken off premises and can be changed by a collective bargaining or other written agreement. If you choose to give short breaks, the DOL breaks page treats breaks of about 5 to 20 minutes as paid time.

Paid sick time and other leave

Nebraska's Healthy Families and Workplaces Act took effect October 1, 2025. NDOL's paid sick time FAQ summarizes how it works:

• Employers with 11 or more employees are covered; only Nebraska employees count.
• Employees accrue 1 hour for every 30 hours worked, beginning after 80 hours of consecutive employment.
• Annual use is capped at 40 hours for employers with 11 to 19 employees and 56 hours for employers with 20 or more.
• Unused time carries over, but the yearly use cap still applies, or you may pay out unused time at year-end if the employee starts the new year with at least the required minimum.
• Leave covers the employee's own illness or preventive care, care for a family member, and public health closures.
• Documentation may be required only for absences longer than three consecutive workdays, and sick time may not count against attendance policies.
• Pay statements, or an accessible online system, must show available time, time used and sick pay received.

Employees under 16, independent contractors, seasonal or temporary agricultural workers and people working fewer than 80 hours in a year are excluded. Payout of sick time at separation is not required. Plan accruals with our PTO accrual calculator.

Paydays and final paychecks

Nebraska requires regularly scheduled paydays, and the DOL payday table notes the employer designates the payday. Under NDOL's wage fact sheet, you must give 30 days' written notice before changing paydays. Pay stubs, printed or electronic, must show the employer's name, hours paid, wages earned and deductions. Employers may require direct deposit, and pay cards must allow at least one free withdrawal per pay period. Deductions other than taxes and court orders need written employee authorization and cannot cut pay below minimum wage.

Final wages are due on the next regular payday or two weeks after the separation, whichever comes first. Earned but unused vacation or PTO is paid out as wages, and commissions and previously agreed bonuses are owed once their conditions are met. Violations of the Wage Payment and Collection Act can bring administrative penalties of up to $500 for a first violation and up to $5,000 for later ones.

Child labor hours and certificates

Under Neb. Rev. Stat. 48-310, no one under 16 may 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 14- and 15-year-olds may not work after 10 p.m., and only that late when there is no school the next day. NDOL can issue a special permit for later hours after inspecting the workplace, valid for up to 90 days at $10 per permit or renewal, but not for businesses covered by federal law.

NDOL's Employment of Minors page explains that 14- and 15-year-olds need an Employment Certificate completed by an authorized school issuing officer. Keep it on file during employment and for 12 months after the minor leaves or turns 16, and post Form 110 listing the minor's hours where they work. Federal limits are tighter for FLSA-covered employers (3 hours on school days, 18 hours in a school week, 7 a.m. to 7 p.m.), so follow whichever rule is stricter. The DOL child labor table compares the two.

Recordkeeping and posters

Keep FLSA payroll and time records, and track sick-time accrual and use so balances can appear on pay statements. The NDOL Labor Standards page hosts the required state posters, along with the Paid Sick Time poster and the written employee notice in English and Spanish; give the notice to each new hire.

How EZTime helps Nebraska employers

Nebraska now requires sick-time balances on pay statements and separate wage rates for youth and trainees, which makes accurate time data more important than ever. EZTime gives you a GPS mobile time clock with geofencing, NFC tags, a shared tablet kiosk and biometric clocks, so every punch is tied to the right person and place. Build schedules from shift templates and let staff request swaps, while overtime and break alerts warn managers before a shift crosses a limit. PTO and sick-leave balances update automatically, and timesheets export as payroll-ready Excel or PDF files that work with any payroll software. See the attendance clock and scheduling software, or check pricing: plans start at $2 per employee per month with a 14-day trial.

This guide is general information, not legal advice. Laws change; check the Nebraska Department of Labor or an employment attorney. Last reviewed November 2026.