Part of Ferry's 51-state tip laws guide

Nebraska tip laws (2026)

Nebraska lets employers pay tipped workers $2.13 an hour in cash, as long as tips bring them up to the $15.00 minimum wage. If tips fall short, the employer pays the difference. The minimum rises to $15.26 on January 1, 2027, and the tipped cash wage stays at $2.13.

Researched by Ferry's tip operations research teamReviewed How we research these pages
Rates as of Last reviewed

Nebraska at a glance

Tip credit allowed

Nebraska: $15.00 an hour minimum wage. Tipped staff can be paid $2.13 cash, with up to $12.87 counted from tips.

Next change: $15.26 on . General statewide rate[2]
Nebraska tip and wage rates at a glance, as of Nov 3, 2026
State minimum wage$15.00/hrStatewide from .[1]
Tipped cash wage$2.13Plus up to $12.87 in tips = $15.00.[2]
Max tip credit$12.87Counted from tips.[3]
Tip poolingAllowedMandatory pools allowed.[4]
Card-fee deductionPro rata onlyOnly the tip's share of the fee.[4]
Card tip payoutFederal covered employers must pay charged tips by the regular payday without waiting for card-company reimbursement; no separate state card-tip timing rule located.[4]
Local minimum wagesNoneNone on file.[5]

Rates verified against the Nebraska Department of Labor, Labor Standards on . Rates as of . Tipped totals are worked out from the rates above. Download this data (CSV)

02The yes/no sheet

Can you do this in Nebraska?

In Nebraska you can take a tip credit of up to $12.87 an hour, can require staff to join a tip pool and can take out only the tip's share of a card fee. Each answer below carries its condition and an official source.

Yes state law allows itNo state law says noDepends read the conditionFederal rule no state rule, federal applies
What restaurant operators can and can't do with tips in Nebraska
NumberCan you…AnswerThe condition
01Take a tip credit against minimum wage?YesPay at least $2.13 cash and count up to $12.87 in tips. Tips must cover the gap.[2][3]
02Make staff join a tip pool?YesFederal rule for covered employment; no separate state pooling restriction located in the checked corpus.[4]
03Include bartenders, bussers, runners and hosts?DependsBartender, busser, food runner and host: federal eligibility depends on actual duties and whether a qualifying full-cash-wage pool is used.[4]
04Include cooks and dishwashers?DependsFederal covered employment: cooks/dishwashers may join only a qualifying full-cash-minimum pool; state wage floors still apply.[4]
05Give managers or supervisors a share?NoFederal rule for covered employment: no manager/supervisor may receive employees’ pooled tips; directly and solely provided personal service is separate.[4]
06Let an owner keep any of the tips?NoFederally covered employers cannot keep employees' tips. Active owners with a 20% equity stake count as managers.[4]
07Pick your own split (hours, points or percentages)?DependsFederal covered employers may require and set a valid pool contribution; no separate state allocation rule located.[4]
08Take card processing fees out of tips?Pro rataFederal covered employers may deduct only actual proportional card transaction costs without reducing required wages.[4][6]
09Hold card tips until payday?DeadlineFederal covered employers must pay charged tips by the regular payday without waiting for card-company reimbursement; no separate state card-tip timing rule located.[4]
10Cover walkouts, breakage or register shortages from tips?NoNot from tips.[4]
11Keep a mandatory service charge for the house?Federal ruleNo state rule. Federal rule applies: a compulsory service charge is not an FLSA tip. Amounts distributed to employees are wages that may satisfy wage obligations and must enter the regular rate for overtime. This federal wage classification does not decide contractual or state-law ownership.[4]
12Pay tips on a payroll card?DependsSection 48-1230(3) expressly authorizes conditional payroll-card use and incorporates federal compulsory-use protection. Offer another way to get paid too.[6]

03State vs federal

Nebraska vs federal law

Nebraska sets a stricter rule than federal law on 1 of the 10 rules below, starting with a $15.00 minimum wage against the federal $7.25. Where the two differ, the rule that is better for the worker applies.

