Nebraska Revised Statutes

Neb. Rev. Stat. § 48-126 (2026)

Wages, defined; calculation

✓ current as of July 2026
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Wherever in the Nebraska Workers' Compensation Act the term wages is used, it shall be construed to mean the money rate at which the service rendered is recompensed under the contract of hiring in force at the time of the accident. It shall not include gratuities received from the employer or others, nor shall it include board, lodging, or similar advantages received from the employer, unless the money value of such advantages shall have been fixed by the parties at the time of hiring, except that if the workers' compensation insurer shall have collected a premium based upon the value of such board, lodging, and similar advantages, then the value thereof shall become a part of the basis of determining compensation benefits. In occupations involving seasonal employment or employment dependent upon the weather, the employee's weekly wages shall be taken to be one-fiftieth of the total wages which he or she has earned from all occupations during the year immediately preceding the accident, unless it be shown that during such year, by reason of exceptional causes, such method of computation does not fairly represent the earnings of the employee. In such a case, the period for calculation shall be extended so far as to give a basis for the fair ascertainment of his or her average weekly earnings. In continuous employments, if immediately prior to the accident the rate of wages was fixed by the day or hour or by the output of the employee, his or her weekly wages shall be taken to be his or her average weekly income for the period of time ordinarily constituting his or her week's work, and using as the basis of calculation his or her earnings during as much of the preceding six months as he or she worked for the same employer, except as provided in sections 48-121 and 48-122. The calculation shall also be made with reference to the average earnings for a working day of ordinary length and exclusive of earnings from overtime, except that if the insurance company's policy of insurance provides for the collection of a premium based upon such overtime, then such overtime shall become a part of the basis of determining compensation benefits.

Notes of Decisions
Cited in 42 cases (1 in the last 5 years), 1932–2022 · leading case: Griffin v. Drivers Mgmt., Inc., 714 N.W.2d 749 (Neb. Ct. App. 2006).
Griffin v. Drivers Mgmt., Inc., 714 N.W.2d 749 (Neb. Ct. App. 2006). · cites it 36× “The starting point for calculating Griffin's average weekly wage is Neb.Rev. Stat. § 48-126 (Reissue 2004), which provides in relevant part: Wherever in the Nebraska Workers' Compensation Act the term wages is used, it shall be construed to mean the money rate at which the…”
Canas v. Maryland Cas. Co., 459 N.W.2d 533 (Neb. 1990). · cites it 9× “The calculation of the wages received at the time of injury is prescribed in Neb. Rev. Stat. § 48-126 (Reissue 1988). In relevant part, § 48-126 states: Wherever in the Nebraska Workers’ Compensation Act the term wages is used, it shall be construed to mean the money rate at…”
Bortolotti v. Universal Terrazzo & Tile Co., 304 Neb. 219 (Neb. 2019). · cites it 15× “Net profits or net income of a subchapter S corporation do not necessarily qualify as “wages” under Neb. Rev. Stat. § 48-126 (Reissue 2010). - 220 - Nebraska Supreme Court A dvance Sheets 304 Nebraska R eports BORTOLOTTI v.”
Powell v. Est. Gardeners, Inc., 745 N.W.2d 917 (Neb. 2008). · cites it 15× “The only issue in this case is the proper method of determining Powell's "average weekly income," as defined by Neb.Rev.Stat. § 48-126 (Reissue 2004). FACTS Estate Gardeners is in the business of residential landscape design, installation, and maintenance.”
Harmon v. Irby Constr. Co., 604 N.W.2d 813 (Neb. 1999). · cites it 4× “Neb. Rev.Stat. § 48-126 (Reissue 1998) provides: In continuous employments, if immediately prior to the accident the rate of wages was fixed by the day or hour .”
Hayes v. A.M. Cohron, Inc., 400 N.W.2d 244 (Neb. 1987). · cites it 6× “Neb.Rev.Stat. § 48-126 (Reissue 1984) provides in relevant part: Wherever .”
Logan v. Rocky Mountain Rental, 524 N.W.2d 816 (Neb. Ct. App. 1994). · cites it 5× “” The Nebraska statute on wages for workers’ compensation purposes, Neb. Rev. Stat. § 48-126 (Reissue 1993), uses such terms and provides: Wherever in the Nebraska Workers’ Compensation Act the term wages is used, it shall be construed to mean the money rate at which the service…”
Gilmore v. Alaska Workers' Comp. Bd., 882 P.2d 922 (Alaska 1994). · cites it 4× “250 (1993); Neb. Rev. Stat. § 48-126 (1990); N.J. Rev.”
Clifford v. Harchelroad Chevrolet, Inc., 425 N.W.2d 331 (Neb. 1988). · cites it 4× “) Section 48-126 (Reissue 1984) defines “wages” and prescribes the methods for calculating an average weekly wage: Wherever in this act the term wages is used, it shall be construed to mean the money rate at which the service rendered is recompensed under the contract of hiring…”
Solheim v. Hastings Hous. Co., 37 N.W.2d 212 (Neb. 1949). · cites it 6× “Section 48-126, R. S. 1943, provides in part as follows: “Wherever in this act the term ‘wages’ is used, it shall be construed to mean the money rate at which the service rendered is recompensed under the contract of hiring in force at the time of the accident, * * * nor shall…”
Newberry v. Youngs, 80 N.W.2d 165 (Neb. 1956). · cites it 8× “The appeal presents two questions: Was the plaintiff’s contract of hire such as to cause compensation to be calculated on the formula prescribed by section 48-126, R. S. Supp., 1955, for a continuous employment relationship? The trial court held that it was, and we affirm that…”
Hull v. Aetna Ins., 529 N.W.2d 783 (Neb. 1995). · cites it 2× “Wages are defined in Neb. Rev. Stat. § 48-126 (Reissue 1993) as “the money rate at which the service rendered is recompensed under the contract of hiring in force at the time of the accident.”
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