Nebraska Revised Statutes

Neb. Rev. Stat. § 48-1230 (2026)

Employer; regular paydays; altered; notice; deduct, withhold, or divert portion of wages; when; wage statement; use of payroll debit card; conditions; unpaid wages; when due

✓ current as of July 2026
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(1) Except as otherwise provided in this section, each employer shall pay all wages due its employees on regular days designated by the employer or agreed upon by the employer and employee. Thirty days' written notice shall be given to an employee before regular paydays are altered by an employer. An employer may deduct, withhold, or divert a portion of an employee's wages only when the employer is required to or may do so by state or federal law or by order of a court of competent jurisdiction or the employer has a written agreement with the employee to deduct, withhold, or divert.

(2) On each regular payday, the employer shall deliver or make available to each employee, by mail or electronically, or shall provide at the employee's normal place of employment during employment hours for all shifts a wage statement showing, at a minimum, the identity of the employer, the hours for which the employee was paid, the wages earned by the employee, and deductions made for the employee. However, the employer need not provide information on hours worked for employees who are exempt from overtime under the federal Fair Labor Standards Act of 1938, under 29 C.F.R. part 541, unless the employer has established a policy or practice of paying to or on behalf of exempt employees overtime, or bonus or a payment based on hours worked, whereupon the employer shall send or otherwise provide a statement to the exempt employees showing the hours the employee worked or the payments made to the employee by the employer, as applicable.

(3) When an employer elects to pay wages with a payroll debit card, the employer shall comply with the compulsory-use requirements prescribed in 15 U.S.C. 1693k. Additionally, the employer shall allow an employee at least one means of fund access withdrawal per pay period, but not more frequently than once per week, at no cost to the employee for an amount up to and including the total amount of the employee's net wages, as stated on the employee's earnings statement. An employer shall not require an employee to pay any fees or costs incurred by the employer in connection with paying wages with a payroll debit card.

(4) Except as otherwise provided in section 48-1230.01:

(a) Whenever an employer, other than a political subdivision, separates an employee from the payroll, the unpaid wages shall become due on the next regular payday or within two weeks of the date of termination, whichever is sooner; and

(b) Whenever a political subdivision separates an employee from the payroll, the unpaid wages shall become due within two weeks of the next regularly scheduled meeting of the governing body of the political subdivision if such employee is separated from the payroll at least one week prior to such meeting, or if an employee of a political subdivision is separated from the payroll less than one week prior to the next regularly scheduled meeting of the governing body of the political subdivision, the unpaid wages shall be due within two weeks of the following regularly scheduled meeting of the governing body of the political subdivision.

Notes of Decisions
Cited in 20 cases (5 in the last 5 years), 1983–2025 · leading case: Mays v. Midnite Dreams, Inc., 300 Neb. 485 (Neb. 2018).
Mays v. Midnite Dreams, Inc., 300 Neb. 485 (Neb. 2018). “§ 48-1230(1). § 48-1231(1). Pick v. Norfolk Anesthesia, 276 Neb.”
Fisher v. PayFlex Sys. USA, 829 N.W.2d 703 (Neb. 2013). · cites it 2× “4 But we independently review questions of law decided by a lower court.”
Drought v. Marsh, 304 Neb. 860 (Neb. 2020). “, a wage that must be paid upon separation of employment.”
Roseland v. Strategic Staff Mgmt., Inc., 708 N.W.2d 841 (Neb. Ct. App. 2006). · cites it 8× “See Neb. Rev. Stat. § 48-1230 (Reissue 2004).”
Timberlake v. Douglas Cnty., 291 Neb. 387 (Neb. 2015). · cites it 2× “” Section 48-1230(1) provides that unless otherwise stated in the act, “each employer shall pay all wages due its employees on regular days designated by the employer or agreed upon by the employer and employee.”
Malone v. Am. Bus. Info., 634 N.W.2d 788 (Neb. 2001). · cites it 2× “” § 48-1230. The act places certain restrictions upon the employer’s right to deduct, withhold, or divert a portion of an employee’s wages, and specifies when unpaid wages are due following an employee’s separation from the payroll.”
Heimbouch v. Victorio Ins. Serv., Inc., 369 N.W.2d 620 (Neb. 1985). · cites it 2× “Section 48-1230 of the act provides in part: An employer may deduct, withhold, or divert a portion of an employee’s wages only when the employer is required to or may do so by state or federal law or by order of a court of competent jurisdiction or the employer has a written…”
Rudolf v. Tombstone Pizza Corp., 333 N.W.2d 673 (Neb. 1983). · cites it 2× “Section 48-1230 of the act requires a written agreement before an employer may deduct, withhold, or divert an employee’s wages.”
Mays v. Midnite Dreams, 300 Neb. 485 (Neb. 2018). “”54 Under the NWPCA, “[a]n employee having a claim for wages which are not paid within thirty days of the 54 § 48-1230(1). - 507 - Nebraska Supreme Court A dvance Sheets 300 Nebraska R eports MAYS v.”
Loves v. World Ins. Co., 758 N.W.2d 640 (Neb. 2008). “[8] § 48-1230(2)(a). [9] § 48-1229(3). [10] § 48-1229(4) (emphasis supplied).”
Hoagbin v. Sch. Dist. No. 28-0017, 984 N.W.2d 305 (Neb. 2023). “” § 48-1230(1). An employee may sue his or her employer if the employer fails to pay the employee’s wages as they become due.”
LOVES v. World Ins. Co., 773 N.W.2d 348 (Neb. 2009). “In this case, the agreement of the parties at the time of Loves' retirement, as reflected in the employee handbook, contemplated a benefit of this nature. Loves did not con-tend that she was entitled to the value of sick leave based on a qualifying illness or injury, and she did…”
— Neb. Rev. Stat. § 48-1230(1) — 5 cases
Mays v. Midnite Dreams, Inc., 300 Neb. 485 (Neb. 2018). “§ 48-1230(1). § 48-1231(1). Pick v. Norfolk Anesthesia, 276 Neb.”
Timberlake v. Douglas Cnty., 291 Neb. 387 (Neb. 2015). “” Section 48-1230(1) provides that unless otherwise stated in the act, “each employer shall pay all wages due its employees on regular days designated by the employer or agreed upon by the employer and employee.”
Mays v. Midnite Dreams, 300 Neb. 485 (Neb. 2018). “”54 Under the NWPCA, “[a]n employee having a claim for wages which are not paid within thirty days of the 54 § 48-1230(1). - 507 - Nebraska Supreme Court A dvance Sheets 300 Nebraska R eports MAYS v.”
Hoagbin v. Sch. Dist. No. 28-0017, 984 N.W.2d 305 (Neb. 2023). “” § 48-1230(1). An employee may sue his or her employer if the employer fails to pay the employee’s wages as they become due.”
Panowicz (D. Neb. 2025).
— Neb. Rev. Stat. § 48-1230(2)(a) — 1 case
Loves v. World Ins. Co., 758 N.W.2d 640 (Neb. 2008). “[8] § 48-1230(2)(a). [9] § 48-1229(3). [10] § 48-1229(4) (emphasis supplied).”
— Neb. Rev. Stat. § 48-1230(3)(a) — 1 case
Fisher v. PayFlex Sys. USA, 829 N.W.2d 703 (Neb. 2013). “4 But we independently review questions of law decided by a lower court.”
— Neb. Rev. Stat. § 48-1230(4)(a) — 2 cases
Drought v. Marsh, 304 Neb. 860 (Neb. 2020). “, a wage that must be paid upon separation of employment.”
Drought v. Marsh, 304 Neb. 860 (Neb. 2020).
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