Nebraska tip rules compared with federal rules (FLSA)
RuleFederal (FLSA)NebraskaComparison
Minimum wageStricterFederal$7.25[4]Nebraska$15.00[1]Stricter
Tipped cash wageSame as federalFederal$2.13[4]Nebraska$2.13[2]Same as federal
Max tip creditHigher creditFederal$5.12[4]Nebraska$12.87[3]Higher credit
Who counts as tippedFederal appliesFederalMore than $30 a month in tips, customarily and regularly received in the occupation.[4]NebraskaFederal rule applies.[7]Federal applies
Managers in the poolFederal appliesFederalManagers/supervisors meeting the executive duties test cannot keep employees’ tips or receive from pools; they may keep only tips received directly for services they directly and solely provide. No salary-level test is used for this tip restriction.[4]NebraskaFederal rule for covered employment: no manager/supervisor may receive employees’ pooled tips; directly and solely provided personal service is separate.[4]Federal applies
Kitchen in the poolFederal appliesFederalCooks and dishwashers may join a nontraditional mandatory pool only when all workers receive a direct cash wage of at least the full federal minimum wage and no tip credit is taken; employer/managers/supervisors remain excluded. State law may be stricter.[4]NebraskaFederal covered employment: cooks/dishwashers may join only a qualifying full-cash-minimum pool; state wage floors still apply.[4]Federal applies
Card fees from tipsSame as federalFederalOnly the actual proportional credit-card transaction fee may be deducted from charged tips; no deduction exceeding that fee or reducing required minimum wages; state law may forbid even that deduction.[4]NebraskaTip's share of the fee only[4]Same as federal
Card tip payoutFederal appliesFederalCharged tips due by regular payday, without waiting for processor reimbursement. Employer-administered pools fully distributed by regular payday for the workweek/pay period; if the amount/distribution cannot be determined before payroll, distribute as soon as practicable afterward.[4]NebraskaFederal covered employers must pay charged tips by the regular payday without waiting for card-company reimbursement; no separate state card-tip timing rule located.[4]Federal applies
Mandatory service chargesFederal appliesFederalA compulsory service charge is not an FLSA tip. Amounts distributed to employees are wages that may satisfy wage obligations and must enter the regular rate for overtime. This federal wage classification does not decide contractual or state-law ownership.[4]NebraskaFederal rule applies.[7]Federal applies
Overtime for tipped staffState ruleFederalFor covered nonexempt employees, overtime generally begins after 40 hours in a workweek. Use the full regular rate, at least the full federal minimum wage, not $2.13; the hourly tip credit is not increased for overtime. Voluntary tips above the tip credit are excluded; distributed service charges enter the regular rate.[4]NebraskaNo separate state overtime formula. Federally covered employers pay 1.5 times the full regular rate after 40 hours, without multiplying the tip credit.[4]State rule

Every state starts from the same federal floor. Federal tip law baseline: the FLSA rules, rates and sources, and how Nebraska fits among the four tip credit classes.

04Wages

Minimum wage and the tip credit in Nebraska

In Nebraska employers can pay tipped staff $2.13 an hour and count up to $12.87 in tips toward the $15.00 minimum. If tips fall short, the employer makes up the difference.[2]

Worked example

One server, one slow 30-hour week in Nebraska

Minimum for the week: 30 × $15.00$450.00
Cash wage you pay: 30 × $2.13$63.90
Tips have to cover: 30 × $12.87$386.10
Tips actually earned$120.00
You top up the gap$266.10
Cash wageTips countedYour top-up

A busy week with $386.10 or more in tips needs no top-up. Every tip above that is the server's. Fictional worker and tips.

