Nebraska: Paid Sick Leave Requirements

How Nebraska paid sick time works

Neb. Rev. Stat. § 48-3802 covers an employer with at least 11 employees. It
defines a small business as one with 11 to 19 employees, unless the employer had
20 or more employees on payroll during at least 20 weeks in the current or prior
calendar year. Government employers are outside the Act.

Under Neb. Rev. Stat. § 48-3803, accrual starts after 80 hours of consecutive
employment at one hour per 30 hours worked. Leave is usable as it accrues. The
annual ceiling is 40 hours for an employee of a small business and 56 hours for
an employee of another covered employer, unless the employer chooses more.

Requirements one by one

Coverage and the 80-hour tests

The Act excludes a worker who performs fewer than 80 hours in Nebraska in a
calendar year. Separately, a covered employee begins accruing only after 80
hours of consecutive employment. One test decides whether the person is an
employee under the Act; the other sets the accrual starting point.

Part-time and temporary workers are not generally excluded. The named
exclusions are owner-operators, independent contractors, seasonal or temporary
agricultural workers, covered railroad workers, workers under 16, and workers
below the Nebraska-hours threshold.

Frontloading, carryover, and the year-end alternative

An employer may provide at the start of the year all leave the employee is
expected to accrue. If the employer uses accrual, unused paid sick time carries
into the next year, although use can still be limited to 40 or 56 hours in that
year.

There is a separate year-end option. Instead of carrying the unused balance
forward, the employer may pay it out and place at least the full required annual
amount into the employee's bank for immediate use at the start of the next
year. For example, a covered 20-employee employer using this option must make
at least 56 hours immediately available after the payout.

Requests, documentation, and health privacy

Neb. Rev. Stat. § 48-3804 requires a request and, when possible, the expected
duration. An employer may require notice only through reasonable procedures in
a written policy already provided to the employee. It cannot require the
employee to find a replacement.

Documentation is available only after more than three consecutive workdays of
paid sick time. A signed health-professional document qualifies, but the
employee's own written statement must be accepted when no professional services
were received or professional documentation cannot be obtained in reasonable
time or without added expense. Neb. Rev. Stat. § 48-3809 separately restricts
demands for health details and requires confidential, separate medical files.

Pay, transfer, rehire, and paycheck information

Paid sick time carries the same hourly rate and benefits the employee normally
earns, never below the state minimum wage. Commission, piece-rate, mileage, and
fee-for-service workers use the statutory average-weekly-rate calculation,
converted to an hourly rate on a 40-hour week.

The Act does not require payout at separation. A transfer within the same
employer preserves the balance, and rehire within 12 months restores unused
leave that was not paid out. Neb. Rev. Stat. § 48-3806 requires each regular
paycheck or attachment to state leave available, leave taken to date in the
year, and pay received as sick time.

Notice, retaliation, and enforcement

Neb. Rev. Stat. § 48-3805 bars interference, retaliation, and attendance points
for protected paid sick time. Employers provide an individual notice at hire
and a workplace poster; remote and platform workers receive electronic or
platform notice. Required translations depend on Department model materials
and the five-percent workforce-language threshold.

The Department of Labor implements the Act. Under Neb. Rev. Stat. § 48-3808, a
Commissioner citation may carry up to $500 for a first violation and $5,000 for
a later violation, with 15 working days to contest it. The Act recognizes an
employee's right to file a suit or complaint but does not state a private
damages multiplier or attorney-fee award.

What trips people up

Eleven employees is the coverage floor; 20 employees changes the annual
amount. An employer does not escape the Act merely because it has fewer than
20 employees. Employees of a statutory small business receive up to 40 hours
rather than 56.

Carryover and annual use are different. The statute does not state a cap on
the balance carried forward, but it allows the employer to retain the 40- or
56-hour annual use ceiling.

A general PTO bank is not automatically compliant. It can substitute only
if the amount meets or exceeds the Act and the leave can be used under the same
statutory conditions. A larger bank with narrower uses or weaker protections
does not satisfy that rule.

Common questions

Can a Nebraska employee use sick time as soon as it accrues?

Yes. Accrual begins after 80 hours of consecutive employment, and the employee
may use the time as it accrues. The Act adds no further probationary use period.

Does the Act cover a close friend who is like family?

It can. The family definition includes a person whose close association with
the employee is the equivalent of a family relationship.

May an employer require a doctor's note for a two-day absence?

No under this Act. Documentation may be required only when paid sick time is
used for more than three consecutive workdays.

Must unused sick time be paid when employment ends?

No. The Act itself does not require separation payout. An employer policy,
contract, or another law may create a separate obligation.

Statutes and sources

• Neb. Rev. Stat. §§ 48-3801 to 48-3811. Complete Nebraska Healthy Families
  and Workplaces Act: coverage, accrual, annual limits, carryover, uses,
  requests, proof, pay, reinstatement, notice, retaliation, enforcement,
  confidentiality, and nonwaiver. Nebraska
  Legislature
  (accessed July 23, 2026).