Nebraska Employment Laws for Employers
Reviewed Sep 27, 2026 5 of 13 rules verified against official sources How we verify
Not a substitute for the advice of an attorney. General information; laws vary by state. Terms of use
Final pay and unused vacation
Unused vacation (PTO) at separation
Do you have to pay out unused vacation when someone leaves?Yes, alwaysVerified Sep 11, 2026 · 2 official sources
In Nebraska, earned but unused vacation leave is wages that must be paid at separation; the Nebraska Supreme Court applied this to PTO that employees could use for any purpose. Other paid leave (such as sick leave) is not payable at separation unless specifically agreed. (Fisher v. PayFlex Systems USA, 285 Neb. 808 (2013))
“Because the Wage Payment Act requires an employer to pay earned but unused vacation leave to an employee upon separation of employment, the district court correctly affirmed the county court’s summary judgment that ordered PayFlex to pay the appellees their unused PTO benefits.”
nebraska.gov · nebraskalegislature.gov
Put it in writing with the PTO policy template for Nebraska.
Pending verification. Not verified for Nebraska yet, so no answer is shown. Each link opens the official source to check.
Wages, paydays and breaks
Minimum wage
What is the minimum wage?$15.00 per hourVerified Aug 31, 2026 · 2 official sources
Nebraska minimum wage is $15.00 per hour from January 1, 2026, through December 31, 2026. (Nebraska minimum wage (U.S. DOL WHD, State Minimum Wage Laws, updated July 1, 2026))
“Nebraska Applicable to employers of 4 or more employees Basic Minimum Rate (per hour): $15.00”
“(e) Fifteen dollars per hour on and after January 1, 2026, through December 31, 2026.”
Paydays
How often do you have to pay?Designated by employerVerified Sep 27, 2026 · 2 official sources
Wages must be paid on regular days designated by the employer or agreed upon by the employer and employee. (Nebraska payday (U.S. DOL WHD, State Payday Requirements, footnote 14))
“Nebraska. Payday designated by the employer.”
“employer shall pay all wages due its employees on regular days designated by the employer or agreed upon by the employer and employee”
Meal breaks
Do adult employees get a meal break?Depends on the caseVerified Aug 31, 2026 · 2 official sources
In assembly plants, workshops and mechanical establishments, employees get at least 30 consecutive minutes for lunch, off premises, in each 8-hour shift, unless covered by a collective bargaining or other written agreement. (Nebraska statute (U.S. DOL WHD, Meal Period Requirements table))
“Nebraska ½ hour, off premises, for lunch in each 8-hour shift. Statute Applicable to assembly plant, workshop, or mechanical establishment, unless employee is covered by a valid collective bargaining agreement or other written agreement between an employer and employee.”
“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.”
Pending verification:
Paid sick leave
Pending verification:
Ending employment
At-will employment
Yes. Nebraska follows at-will employment, with these exceptions (Dibbern v. York Surgical Assocs., 318 Neb. 928 (2025)):
- Public policy: Recognized (Dibbern v. York Surgical Assocs., 318 Neb. 928 (2025))
- Implied contract: pending verification (official source)
- Good faith and fair dealing: pending verification (official source)
Public policy exception: recognized?RecognizedVerified Sep 24, 2026 · 2 official sources
Nebraska recognizes a public policy exception to at-will employment: an employee may claim damages for wrongful discharge when the motivation for the firing contravenes public policy. The Nebraska Supreme Court describes it as limited to cases where a clear mandate of public policy has been violated. (Dibbern v. York Surgical Assocs., 318 Neb. 928 (2025); Trosper v. Bag 'N Save, 734 N.W.2d 704 (Neb. 2007), as stated in Teetor v. Dawson Public Power District, D. Neb. No. 4:09-cv-03176)
“Under the public policy exception to the at-will employment doctrine, an employee may claim damages for wrongful discharge when the motivation for the firing contravenes public policy.”
“The Nebraska Supreme Court has recognized a public policy exception to the at-will employment doctrine.”
Nebraska and its neighbors
| State | Final pay after firing | Final pay after quitting | Minimum wage | Paid sick leave |
|---|---|---|---|---|
| Nebraska | Pending verification. Official source (nebraskalegislature.gov). | Pending verification. Official source (nebraskalegislature.gov). | $15.00 per hour | Pending verification. Official source (nebraskalegislature.gov). |
| South Dakota | Next regular payday | Next regular payday | $11.85 per hour | Pending verification. Official source (dlr.sd.gov). |
| Iowa | Next regular payday | Next regular payday | $7.25 per hour | No statewide law |
| Missouri | Day of discharge | Pending verification. Official source (revisor.mo.gov). | $15.00 per hour | No statewide law |
| Kansas | Next regular payday | Next regular payday | $7.25 per hour | Pending verification. Official source (ksrevisor.org). |
| Colorado | Pending verification. Official source (cdle.colorado.gov). | Pending verification. Official source (cdle.colorado.gov). | $15.16 per hour | Yes, statewide |
| Wyoming | Next regular payday | Next regular payday | $7.25 per hour (federal) | Pending verification. Official source (dws.wyo.gov). |
Verified rules only; open a state for its sources.
