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EmploymentLawHandbook.com
Your Employment and Labor Law Resource
E
H
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Record Keeping Requirements

An employer must make, keep, and maintain, for a period of at least four calendar years,
record of:
For each worker:
(1) Name;
(2) Social security account number;
(3) Residence (by State);
(4) Nature of services and place or places in which services are performed and, if there is
more than one such place, the worker's base of operations or, if none, place of direction or
control;
(5) Date on which the worker was hired, rehired, or returned to work after temporary layoff
and date separated from work and reasons therefor.
(6) The gross remuneration paid for the worker's services and period for which paid,
showing separately:
(a) Cash remuneration, including special payments; and
(b) Reasonable cash value of remuneration in any medium other than cash including
special payments; and
(7) Amounts paid him as allowance or reimbursement for traveling or other business
expenses, and period for which paid.

In General:
(1) Beginning and ending dates of each pay period;
(2) Total amount of remuneration and the total amount paid in each calendar quarter; and
(3) Date in each calendar week on which there was largest number of workers employed
and number of such workers.
Nebraska Stat. 48-1225; Neb. Admin. Code 221
Notice Requirements

An employer must give an employee 30 days notice of any change in the pay day. Nebraska
Stat. 48-1230
Payment upon Separation from Employment

Employees who are fired, discharged, terminated, or laid off
When an employer discharges or lays off an employee, the employer must pay the
employee all wages due, except commission, on the next regular payday or with in two
weeks, whichever is sooner.
Nebraska Stat. 48-1230

Employees who quit or resign
When an employee quits, the employer must pay the employee all wages due, except
commission, on the next regular payday or with in two weeks, whichever is sooner.

Nebraska Stat. 48-1230

Employees who are suspended or resigns due to a labor dispute (strike)
Nebraska does not have a law specifically addressing the payment of wages to an
employee who leaves employment due to a labor dispute, however, to ensure compliance
with known laws, an employer should pay employee all wages due, except commission,
on the next regular payday or with in two weeks, whichever is sooner.
Nebraska Stat.
48-1230

Payment of commissions upon separation from employment
Upon separation from employment, an employer must pay an employee commissions on
the next regular payday following the employer's receipt of payment for the goods or
services from the which the commission was generated.  The employer must provide an
employee with a periodic accounting of outstanding commissions until all commissions
have been paid or the orders have been returned or canceled by the customer.
Nebraska
Stat. 48-1230.1

Wages in Dispute
Nebraska does not have any laws requiring an employer to pay an employee wages
conceded to be due when involved in a wage dispute with the employee.
Frequency of Wage Payments

An employer must establish regular pay days on which employees receive their pay check.  
An employer must give an employee 30 days notice of any change in the pay day.

Nebraska Stat. 48-1230
Manner of Payment

Nebraska does not have any laws dictating how an employer must pay employees their
wages.  This means an employer can likely pay employee by direct deposit.

Direct Deposit
Nebraska does not have any laws regarding the payment of wages by direct deposit.  This
means an employer can likely pay employee by direct deposit.
Deductions from Wages

An employer can only deduct the following items from an employee's pay check if the
employee has consented to the deduction in writing:
- cash shortages
- breakage, damage, or loss of the employer's property
- required uniforms
- required tools
- other items necessary for employment

An employer may not withhold or deduct wages from an employee's paycheck, unless:
- permitted to do so by state or federal law,
- required to do so, or
- the employee has given written consent.
Nebraska Stat. 48-1230

Uniforms, Tools, and Other Equipment Necessary for Employment
There is no law that prohibits an employer from requiring an employee to pay for a uniform,
tools, or other necessary times.  An employer must obtain an employee's written consent to
deduct the costs from the employee's wages.
Nebraska Stat. 48-1230

Medical or Physical Exams, including Drug Tests, Required for Employment
An employer may not require an applicant for employment to pay the cost of a medical
examination as a condition of employment.
Nebraska Stat. 48-221
Notice of Wage Reduction

Nebraska does not have any laws addressing when or how an employer may reduce an
employees wages or whether an employer must provide employees notice prior to
instituting a wage reduction.  An employer must give an employee 30 days notice of any
change in the pay day.
Nebraska Stat. 48-1230
Statement of Wages (Pay Stub)

Nebraska does not have any laws requiring employers to provide employees at the time of
payment any notice of wages paid, wage rates, deductions, or other wage payment
information.
Wage Payment Laws
for Private Sector Employers
Topics Covered:

  •  Frequency of Wage Payments
  •  Manner of Payments
    - Direct Deposit
  •  Payment upon Separation from Employment
    - Employees who are fired, discharged, or terminated
    - Employees who quit or resign
    - Employees who is suspended or resigns due to a labor dispute (strike)
    - Employees who are laid off
    - Wages in Dispute
  •  Deductions from Wages
    - Cash shortages
    - Damage, loss or destruction of employer property
    - Dishonored or returned checks
    - Uniforms
    - Tools and other items necessary for employment
    - Pre-hire medical, physical, or drug tests
  •  Notice of Wage Reduction
  •  Statement of Wages (Pay Stub)
  •  Record Keeping Requirements
  •  Notice Requirements