Payroll Compliance Guide

Nebraska Payroll Compliance Guide

Complete Reference for Multi-State Employers

Last updated: December 2025 • 60+ requirements covered

Key Facts at a Glance

RequirementNebraska Rule
Minimum Wage$12.00/hour (2024)
Tipped Minimum$2.13 + tips = $12.00
Overtime Threshold40 hours/week (federal FLSA)
Final Pay (Termination)Next regular payday or 2 weeks
Final Pay (Resignation)Next regular payday or 2 weeks
PTO Payout Required?Yes (if policy promises)
Pay Frequency MandateSemi-monthly or more frequent
State Income TaxYes (2.46% - 5.84%)
Unemployment InsuranceYes
State Disability InsuranceNo
Paid Family LeaveNo
Paid Sick LeaveNo
Workers' Comp RequiredYes (all employers)

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