What an employee costs in Nebraska
Every employer pays Social Security 6.2% (Publication 15), Medicare 1.45% (Topic 751) and FUTA (Topic 759). Nebraska adds its unemployment insurance tax:
| Nebraska payroll tax, 2026 | Amount |
|---|---|
| Taxable wage base per employee | $9,000 (or $24,000 for high tax group employers) |
| Rates for experience-rated employers | 0.00% to 5.40% |
| New-employer rate | 1.25% |
| FUTA credit reduction | None for 2025 or 2026 |
| Estimated employer taxes on a $40,000 salary | $3,215 (8.0%) |
Of the $3,215, $113 is Nebraska unemployment insurance tax (1.25% on the first $9,000 of wages) and $3,102 is federal tax.
The estimate counts FUTA at 0.6% of the first $7,000 ($42 per employee), which assumes the full FUTA credit (Topic 759).
Estimate for a new employer and a full year; check with your payroll provider. Sources: U.S. DOL, State UI Laws, July 2026, page 3; U.S. DOL, FUTA credit reductions.
Federal wage enforcement in Nebraska
In FY2021 to FY2025, the federal Wage and Hour Division concluded 271 cases in Nebraska (n = 271), 219 with violations, finding $4,316,861 in back wages owed to 4,219 employees and assessing $1,765,850 in civil money penalties (DOL enforcement data). Overtime back wages were part of 44.3% of the violation cases. OSHA opened 2,080 inspections in the same years (OSHA data). Enforcement data is not a violation rate: it shows where federal investigators looked. Wage violations by industry.
Nebraska has no OSHA-approved State Plan for private workplaces, so federal OSHA enforces workplace safety for private employers in Nebraska (OSHA: State Plans).
Changes coming in 2027
- Minimum wage, from Jan 1, 2027: $15.26/hour (now $15.00/hour). Scheduled in law (ago.nebraska.gov).
Changelog
- Sep 24, 2026: first verified, 1 rule.
- Sep 26, 2026: verified: minimum wage, now backed by two independent official sources. (nebraskalegislature.gov)
- Sep 26, 2026: verified: meal breaks (assembly plant workshop mechanical), now backed by two independent official sources. (nebraskalegislature.gov)
- Sep 26, 2026: verified: unused vacation (PTO) payout, now backed by two independent official sources. (nebraskalegislature.gov)
- Sep 28, 2026: verified: payday frequency, now backed by two independent official sources. (dol.gov)
Questions about Nebraska employment laws
What is the minimum wage in Nebraska?
Nebraska minimum wage is $15.00 per hour from January 1, 2026, through December 31, 2026. (Nebraska minimum wage (U.S. DOL WHD, State Minimum Wage Laws, updated July 1, 2026))
Is Nebraska an at-will state?
Yes. Nebraska follows at-will employment, with exceptions. Of the 3 common exceptions, we have verified 1, and 1 is recognized in Nebraska (Dibbern v. York Surgical Assocs., 318 Neb. 928 (2025)).
Sources (11)
- Nebraska minimum wage (U.S. DOL WHD, State Minimum Wage Laws, updated July 1, 2026)
- Neb. Rev. Stat. § 48-1203(1)(e) (via Internet Archive snapshot of 2026-08-31)
- Nebraska payday (U.S. DOL WHD, State Payday Requirements, footnote 14)
- U.S. District Court, D. Neb., No. 4:19-cv-03012, quoting Neb. Rev. Stat. § 48-1230(1)
- Nebraska statute (U.S. DOL WHD, Meal Period Requirements table)
- Neb. Rev. Stat. § 48-212 (via Internet Archive snapshot of 2026-08-31)
- Fisher v. PayFlex Systems USA, 285 Neb. 808 (2013)
- Neb. Rev. Stat. § 48-1229(6) (Wage Payment and Collection Act) (via Internet Archive snapshot of 2026-09-11)
- Dibbern v. York Surgical Assocs., 318 Neb. 928 (2025)
- Trosper v. Bag 'N Save, 734 N.W.2d 704 (Neb. 2007), as stated in Teetor v. Dawson Public Power District, D. Neb. No. 4:09-cv-03176
- U.S. Department of Labor: State labor offices
Checked Sep 27, 2026 · How we verify every rule · Report an error
General information, not legal advice. Not a substitute for the advice of an attorney. This page is for general information only and isn’t legal, financial or tax advice. Laws vary by state and change; check the official source or talk to a qualified professional about your situation. Report an error