Tip credit conditions
Cash wage plus actual tips must reach the minimum wage, and the employer pays any shortfall. Federal notice and pool rules also apply.[7][4]
Who counts as tipped
No state rule. Federal rule applies: more than $30 a month in tips, customarily and regularly received in the occupation.[4][7]
Overtime
No separate state overtime formula. Federally covered employers pay 1.5 times the full regular rate after 40 hours, without multiplying the tip credit.[4]
Side work and dual jobs
No state rule. Federal rule applies: current 29 CFR 531.56(e) is the restored 1967 occupation-based dual-jobs rule. No tip credit for a separate non-tipped occupation; related duties within the tipped occupation need not themselves produce tips. The vacated 2021 federal 80/20 and 30-continuous-minute limits are not current regulatory limits. FAB 2026-1 withdraws historical opinion letters and confirms WHD enforcement guidance no longer sets specific time limits; it is agency guidance, not a new statute or regulation.[8][9][7]

Other rates

Other minimum wage rates in Nebraska
RateHourly
Tier State coverageGenerally employers with four or more employees; statutory exemptions apply. Since .[2]$15.00
Youth or training Youth (ages 14 and 15)Nonemancipated workers aged 14 or 15. Effective July 18, 2026.[2]$13.50
Youth or training New-hire training (ages 16 to 19)First 90 days, with a limited extension for approved training. No more than 25% of the employer's hours.[10]$13.50
Youth or training Vocational student-learnersBona fide vocational training program. Rate set by formula: 75% of the otherwise applicable state minimum wage.[7]$11.25*

* Worked out by Ferry from the formula, using the $15.00 state minimum wage. Not an official figure.

Scheduled increases

  1. Now, since $15.00
  2. $15.53General statewide rate. LB 258; Neb. Rev. Stat. 48-1203(2); official NDOL schedule[2]
  3. $15.80General statewide rate. LB 258; Neb. Rev. Stat. 48-1203(2); official NDOL schedule[2]
  4. $16.08General statewide rate. LB 258; Neb. Rev. Stat. 48-1203(2); official NDOL schedule[2]

05Local rates

City and county minimum wages in Nebraska

No city or county minimum wages above the $15.00 state rate are on file for Nebraska.[5]

Not covered here? Ask the Nebraska Department of Labor, Labor Standards at 402-471-2239 or on dol.nebraska.gov/LaborStandards.

06Tip pool

Who can be in the tip pool in Nebraska

Nebraska allows tip pools, and employers can make them mandatory. Owners, managers and supervisors can't share in them. A tip pool collects tips and splits them among staff; a tip-out is one worker handing part of their tips to others.

Who can share in a tip pool in Nebraska, by role
RoleCan share?Condition
Front of house
ServerDependsFederal eligibility depends on actual duties and whether a qualifying full-cash-wage pool is used.[4]
BartenderDependsFederal eligibility depends on actual duties and whether a qualifying full-cash-wage pool is used.[4]
BusserDependsFederal eligibility depends on actual duties and whether a qualifying full-cash-wage pool is used.[4]
Food runnerDependsFederal eligibility depends on actual duties and whether a qualifying full-cash-wage pool is used.[4]
HostDependsFederal eligibility depends on actual duties and whether a qualifying full-cash-wage pool is used.[4]
BarbackDependsFederal eligibility depends on actual duties and whether a qualifying full-cash-wage pool is used.[4]
ExpoDependsFederal eligibility depends on actual duties and whether a qualifying full-cash-wage pool is used.[4]
Back of house
CookDependsFederal eligibility depends on actual duties and whether a qualifying full-cash-wage pool is used.[4]
DishwasherDependsFederal eligibility depends on actual duties and whether a qualifying full-cash-wage pool is used.[4]
Leadership
Shift leadDependsActual duties control; managers excluded. Other staff require traditional tipped-role eligibility or a qualifying full-cash-wage pool.[4]
Manager or supervisorNot allowedFederal covered employers: no receipt of employees’ pooled tips.[4]
OwnerNot allowedFederal covered employers: no receipt of employees’ pooled tips.[4]
Managers and supervisors
Federal rule for covered employment: no manager/supervisor may receive employees’ pooled tips; directly and solely provided personal service is separate.[4]
Owners
Federally covered employers cannot keep employees' tips. Active owners with a 20% equity stake count as managers.[4]
Back of house
Federal covered employment: cooks/dishwashers may join only a qualifying full-cash-minimum pool; state wage floors still apply.[4]
Who sets the percentages
Federal covered employers may require and set a valid pool contribution; no separate state allocation rule located.[4]
Cap on what a pool can take
No state rule. Federal rule applies: no federal percentage or amount cap for a valid mandatory pool; eligibility, notice and minimum wage rules still apply.[4][7]
Pooling allowed
Yes. Federal rule for covered employment; no separate state pooling restriction located in the checked corpus.[4]

