The Nebraska Labor Law Guide

Minimum wage is the lowest hourly pay rate that employers are legally obligated to pay employees. While the federal minimum wage serves as a baseline, different states, cities, and regions can adopt their own higher rates.

The current statewide rate is: $15.00 per hour for most employees.

• Compliance note: Nebraska's state minimum wage applies only to employers with four or more employees. Businesses with three or fewer employees are exempt from the state rate but must still comply with the federal minimum wage of $7.25 per hour. Additionally, recent 2026 legislation allows employers to pay a $13.50 per hour subminimum wage to 14- and 15-year-olds, as well as a 90-day training wage to 16- to 19-year-olds.

Local jurisdictions: Nebraska has a uniform state-set minimum wage. Currently, no local cities or municipalities have established their own minimum wage rates that exceed the state baseline, meaning the $15.00 rate applies universally to covered employers across the state.

→ Learn more about Deputy's labor law compliance software

Tipped minimum wage is the lowest hourly pay rate employers are legally obligated to pay employees who earn a significant portion of their income through tips.

The current minimum cash wage is: $2.13 per hour for eligible tipped employees.

• Compliance note: While employers may pay this lower base rate, the employee's $2.13 cash wage plus their actual earned tips must equal or exceed the standard Nebraska minimum wage of $15.00 per hour for the workweek. If the combined total falls short, the employer is legally obligated to pay the difference to ensure the $15.00 per hour minimum is met.

Nebraska does not have its own state overtime laws. Therefore, employers are strictly governed by the federal Fair Labor Standards Act (FLSA).

Under the FLSA, covered non-exempt employees are legally entitled to receive overtime pay at a rate of at least 1.5 times their regular rate of pay for all hours worked over 40 within a single 7-day workweek.

• Compliance note: under federal law, an employee's "regular rate of pay" used for this overtime calculation must include their base hourly wage as well as any non-discretionary bonuses, shift differentials, or commissions earned during that specific workweek.

Nebraska wage and hour laws approach meal and rest breaks differently depending on the industry:

Assembly, mechanical, and workshop employers 

Under Nebraska state law, employers operating assembly plants, mechanical establishments, and workshops are legally required to provide non-exempt employees with at least a 30-consecutive-minutes meal break for each 8-hour shift. (Compliance Note: State law explicitly forbids employers in these covered industries from requiring employees to remain on the premises during this 30-minute lunch period).

All other employers (the federal default)

Aside from the specific industries listed above, Nebraska does not require private employers to provide meal or rest breaks to their employees. Therefore, standard businesses (like retail, hospitality, and healthcare) must default to the federal payment rules under the Fair Labor Standards Act (FLSA):

• Rest breaks: If an employer chooses to offer short rest breaks (usually lasting 20 minutes or less), this time must be counted as compensable working hours and paid.

• Meal periods: Bona fide meal periods (usually 30 minutes or more) do not need to be paid, provided the employee is completely relieved of all work duties during the entire period.

→ Find out how Deputy can help you simplify meal and rest break compliance

Vacation leave 

Nebraska does not require private employers to provide paid or unpaid vacation time. Employers may choose to offer vacation leave at their discretion. 

• Compliance note: If an employer does choose to offer paid vacation, Nebraska law strictly prohibits "use-it-or-lose-it" policies. Once vacation time is earned, it is legally considered a wage and cannot be forfeited. Employers are legally required to pay out all accrued, unused vacation time upon an employee's termination or separation. Employers may, however, place a maximum cap on how much total vacation time an employee can accrue.

Paid sick leave 

As of October 1, 2025, the Nebraska Healthy Families and Workplaces Act requires most private employers to provide earned paid sick leave to eligible employees.

• Accrual rate: Covered employees earn 1 hour of paid sick time for every 30 hours worked.

• Accrual caps: Employers with 20 or more employees must allow accrual up to 56 hours per year. Employers with 11 to 19 employees must allow accrual up to 40 hours per year. (Compliance Note: Businesses with 10 or fewer employees, as well as certain agricultural employers and minors under 16, are exempt from this state mandate, though federal Family and Medical Leave Act (FMLA) obligations may still apply to larger exempt organizations).
  

Holidays 

Nebraska state law does not require private employers to provide paid holidays, unpaid holiday leave, or premium pay for working on a holiday. Any holiday time off or additional holiday compensation is offered strictly at the employer's discretion.

→ Learn more about Deputy's leave management software

Because the federal Fair Labor Standards Act (FLSA) sets stricter standards than Nebraska state law for youth employment, the vast majority of Nebraska employers must default to the stricter federal rules to remain compliant.

Laws for minors 14–15 years old

• Cannot work more than 3 hours on a school day or 18 hours in a school week.

• Cannot work more than 8 hours on a non-school day or 40 hours in a non-school week.

• Cannot work before 7:00 AM or after 7:00 PM. (Exception: Between June 1st and Labor Day, evening hours are extended to 9:00 PM).

• Cannot work in jobs that are dangerous to life or limb. (Compliance Note: While Nebraska state law technically outlines a 48-hour workweek and allows work until 10:00 PM, the stricter federal FLSA preempts these rules. Furthermore, the Nebraska Department of Labor's "Special Permit" for extended hours cannot legally be issued to any business covered by the federal FLSA).

Laws for minors 16–17 years old

• Hours: Nebraska state child labor laws do not apply to youth ages 16 and older, and there are no federal hour restrictions for this age group.

• Duties: While hours are unrestricted, these minors are still strictly prohibited under federal law from working in defined "Hazardous Occupations," such as roofing, excavation, or the operation of heavy machinery.

Permits and recordkeeping

Minors under 16 must obtain an Employment Certificate issued by the school district where the minor resides or attends school. Employers are legally required to keep a copy of this certificate on file and must post a notice in the minor's work area.