The Nebraska Labor Law Guide

Minimum wage is the lowest hourly rate an employer is legally required to pay. The federal rate is a baseline, and states, cities, and regions can set their own higher rates.

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

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. Recent 2026 legislation also allows employers to pay a $13.50 per hour subminimum wage to 14- and 15-year-olds, plus a 90-day training wage to 16- to 19-year-olds.

Nebraska has a uniform state-set minimum wage. No local cities or municipalities have set their own rates above the state baseline, so the $15.00 rate applies universally to covered employers across the state.

The tipped minimum wage is the lowest hourly rate an employer is legally required 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.

Employers may pay this lower base rate, but the employee's $2.13 cash wage plus 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 must pay the difference so the $15.00 per hour minimum is met.

Nebraska has no state overtime law of its own, so employers are governed by the federal Fair Labor Standards Act (FLSA).

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

The regular rate used for this calculation must include the base hourly wage plus any non-discretionary bonuses, shift differentials, or commissions earned during that specific workweek.

Nebraska handles meal and rest breaks differently depending on the industry.

Assembly, mechanical, and workshop employers

Employers operating assembly plants, mechanical establishments, and workshops must provide non-exempt employees with at least a 30-consecutive-minute meal break for each 8-hour shift. 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)

Outside those specific industries, Nebraska does not require private employers to provide meal or rest breaks. Standard businesses such as retail, hospitality, and healthcare default to the federal payment rules under the Fair Labor Standards Act (FLSA):

• Rest breaks: if an employer offers short rest breaks (usually 20 minutes or less), that time counts as compensable working hours and must be 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 for the entire period.

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.

If an employer does 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 must pay out all accrued, unused vacation time at 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.

Businesses with 10 or fewer employees, along with 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 does not require private employers to provide paid holidays, unpaid holiday leave, or premium pay for working a holiday. Any holiday time off or extra holiday compensation is offered strictly at the employer's discretion.

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

Laws for minors 14 to 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. 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.

While Nebraska state law technically outlines a 48-hour workweek and allows work until 10:00 PM, the stricter federal FLSA preempts these rules. 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 to 17 years old

• Hours: Nebraska 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 must keep a copy of this certificate on file and must post a notice in the minor's work area.