07Put it to work

Setting up a tip pool in Nebraska

Under Nebraska rules, 6 of the 10 staff in this example can share a $1,200 pool. The table splits the same pool by percentage, by points and by hours.

The law decides who's in. You still have to run the split every shift and pay it out. That part is a math and payout job, and it's the same job whether you have one location or forty.
Saturday dinner pool$1,200.00
6 of 10 staff can share in Nebraska
By %
By points
By hours
Servers 67.1%Bar 14.6%Support 18.3%
The same $1,200.00 pool split three ways, using roles that can share in Nebraska
WhoBy %By pointsBy hours
MayaServer, 6 h, 10 pts$268.29$250.00$211.78
JordanServer, 6 h, 10 pts$268.29$250.00$211.76
PriyaServer, 6 h, 10 pts$268.29$250.00$211.76
SamBartender, 6 h, 8 pts$175.61$200.00$211.76
LuisBusser, 5 h, 5 pts$109.76$125.00$176.47
AvaFood runner, 5 h, 5 pts$109.76$125.00$176.47
TheoCook, 7 hNot in the pool. Out here: this pool includes servers paid with a tip credit.
KimCook, 7 hNot in the pool. Out here: this pool includes servers paid with a tip credit.
RafaDishwasher, 6 hNot in the pool. Out here: this pool includes servers paid with a tip credit.
DanaManager or supervisor, 2 h (ran food)Not in the pool. Federal covered employers: no receipt of employees’ pooled tips.
Total$1,200.00$1,200.00$1,200.00

Fictional restaurant and staff. The guest-facing staff here are assumed to meet Nebraska's condition for sharing (see who can be in the tip pool, above). Percentages and point weights are examples, not a recommendation. Shares are rounded to the cent, and any leftover cent goes to the first server. Run your own numbers in the tip pooling calculator.

Support Pool contributors: Server $262.83 and Bartender $54.92, for a total of $317.75. Support Pool receivers, pooled by Day and distributed by Hours Worked: Jonah Kim, Busser, 6.50 hours, +$179.56. Sofia Nunez, Food Runner, 5.00 hours, +$138.19. Total 11.50 hours and $317.75.

Support pool split. Servers and bartenders pay into the support pool, split by hours worked.
Ferry Tip Manager

Ferry Tip Manager: support pool split by hours

Servers and bartenders pay into the support pool, and Tip Manager splits it by hours worked. Each person sees their share, with no spreadsheet at close.

Who it's for Full-service restaurants that tip out bussers, runners and bar backs

Book a demoSee Tip Manager
Run your own numbersPlug your staff and tips into the tip pooling calculator

08Service charges

Service charges vs tips in Nebraska

Nebraska has no service charge rule of its own. Under federal law a mandatory service charge is not a tip, and any part paid to staff counts as wages.

