Nebraska Wage Payment Laws

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Frequency of Wage Payments

An employer must establish regular pay days on which employees receive their pay check. An employer must give an employee thirty (30) days notice of any change in the pay day. NE Statute 48-1230

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Manner of Wage Payments

Nebraska allows employers to provide employees by payroll debit cards. It does not have any other laws dictating how an employer must pay employees their wages. This means an employer can likely pay employee by direct deposit.

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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.

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Payroll Card

Nebraska labor laws allow employers to pay employees by payroll debit cards. To pay employees by payroll debit cards, employers must:

• comply with the compulsory-use requirements prescribed in 15 U.S.C. 1693k
• allow an employee at least one (1) means of fund access withdrawal per pay period, but not more frequently than once per week, at no cost to the employee for an amount up to and including the total amount of the employee’s net wages, as stated on the employee’s earnings statement
• not require an employee to pay any fees or costs incurred by the employer in connection with paying wages with a payroll debit card

NE Statute 48-1230

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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 (2) weeks, whichever is sooner. NE Statute 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 (2) weeks, whichever is sooner. NE Statute 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 (2) weeks, whichever is sooner. NE Statute 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. NE Statute 48-1230.1

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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.

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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.

NE Statute 48-1230

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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. NE Statute 48-1230

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Pre-hire Medical, Physical, or Drug Tests

An employer may not require an applicant for employment to pay the cost of a medical examination as a condition of employment. NE Statute 48-221

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Notice of Wage Reduction

Nebraska does not have any laws addressing when or how an employer may reduce an employee’s 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. NE Statute 48-1230

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Statement of Wages (Pay Stub)

Nebraska labor laws require employers to deliver or make available to each employee on each regular payday, a wage statement showing, at a minimum:

• the identity of the employer,
• the hours for which the employee was paid,
• the wages earned by the non-exempt employee, and
• deductions made for the employee.

For exempt employees under the federal Fair Labor Standards Act of 1938, under 29 C.F.R. part 541, employers are not required to include hours worked in the wage statement unless the employers have established policies or practices of paying exempt employees overtime, bonuses, or other payments based on hours worked.

Employers may pay the wage statements by mail, electronically, or in hard copy at each employee’s normal place of employment during employment hours for all shifts.

NE Statute 48-1230

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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:
  • Name;
  • Social security account number;
  • Residence (by State);
  • 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;
  • Date on which the worker was hired, rehired, or returned to work after temporary layoff and date separated from work and reasons therefor.
  • The gross remuneration paid for the worker’s services and period for which paid, showing separately:
    • Cash remuneration, including special payments;
    • Reasonable cash value of remuneration in any medium other than cash including special payments; and
    • Amounts paid him as allowance or reimbursement for traveling or other business expenses.
• In General:
  • Beginning and ending dates of each pay period;
  • Total amount of remuneration and the total amount paid in each calendar quarter; and
  • Date in each calendar week on which there was largest number of workers employed and number of such workers.

NE Statute 48-1225; Neb. Admin. Code 221

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Notice Requirements

An employer must give an employee thirty (30) days notice of any change in the pay day. NE Statute 48-1230

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