Nebraska Pay Stub Requirements
Official Nebraska pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubNebraska has added more of its own wage rules in the last two years than most states: the minimum wage reached $15.00 on January 1, 2026, paid sick leave began on October 1, 2025 for employers with 11 or more employees, and a youth wage for 14- and 15-year-olds started in July 2026. Earned vacation counts as wages that must be paid at separation, and the income tax top rate is down to 4.55%.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
Nebraska paycheck calculatorSee federal and Nebraska taxes and your take-home pay — free.Is a pay stub required in Nebraska?
Nebraska employers must deliver or make available to each employee, on regular paydays, a wage statement showing the identity of the employer, hours worked, wages earned, and deductions made. It may be delivered by mail, electronically, or provided at the workplace during working hours.
- Identity of the employer
- Hours for which the employee was paid
- Wages earned
- Deductions made
How often must employees be paid?
Employers must pay all wages due on regular paydays designated by the employer or agreed upon with the employee, and must give employees 30 days' written notice before changing the payday schedule.
Source: Neb. Rev. Stat. § 48-1230(1)
Nebraska minimum wage
Nebraska's minimum wage reached $15.00 an hour on January 1, 2026, the last step of a 2022 ballot initiative. It covers employers with four or more employees. From October 15, 2026, the Department of Labor calculates and publishes each following year's rate.
- Tipped employees: a cash wage of at least $2.13 per hour, provided tips bring total pay to the full minimum wage.
- Youth wage (LB 258, approved February 9, 2026): $13.50 per hour for employees aged 14 and 15, from July 2026.
- Training wage: $13.50 per hour for employees aged 16 to 19 during their first 90 days.
Source: Neb. Rev. Stat. § 48-1203; LB 258 (2026); Nebraska Department of Labor
Overtime & double time
Nebraska has no state overtime law; the federal Fair Labor Standards Act governs overtime.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No daily overtime rule. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek, under the federal FLSA. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: Fair Labor Standards Act, 29 U.S.C. § 207
Meal & rest break requirements
Nebraska has no general meal-break law for most employers. Employees of assembly plants, workshops and mechanical establishments must get at least 30 consecutive minutes for lunch during each shift.
There is no rest-break requirement. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.
Source: Neb. Rev. Stat. § 48-212; 29 C.F.R. §§ 785.18–785.19
Nebraska state income tax
Nebraska taxes wages under a graduated individual income tax. Effective for tax year 2026, the top rate is 4.55%, continuing a multi-year phase-down enacted by the Legislature.
| Taxable income | Rate |
|---|---|
| $0 – $4,130 | 2.46% |
| $4,130 – $24,760 | 3.51% |
| Over $24,760 | 4.55% |
Source: Neb. Rev. Stat. § 77-2715.03; Nebraska DOR Tax Rate Chronologies
Paid sick leave
Nebraska's Healthy Families and Workplaces Act, approved by voters in 2024 and amended by LB 415 in 2025, requires paid sick time from employers with 11 or more employees from October 1, 2025.
| Rule | Detail |
|---|---|
| Accrual rate | At least 1 hour of paid sick time for every 30 hours worked, once the employee has worked 80 consecutive hours for the employer in Nebraska. |
| Minimum available per year | Up to 40 hours a year at employers with 11 to 19 employees; up to 56 hours a year at employers with 20 or more. |
| Accrual cap | Employers may cap use at those amounts, or offer more. |
| Eligibility & carryover | Employees of employers with 10 or fewer employees are not covered. Accrual starts after 80 hours of consecutive employment. |
Source: Nebraska Healthy Families and Workplaces Act, as amended by LB 415 (2025); Nebraska Department of Labor
Vacation & paid time off (PTO)
Nebraska does not require employers to offer vacation, but its Wage Payment and Collection Act counts earned but unused vacation as wages. That makes Nebraska one of the states where vacation cannot be forfeited at separation.
Earned but unused vacation leave is wages under Neb. Rev. Stat. § 48-1229.
Source: Neb. Rev. Stat. § 48-1229
Final paycheck rules
Nebraska requires unpaid wages to be paid on the next regular payday or within two weeks of separation, whichever is sooner. Commissions are due on the next regular payday after the employer receives payment for the sale.
| Situation | Final wages due |
|---|---|
| Fired or laid off | By the next regular payday or within two weeks, whichever is sooner. |
| Quits or resigns (notice makes no difference) | By the next regular payday or within two weeks, whichever is sooner. |
Source: Neb. Rev. Stat. §§ 48-1230, 48-1231, 48-1232
Other Nebraska payroll taxes employers should know
Nebraska does not impose a state disability insurance or paid-family-leave payroll tax. Employers pay state unemployment insurance (combined tax rate) on a portion of each employee's wages, with the rate and taxable wage base depending on the employer's assigned category.
| Tax | Rate | Notes |
|---|---|---|
| Unemployment Insurance (employer-paid) | 0.00%–5.40% (2026 combined tax rate, by category) | Taxable wage base is $9,000 for most (Category 12) employers and $24,000 for Category 20 employers; new non-construction employers are assigned 1.25%, new construction employers 5.40%. |
| State Disability Insurance and Paid Family Leave | None | Nebraska has neither programme. |
Source: Nebraska Department of Labor — 2026 Guide to Understanding Combined Tax Rates
Common questions about Nebraska pay stubs
What is Nebraska's minimum wage in 2026?
$15.00 an hour from January 1, 2026, for employers with four or more employees. Tipped employees can be paid $2.13 in cash wages if tips make up the rest, and 14- and 15-year-olds can be paid a $13.50 youth wage from July 2026.
Do Nebraska employers have to give paid sick leave?
Since October 1, 2025, yes if they have 11 or more employees: 1 hour per 30 hours worked, up to 40 hours a year (11–19 employees) or 56 hours (20 or more).
Will my unused vacation be paid when I leave a Nebraska job?
Yes. Nebraska counts earned but unused vacation as wages, so it must be paid with your final wages — by the next regular payday or within two weeks, whichever comes first.
What must a Nebraska pay stub show?
The employer's identity, the hours you were paid for, the wages earned and the deductions made. It can be mailed, delivered electronically or made available at work.
Guides that go with this page
Nebraska's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- Contractors don't get a pay stub — What replaces one, and the 15.3% a 1099 worker pays instead.
- Budgeting from take-home pay — Working from real pay dates instead of a salary divided by twelve.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- Neb. Rev. Stat. § 48-1230 (paydays; wage statement)
- Neb. Rev. Stat. § 48-1231 (penalty for failure to furnish wage statement)
- Neb. Rev. Stat. § 77-2715.03 (individual income tax brackets and rates)
- Nebraska DOR — Individual Income Tax Rate Chronology
- Nebraska Department of Labor — 2026 Guide to Understanding UI Combined Tax Rates
- Nebraska Department of Labor — Minimum wage rates (updated July 2026)
- Nebraska Legislature — LB 258 (2026), youth minimum wage
- Nebraska Department of Labor — Paid sick time FAQs
- Nebraska Legislature — LB 415 (2025), paid sick time amendments
- Neb. Rev. Stat. § 48-1229 — Wage Payment and Collection Act definitions
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.