Nebraska Minimum Wage 2026 — compliance & tipped employee calculator

Frequently Asked Questions

• What is Nebraska's minimum wage in 2026?

  Nebraska's minimum wage is $15.00 per hour effective January 1, 2026. This was the final step in a voter-approved schedule enacted through a 2022 ballot initiative: $10.50 (2023), $12.00 (2024), $13.50 (2025), $15.00 (2026). Nebraska's rate is more than double the federal FLSA floor of $7.25/hr (source: dol.nebraska.gov/PressRelease/Details/338, as of 2026).

• What is the minimum wage for tipped employees in Nebraska?

  Tipped employees in Nebraska may be paid a direct wage of $2.13 per hour — identical to the federal tipped minimum. However, because Nebraska's standard minimum is $15.00/hr, wages plus tips must total at least $15.00/hr per hour worked. If tips fall short, the employer must make up the difference. Nebraska's effective maximum tip credit is $12.87/hr (vs. $5.12/hr under FLSA) (source: dol.nebraska.gov, as of 2026).

• How does Nebraska's minimum wage compare to the federal minimum?

  Nebraska's $15.00/hr minimum wage (2026) is more than double the federal FLSA floor of $7.25/hr, which Congress last raised in 2009. When a state minimum exceeds the federal rate, employers in that state must pay the higher state rate. The federal floor has no practical effect for Nebraska employers — only the $15.00 state rate applies.

• What happens if a tipped worker's tips don't reach the $15.00 minimum?

  The employer must pay the difference as a wage supplement. For example, if a server earns $2.13/hr for 40 hours ($85.20) and receives $200 in tips — total $285.20 — but the required minimum is $15.00 × 40 = $600.00, the employer must pay an additional $314.80. The employer cannot claim the tip credit unless the employee's total compensation reaches $15.00/hr.

• Is Nebraska's $15.00 minimum wage adjusted for inflation or will it increase after 2026?

  The voter-approved ballot initiative that drove Nebraska's minimum wage to $15.00 established a fixed schedule with 2026 as the final step. There is no automatic inflation indexing built into that measure. Future increases would require new legislation or another ballot initiative. As of 2026, the rate is $15.00/hr with no further increases yet legislated.

• Does Nebraska have a youth or training minimum wage?

  Nebraska does not have a separate state youth minimum wage. However, the federal FLSA allows employers to pay workers under age 20 a training wage of $4.25/hr for the first 90 calendar days of employment. After 90 days or upon turning 20 (whichever comes first), the full $15.00/hr Nebraska minimum applies. Employers cannot use the youth wage to replace full-rate employees.

• Does Nebraska have any city or county minimum wages higher than the state rate?

  As of 2026, Nebraska has no municipal minimum wage ordinances that exceed the $15.00 state floor. All Nebraska employers must pay at least $15.00/hr statewide. Nebraska has not passed local preemption legislation that would prohibit cities from setting higher rates, but no Nebraska city has enacted one.

• What penalties apply if a Nebraska employer pays below $15.00/hr?

  Under the Nebraska Wage Payment and Collection Act, employees may file a wage claim with the Department of Labor or sue in court. A winning employee is entitled to the unpaid wages plus court costs and reasonable attorney fees. Willful non-payment may result in an award of 2× the unpaid wages. The DOL can investigate and order payment through its administrative process (source: dol.nebraska.gov, as of 2026).

• How does the tip credit work for Nebraska restaurant workers in 2026?

  An employer paying a Nebraska tipped worker $2.13/hr and claiming the tip credit must ensure total compensation (wages + tips) reaches $15.00/hr. For a 5-hour lunch shift: base wages = $10.65 (5 × $2.13). If tips = $60, total = $70.65, but minimum required = $75.00 (5 × $15.00). Employer owes a $4.35 supplement. The server keeps all tips — the employer cannot retain any tip amounts as part of the credit unless running a compliant FLSA tip pool.

• Are there any workers exempt from Nebraska's minimum wage law?

  Nebraska's minimum wage law follows FLSA-aligned exemptions. Common exempt categories include executive, administrative, and professional employees paid a salary above the FLSA overtime threshold; agricultural workers under certain conditions; and some student workers. Employers claiming exemptions should consult an employment attorney, as misclassification can result in back-wage liability plus penalties under the Nebraska Wage Payment and Collection Act (as of 2026).