Nebraska has no state overtime law, so federal FLSA rules decide your pay. Enter your rate and hours for an accurate Nebraska paycheck estimate: 1.5x after 40 hours a week, no daily overtime rule.
Rules verified November 2026 · Sources: U.S. Department of Labor, Nebraska Department of Labor
By Mudassir Khan
Nebraska has no state overtime statute, so the federal Fair Labor Standards Act sets the rule: 1.5 times the regular rate for hours over 40 in a workweek, with no daily overtime. The minimum wage reached $15.00 an hour on January 1, 2026, and wage claims go to the Nebraska Department of Labor.
Federal FLSA rules, Nebraska framing. Each workweek stands alone.
Nebraska wage claims go to the Department of Labor under the Wage Payment and Collection Act. Estimates only. Not tax, legal, or payroll advice. Confirm with your employer or a qualified professional.
Nebraska state law does not address overtime pay at all, so only federal law applies. Nonexempt workers earn 1.5 times the regular rate for hours over 40 in a workweek, with no daily premium.
Voters approved Initiative 433 in 2022, raising the wage $1.50 every January until it hit $15.00 on January 1, 2026. From 2027 it rises 1.75% a year under LB 258. Workers ages 14 and 15 have a $13.50 youth rate.
The Nebraska Department of Labor enforces wage payment through the Wage Payment and Collection Act, with up to a 4 year lookback. Overtime math stays federal, but the state claim route is generous.
Gross = (40 × rate) + (hours over 40 × rate × 1.5)
| Rule | Nebraska |
|---|---|
| Overtime rule | Federal FLSA only: 1.5 times pay after 40 hours in a workweek (no state overtime statute) |
| Minimum wage 2026 | $15.00 an hour from January 1, 2026 (tipped cash wage $2.13; $13.50 youth rate for ages 14 and 15) |
| State income tax | Three brackets, top 4.55% in 2026 (falling to 3.99% in 2027) |
| Claim agency | Nebraska Department of Labor, Wage Payment and Collection Act |
| Claim deadline | Up to 4 years under state law; federal overtime claims 2 years, 3 if willful |
| Worker | Math | Gross |
|---|---|---|
| $15/hr, 45 hours | $600 + 5 × $22.50 | $712.50 |
| $28/hr, 50 hours | $1,120 + 10 × $42 | $1,540.00 |
| $20/hr, 60 hours | $800 + 20 × $30 | $1,400.00 |
| $15/hr, 40 hours | 40 × $15, no overtime | $600.00 |
Example 1 runs off the new $15 floor: 45 hours pays $600 in regular pay plus 5 overtime hours at $22.50. Anyone still budgeting at the old $13.50 rate is undercounting every minimum wage hour in 2026.
The climb is finished, the ratchet stays. Initiative 433 lifted Nebraska from $9.00 to $15.00 across four January steps. LB 258 then replaced open ended inflation indexing with fixed 1.75% annual increases from 2027, so the floor keeps rising on a schedule.
The income tax keeps falling too. Nebraska's top individual rate dropped to 4.55% for 2026 and is scheduled for 3.99% in 2027. Overtime pay is taxed like any other wage income, so each cut leaves a little more of the premium in the paycheck.
The lunch rule is narrow. Nebraska mandates a 30 minute lunch only for workers in assembling plants, workshops, and mechanical establishments. Office, retail, and most other workers have no statutory break, so do not count an unpaid lunch you never received.
Like Nebraska, Kansas runs on federal overtime law alone: our Kansas overtime calculator shows the same math at a $7.25 floor, and the Iowa overtime calculator covers another federal only neighbor. The federal baseline is explained in the FLSA overtime rules guide.
No. Nebraska state law does not address overtime pay, so only the federal FLSA applies: 1.5 times the regular rate for hours over 40 in a workweek, for nonexempt employees.
With the Nebraska Department of Labor under the Wage Payment and Collection Act, or in court. The state route allows up to a 4 year lookback; federal overtime claims keep the FLSA 2 year window, 3 if willful.
$15.00 an hour from January 1, 2026, the final step of Initiative 433. The tipped cash wage is $2.13, and workers ages 14 and 15 have a $13.50 youth rate.
No. Nebraska has no daily overtime rule. Only the weekly line matters: hours over 40 in a workweek earn 1.5 times the regular rate, no matter how long any single day was.
Yes, as ordinary wage income. The top individual rate is 4.55% in 2026, scheduled to fall to 3.99% in 2027.
Yes, if nonexempt. A salary alone does not remove overtime rights in Nebraska. Only employees who pass the FLSA exempt duties and salary tests can be denied overtime pay.
Rates and rules checked against these sources in November 2026.
Want the same math without the Nebraska framing? Use the overtime pay calculator. Want the same math without the Nebraska framing? Use the overtime pay calculator. Curious what the no tax on overtime deduction does to a Nebraska paycheck? Try the deduction calculator, with the state top rate falling to 4.55%, the federal deduction lands well here.