Pay stub requirements in Nebraska
Calculated
Nebraska writes the wage statement into the same section that sets paydays, and it is one of the few states to demand the identity of the employer on the face of it. On each regular payday the employer must deliver or make available a statement showing who the employer is, the hours the employee was paid for, the wages earned and the deductions made, and the statute expressly allows that to travel by mail or electronically. The other half of the section is about timing and money: paydays are whatever the employer designates, but altering them takes thirty days written notice, and the minimum wage reached fifteen dollars an hour on 1 January 2026.
- Pay stub required
- Yes, employer, hours, wages and deductions every payday
- Electronic delivery
- Yes, the statute names electronic delivery
- Minimum wage 2026
- $15.00/hour in 2026, $2.13 for tipped staff
- Pay frequency
- Paydays the employer designates, thirty days notice to change
01 — The law
What Nebraska law requires
A wage statement on each regular payday, naming the employer
On each regular payday the employer shall deliver or make available to each employee, by mail or electronically, or shall provide at the employee normal place of employment during employment hours for all shifts, a wage statement showing at a minimum the identity of the employer, the hours for which the employee was paid, the wages earned and the deductions made.
Nebraska Revised Statute 48-1230 - Employer, regular paydays, wage statement, payroll debit card →Hours may be omitted for overtime exempt staff, up to a point
The employer need not provide information on hours worked for employees exempt from overtime under 29 C.F.R. part 541, unless it has established a policy or practice of paying exempt employees overtime, a bonus or a payment based on hours worked, in which case a statement showing the hours worked or those payments must still be provided.
Nebraska Revised Statute 48-1230 - Employer, regular paydays, wage statement, payroll debit card →Changing the payday takes thirty days written notice
Each employer shall pay all wages due on regular days designated by the employer or agreed upon by employer and employee, and thirty days written notice shall be given to an employee before regular paydays are altered. Deductions are lawful only where required by state or federal law, ordered by a court, or covered by a written agreement with the employee.
Nebraska Revised Statute 48-1230 - Employer, regular paydays, wage statement, payroll debit card →A payroll debit card must permit a free withdrawal each period
An employer electing to pay wages with a payroll debit card must comply with the compulsory use requirements of 15 U.S.C. 1693k and must allow at least one means of fund access withdrawal per pay period, though not more often than once a week, at no cost for an amount up to the employee full net wages as stated on the earnings statement. The employer may not pass on its own card costs.
Nebraska Revised Statute 48-1230 - Employer, regular paydays, wage statement, payroll debit card →Final wages come on the next payday or within two weeks
Where an employer other than a political subdivision separates an employee from the payroll, the unpaid wages become due on the next regular payday or within two weeks of the date of termination, whichever is sooner. Political subdivisions run on their own timetable, keyed to the next regularly scheduled meeting of the governing body.
Nebraska Revised Statute 48-1230 - Employer, regular paydays, wage statement, payroll debit card →Fifteen dollars an hour through 2026, then indexed
Section 48-1203 sets the minimum wage at fifteen dollars per hour on and after 1 January 2026 through 31 December 2026. From 1 January 2027 the figure rises each year with the Midwest region consumer price index for urban consumers, rounded up to the nearest five cents, and the Department of Labor publishes the coming year rate by 15 October. Tipped employees are paid two dollars thirteen cents plus gratuities, and student learners in a bona fide vocational programme at least seventy five per cent of the applicable rate.
Nebraska Revised Statute 48-1203 - Wages, minimum rate, adjustments →A training wage exists, and it is capped by hours
An employer may pay a new employee under twenty who is not a seasonal or migrant worker a training wage of at least seventy five per cent of the federal minimum wage for ninety days, extendable by another ninety for approved on the job training. No more than one quarter of the total hours paid by the employer may be at that rate, and it may not be used where another employee hours were cut or a position was eliminated.
Nebraska Revised Statute 48-1203.01 - Training wage, rate, limitations →
02 — Local rates
Local rates above the Nebraska minimum
No city or county rate above the Nebraska minimum is listed here. Where one exists it is set by a local ordinance, so an employer in a city with its own should check that ordinance before relying on the state figure.
03 — What we calculate
What this generator calculates for Nebraska
| Withholding line | Source | Status |
|---|---|---|
| Federal income tax | irs.gov | Calculated |
| Social Security | ssa.gov | Calculated |
| Medicare | ssa.gov | Calculated |
| NE state income tax | revenue.nebraska.gov | Calculated |
State withholding for Nebraska is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.
See the Nebraska withholding tables and work out take-home pay →04 — Questions
Frequently asked questions
- Does Nebraska require a pay stub?
- Yes. Section 48-1230 requires a wage statement on each regular payday showing the identity of the employer, the hours you were paid for, the wages you earned and the deductions taken. Naming the employer on the statement is a Nebraska peculiarity; most states assume you know who signed the cheque.
- Can my Nebraska employer send the wage statement by email?
- Yes. The statute lists three ways of delivering it: by mail, electronically, or in person at your normal place of employment during employment hours for all shifts. Electronic delivery is written into the text rather than tolerated by practice, so an emailed or portal statement is squarely within the law.
- What is the Nebraska minimum wage in 2026?
- Fifteen dollars an hour, in force from 1 January 2026 to the end of the year. From January 2027 the rate is indexed to the Midwest consumer price index and rounded up to the nearest five cents, with the state labour department publishing the following year figure by 15 October each year.
- Why is the Nebraska tipped wage still $2.13 an hour?
- Because the ballot measure that lifted the general minimum wage left the tipped cash wage untouched at two dollars thirteen cents. The gap is one of the widest in the country: the employer may credit tips for nearly thirteen dollars of the fifteen dollar rate, and has to make up any shortfall if the tips fall short.
- How much notice do I get before my Nebraska payday changes?
- Thirty days in writing. Nebraska does not prescribe how often you must be paid, leaving the schedule to the employer or to agreement, so the protection sits in the notice period instead. Deductions likewise need either a legal basis, a court order, or a written agreement with you.
- When is my last paycheck due in Nebraska?
- On the next regular payday or within two weeks of the termination date, whichever comes first. That whichever is sooner phrasing matters on a monthly payroll, where waiting for the next payday could otherwise leave a departing employee unpaid for several weeks.
Sources
- Nebraska Revised Statute 48-1230 - Employer, regular paydays, wage statement, payroll debit card
- Nebraska Revised Statute 48-1203 - Wages, minimum rate, adjustments
- Nebraska Revised Statute 48-1203.01 - Training wage, rate, limitations
Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.