Tips compared with service charges in Nebraska
QuestionOptionalTipMandatoryService charge
Who sets the amountThe guestThe business
Who it belongs toThe worker it was left for, or the poolNo state rule. Federal rule applies: a compulsory service charge is not an FLSA tip. Amounts distributed to employees are wages that may satisfy wage obligations and must enter the regular rate for overtime. This federal wage classification does not decide contractual or state-law ownership.[4][7]
Can it go to staff?Yes, through the poolYes. Amounts paid to staff are wages, not tips.[4]
How it's taxed (federal)Tip income the worker reportsRegular wages, with payroll taxes[11][12]
Guest noticeNone neededNo state rule. Federal law sets no menu or receipt notice rule.[7]
  1. Step 1Did the guest choose whether to pay it, and how much?
    YesIt's a tip. It belongs to staff.
    NoIt's a mandatory charge. Go to step 2.
  2. Step 2What does Nebraska say?Federal ruleNo state rule. Federal rule applies: a compulsory service charge is not an FLSA tip. Amounts distributed to employees are wages that may satisfy wage obligations and must enter the regular rate for overtime. This federal wage classification does not decide contractual or state-law ownership.[4][7]
  3. Step 3Check the cityNo city service charge rules on file for Nebraska.
Menu and receipt notice
No state rule. Federal law sets no menu or receipt notice rule.[7]
Large-party auto gratuities
No state rule. Federal rule applies: mandatory automatic gratuities are service charges for federal tax purposes, even when distributed to employees; a label does not make the payment voluntary.[11][12][7]

Local service charge rules

No local service charge rules on file for Nebraska.

More on the difference: service charge vs tip.

09Card tips

Card tips in Nebraska: fees and payout timing

In Nebraska only the tip's share of the card processing fee can come out of a card tip. Payout deadline: federal covered employers must pay charged tips by the regular payday without waiting for card-company reimbursement; no separate state card-tip timing rule located.

Card processing fees
Pro rataOnly the tip's share.

Federal covered employers may deduct only actual proportional card transaction costs without reducing required wages.[4][6]

When card tips have to land

  1. TonightGuest adds a tip On the card, at the table.
  2. CloseShift is tallied The pool is split by your rules.
  3. DeadlineNebraska rule Federal covered employers must pay charged tips by the regular payday without waiting for card-company reimbursement; no separate state card-tip timing rule located.[4]
  4. Last dayFinal pay Private employers pay final wages by the next regular payday or within 2 weeks of separation, whichever comes first.[6]

Paydays: Pay all wages on regular designated or agreed paydays. Give 30 days' written notice before changing paydays.[6]

Paying tips on a payroll card

  • Allowed?DependsSection 48-1230(3) expressly authorizes conditional payroll-card use and incorporates federal compulsory-use protection.[6]
  • Worker consent needed?YesState statute incorporates federal compulsory-use protection; payroll cards cannot be mandatory.[6]
  • Free way to get the money?State ruleOne free means of accessing all net wages per pay period, not more often than weekly; employer card-payment costs cannot be shifted.[6]
  • Must you offer another option?YesChoice follows the incorporated federal compulsory-use standard.[6]
  • Holding cash tipsFederal ruleNo state rule. Federal rule applies: employer may collect to administer a valid pool, then distribute under the regular-payday rule. No broader authorization to retain cash tips is established.[4][7]
  • Tips shown on the pay stubNo (federal)No state rule. Federal rule applies: no. FLSA does not require pay stubs; state laws and employer records are separate.[13][7]

Alice Anderson, Server, Downtown. Direct tips +$980.25, indirect tips +$0.00, tip outs -$147.07, tips payable $833.18. Tip Payment history, all Automatic with status Success: 2026-10-29 $833.18, 2026-10-28 $783.19, 2026-10-27 $733.20.

Employee tip payout. Each person's direct tips, tip outs, and payable amount, then paid automatically.
Ferry Pay and Pay Card

Ferry Pay: each tip share, paid out digitally

Each person's direct tips, tip outs and payable amount in one view, then paid through Ferry Pay. No cash to keep on hand for payouts. Eligibility and fees apply.

Who it's for Operators who want to stop the nightly cash run

Book a demoSee Ferry PayAbout the Pay Card
Customer story: BJ's Restaurants
200+locations across 30 states run Tip Manager and Ferry Pay
66%+reduction in cash-carrying costs
“Since launching this card program, we've reduced our cash-carrying costs by over 66 percent”
Jake Guild, Senior Vice President & Chief Accounting Officer, BJ's Restaurants
Read the BJ's case study

10Records

Records and notices in Nebraska

Keep each tipped worker's tips and hours on record, shift by shift. Nebraska: federally covered employers keep payroll records at least 3 years and supporting wage-computation records 2 years.

