(1) Except as otherwise provided in this section and section 48-1203.01, every employer shall pay to each of his or her employees a minimum wage of:
(a) Nine dollars per hour through December 31, 2022;
(b) Ten dollars and fifty cents per hour on and after January 1, 2023, through December 31, 2023;
(c) Twelve dollars per hour on and after January 1, 2024, through December 31, 2024;
(d) Thirteen dollars and fifty cents per hour on and after January 1, 2025, through December 31, 2025; and
(e) Fifteen dollars per hour on and after January 1, 2026, through December 31, 2026.
(2) The minimum wage established in subdivision (1)(e) of this section shall be increased on January 1, 2027, and on January 1 of successive years, by one and three-quarters percent. No later than October 15 of each year, commencing October 15, 2026, the Nebraska Department of Labor shall calculate and publish the minimum wage rate that will take effect the following January 1.
(3) For persons compensated by way of gratuities such as waitresses, waiters, hotel bellhops, porters, and shoeshine persons, the employer shall pay wages at the minimum rate of two dollars and thirteen cents per hour, plus all gratuities given to them for services rendered. The sum of wages and gratuities received by each person compensated by way of gratuities shall equal or exceed the applicable minimum wage rate provided in subsection (1) or (2) of this section. In determining whether or not the individual is compensated by way of gratuities, the burden of proof shall be upon the employer.
(4) Any employer employing student-learners as part of a bona fide vocational training program shall pay such student-learners' wages at a rate of at least seventy-five percent of the minimum wage rate which would otherwise be applicable under this section.
(5)(a) An employer may pay a youth minimum wage of thirteen dollars and fifty cents per hour to an employee who:
(i) Is at least fourteen years of age but younger than sixteen years of age; and
(ii) Is not an emancipated minor.
(b) Beginning on January 1, 2030, and on January 1 of every fifth year thereafter, the youth minimum wage shall increase by one and one-half percent, rounded to the nearest cent.
Notes of Decisions
Mays v. Midnite Dreams, Inc., 300 Neb. 485 (Neb. 2018).
· cites it 2× “However, unlike the FLSA, § 48-1203(2) does not require any prior notification for an employee to be a tipped employee.”
Mays v. Midnite Dreams, 300 Neb. 485 (Neb. 2018).
· cites it 4× “Under Neb. Rev. Stat. § 48-1203 (2) (Cum. Supp.”
Yassine Baouch v. Werner Enter., Inc., 908 F.3d 1107 (8th Cir. 2018).
“Neb. Rev. Stat. § 48-1203 . "Wages shall mean all remuneration for personal services, including commissions and bonuses and the cash value of all remunerations in any medium other than cash.”
Baouch v. Werner Enter., Inc., 244 F. Supp. 3d 980 (D. Neb. 2017).
· cites it 2× “State Law Claims Similar to the PLSA, the Nebraska Wage & Hour Act (“NWHA”), Neb. Rev. Stat. § 48-1203 (Reissue 2010), requires that each employee entitled to its benefits receive “wages” which are at least at the statutory minimum wage level (the NWHA does not use the term…”
Rodriguez v. GC Pizza LLC (D. Neb. 2022).
· cites it 8× “§ 206 and Neb. Rev. Stat. § 48-1203 . This matter is before the Court on the defendant's motion for partial declaratory summary judgment (filing 106), the plaintiff's cross-motion for partial summary judgment (filing 116), the plaintiff's motion to strike (filing 114), and the…”
Walkinshaw v. Saint Elizabeths Reg'l Med. Ctr. (D. Neb. 2022).
· cites it 2× “These common questions include, for example, (a) whether Defendants violated Neb. Rev. Stat. § 48-1203 by failing to pay minimum wage to the Class while Class Members were on call (Count II); (b) whether Defendants violated Neb.”
Abarca v. Werner Enter., Inc. (D. Neb. 2025).
· cites it 2× “Neb. Rev. Stat. § 48-1203 . Plaintiffs argue that Werner failed to pay them for any time they were logged as “off duty” per the FMCSA regulations, such as when resting in the sleeper berth over eight hours, short rest breaks of more than 20 minutes, time waiting to load/unload,…”
Conroy v. Frank (Neb. Ct. App. 2026).
· cites it 2× “See Neb. Rev. Stat. § 48-1203 (Cum. Supp. 2024).”
Mark B. Holtzen (Bankr. D. Neb. 2025).
“§ 48-1203 . The debtor’s employment by his father’s company, rent free house, and receipt of living expenses raises questions about whether the debtor’s income is understated.”
— Neb. Rev. Stat. § 48-1203(2) — 2 cases
Mays v. Midnite Dreams, Inc., 300 Neb. 485 (Neb. 2018).
“However, unlike the FLSA, § 48-1203(2) does not require any prior notification for an employee to be a tipped employee.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.