Nebraska

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Nebraska: Legislative Updates

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Quick Look

  • Minimum wage will increase by 1.75% on January 1, 2027. The youth minimum wage and training wage will increase as of July 17, 2026.
  • The labor commissioner may impose administrative and operational support fees for employers eligible for the unemployment insurance experience rating.
  • Employers must retain child labor employment certificates for 12 months following the employee’s termination or upon the employee reaching age 16.
  • Nebraska has implemented its own state WARN Act.
  • Health care staffing agencies are prohibited from entering into noncompete agreements or imposing fees when a worker is subsequently hired as a permanent employee of a health care entity, subject to limited exceptions.
  • Employers with 5% of employees who are non-English speaking (and all speak the same language) must provide an interpreter at the worksite while non-English-speaking employees are working.

Discussion

The Nebraska legislature recently passed several laws impacting employers. Key aspects of the bills are summarized below.

 

Wage and Hour Updates. Beginning January 1, 2027, LB 258 will increase the state minimum wage by 1.75% (to $15.26 per hour) and annually thereafter, rather than increasing based on the Consumer Price Index (CPI). As of July 17, 2026, the youth minimum wage will also increase to $13.50 per hour for an employee who is 14 or 15 years old and is not an emancipated minor. Beginning on January 1, 2030, and on January 1 of every fifth year thereafter, the youth minimum wage will increase by 1.5%. Between July 17 and December 31, 2026, employers may pay a training wage rate of $13.50 per hour to new employees between 16 to 19 years old, who are not seasonal or migrant workers or emancipated minors, for the first 90 days of employment. As of January 1, 2027, and annually thereafter, the training wage rate will increase by 1.5%.

 

Unemployment Insurance Fees and Youth Employee Records. Effective July 17, 2026, under LB 847 the labor commissioner may require, by rule and regulation, an annual administrative and operational support fee for quarterly wage reports for employers eligible for experience rating, regardless of their election to be contributory or reimbursable. The amount will be a graduated fee based on gross wages paid for the prior calendar year. Each employer will be assigned a fee category according to a table in the statute.

 

Additionally, if a child employee terminates or upon reaching 16 years old, the employer must keep the child labor employment certificate for 12 months thereafter and make the certificate accessible to the attendance officers and to the Nebraska Department of Labor (NDOL) upon request. Certificates may be obtained from the NDOL for any child working in Nebraska, regardless of state residence.

 

Nebraska WARN Act, Health Care Staffing, and Workplace Translation Requirements. LB 921 implements two new acts and revises other existing law. The bill is effective July 17, 2026, except where otherwise indicated. First, employers with 100 or more employees must give 90 days’ advance notice of a business closing (i.e., the permanent or temporary shutdown of a single site of employment of one or more facilities or operating units that will result in an employment loss for one hundred or more employees, other than part-time employees) or a mass layoff (i.e., a reduction in employment force that is not the result of a business closing and results in an employment loss at a single site of employment during any thirty-day period of 100 or more employees, other than part-time employees).

 

Second, effective July 1, 2027, health care staffing agencies are prohibited from (1) entering into agreements containing noncompete clauses that restrict a worker’s employment opportunities, or (2) requiring payment of liquidated damages, employment fees, or other compensation if the worker is subsequently hired as a permanent employee of a health care entity, subject to limited exceptions. Health care staffing agencies must certify compliance with these rules annually when registering with the state.

 

Third, employers with 5% of employees who are non-English speaking (and all speak the same language) must provide an interpreter at the worksite while non-English-speaking employees are working. Notably, where Spanish interpretation is required, interpreters must be selected from a list developed by the commissioner. Such employers must also employ an individual who serves as a referral agent to community services for non-English-speaking employees.

 

Action Items

  1. Update payroll with revised minimum wage requirements.
  2. Update record retention practices for child labor employment certificates.
  3. Have noncompete agreements reviewed by legal counsel.
  4. Implement a workplace interpreter, if applicable.
  5. Have appropriate employees trained on requirements.

 

Disclaimer: This document is designed to provide general information and guidance concerning employment-related issues. It is presented with the understanding that ManagEase is not engaged in rendering any legal opinions. If a legal opinion is needed, please contact the services of your own legal adviser. © 2026 ManagEase