Minimum Wage

Nebraska’s current minimum wage is $7.25. Neb. Rev. Stat. 48-1203. Some exceptions apply to Nebraska’s minimum wage requirements.

An employer must also comply with federal minimum wage laws, which currently sets the federal minimum wage at $7.25. See FLSA: Minimum Wage.

If an employer chooses to pay employees minimum wage, the employer must pay those employees in accordance with the minimum wage law, either federal or state, that results in the employees being paid the higher wage.

Overtime

Nebraska does not have laws governing the payment of overtime. Federal overtime laws apply. See FLSA: Overtime for more information regarding overtime requirements.

Meals and Breaks

Nebraska employers are required to provide employees in assembling plants, mechanical establishments, and workshops a 30-minute lunch period in each shift of at least eight (8) hours. Neb. Rev. Stat. §§48-212 to 48-213. For all other businesses, such lunch periods or any other type of break are given solely at the discretion of the employer regardless of the length of the work shift. However, in accordance with federal law, if an employer chooses to provide additional breaks, they must be paid if they are of the type usually lasting less than twenty (20) minutes. Meal or lunch periods (usually thirty (30) minutes or more) do not need to be paid, so long as the employee is free to do as they wish during the meal or lunch period.

Vacation Leave

In Nebraska, employers are not required to provide employees with vacation benefits, either paid or unpaid. Neb. Dept. of Labor FAQ. If an employer chooses to provide such benefits, it must comply with the terms of its established policy or employment contract. See Roseland v. Strategic Staff Management, Inc., 272 Neb. 434, 722 N.W.2d 499 (Neb. Sup. Ct. 2006); Neb. Dept. of Labor FAQ.

In Nebraska, an employer can require employees to meet certain requirements before they can earn vacation leave. Neb. Dept. of Labor FAQ. However, once employees earn vacation leave according to an employer’s policy or contract, an employer cannot deny payment for such vacation leave upon separation from employment, regardless of the reason. See Neb. Rev. Stat. § 48-1229(4); Roseland v. Strategic Staff Management, Inc., 272 Neb. 434, 722 N.W.2d 499 (Neb. Sup. Ct. 2006); Neb. Dept. of Labor FAQ.

An employer may lawfully cap the number of vacation leave hours an employee can accrue. Neb. Dept. of Labor FAQ.

An employer cannot implement a ‘use it or lose it’ vacation policy requiring employees to use their earned vacation leave by a set date or lose it. See Neb. Rev. Stat. § 48-1229(4); Roseland v. Strategic Staff Management, Inc., 272 Neb. 434, 722 N.W.2d 499 (Neb. Sup. Ct. 2006).

Sick Leave

Nebraska law does not require employers to provide employees with sick leave benefits, either paid or unpaid. If an employer chooses to provide sick leave benefits, it must comply with the terms of its established policy or employment contract. An employer does not need to pay an employee from accrued sick leave upon separation from employment, unless required by policy or contract. Neb. Dept. of Labor FAQ.

An employer in Nebraska may be required to provide an employee unpaid sick leave in accordance with the Family and Medical Leave Act or other federal laws.

An employer in Montana may be required to provide an employee unpaid sick leave in accordance with the Family and Medical Leave Act or other federal laws.

Holiday Leave

Nebraska law does not require employers to provide employees with either paid or unpaid holiday leave. In Nebraska, an employer can require an employee to work holidays. An employer does not have to pay an employee premium pay, such as 1½ times the regular rate, for working on holidays, unless such time worked qualifies the employee for overtime under standard overtime laws. If an employer chooses to provide either paid or unpaid holiday leave, it must comply with the terms of its established policy or employment contract.

Jury Duty Leave

An employer must pay an employee for time the employee is excused from shift work while serving on a jury, except an employer may reduce the pay of an employee by an amount equal to any compensation, other than expenses, paid the employee by the court for jury duty.

An employer may not subject an employee to discharge from employment, loss of pay, loss of sick leave, loss of vacation time, or any other form of penalty, as a result of his or her absence from employment due to jury duty, so long as the employee has provided reasonable notice to his or her employer of the jury summons.
Nebraska Stat. 25-1640

Voting Leave

Nebraska law allows employees who do not have two (2) consecutive hours when not required to be at work during polling hours are entitled to up to two (2) paid hours leave to vote. Pay cannot be deducted if the employee gives notice in advance of election day. The employer can set the time for leave to vote. Nebraska Stat. 32-922

Severance Pay

Nebraska law does not require employers to provide employees with severance pay. If an employer chooses to provide severance benefits, it must comply with the terms of its established policy or employment contract.