Nebraska State

  • Tip records Federal covered employers must retain tipped-worker and tip-credit records; non-credit mandatory pools also require individual tip records.[4]
  • How long to keep them Federally covered employers keep payroll records at least 3 years and supporting wage-computation records 2 years.[14]
  • Tip credit notice Required. Federal covered employers disclose cash wage, credit amount, actual-tip limit, retention/pool rules and notice before credit.[4]
  • Posters and forms Nebraska minimum wage summary.[10]

Everywhere Federal

  • Tip records Maintain employee identity, time and pay records. Tip-credit employers additionally retain tipped employee, reported tips, credit amounts and hours/earnings by tipped and nontipped occupation. No-tip-credit employers operating mandatory pools record each recipient and weekly/monthly tips. IRS daily records/reporting are separate obligations.[4]
  • How long to keep them FLSA: payroll records at least three years; underlying wage-computation records two years. Tax retention is separate.[14]
  • Tip credit notice Oral or written notice must state cash wage; tip credit amount; credit cannot exceed actual tips; employee retains tips except valid traditional pool; credit unavailable until informed. Traditional pool contribution amounts also disclosed.[4]
  • A written pool policy Good practice, not a federal rule: who's in, how it splits, when it pays. Share it with staff. How to write one.
For workers

Think your tips were handled wrong in Nebraska?

Workers in Nebraska can file a tip or wage claim with the Nebraska Department of Labor, Labor Standards (402-471-2239). Filing is free, and this page can't settle a dispute; the state can.[15]

Nebraska Department of Labor, Labor Standards
Phone
402-471-2239[15]
Website
dol.nebraska.gov/LaborStandards
How to file a claim

Retaliation: 48-1235 prohibits retaliation/discrimination for wage-act complaints, suits, testimony or participation.[16]

Penalties: Section 48-1234 allows administrative penalties up to $500 for a first violation and $5,000 for repeat violations. Other wage recovery remains available.[17]

Can they take this out of my tips?

  • Walkouts and dine-and-dashNot allowedFLSA-covered employers cannot take employees’ tips for business losses or uniforms; ordinary wage deductions follow separate rules.[4]
  • BreakageNot allowedFLSA-covered employers cannot take employees’ tips for business losses or uniforms; ordinary wage deductions follow separate rules.[4]
  • Register shortagesNot allowedFLSA-covered employers cannot take employees’ tips for business losses or uniforms; ordinary wage deductions follow separate rules.[4]
  • UniformsNot allowedFLSA-covered employers cannot take employees’ tips for business losses or uniforms; ordinary wage deductions follow separate rules.[4]
  • Card processing feesAllowedFederal proportional card-fee exception only; required wage floor must remain paid.[4]
  • A manager's shareNot allowedFederal covered employers cannot retain employees’ tips.[4]

11Law changes

What changed in Nebraska tip law, and what's coming

Next scheduled change: the Nebraska minimum wage goes to $15.26 on . Most recent change: LB 258 set 1.75% yearly raises starting 2027 and added youth and training wages. The tipped cash wage stays $2.13 ().

  1. ComingMinimum wage goes to $16.08 (General statewide rate).[2]
  2. ComingMinimum wage goes to $15.80 (General statewide rate).[2]
  3. ComingMinimum wage goes to $15.53 (General statewide rate).[2]
  4. ComingMinimum wage goes to $15.26 (General statewide rate).[2]
  5. ChangedLB 258 set 1.75% yearly raises starting 2027 and added youth and training wages. The tipped cash wage stays $2.13.[7]

Bills and ballot measures

Nothing pending as of .

Key statutes

  • Neb. Rev. Stat. 48-1203 and 48-1203.01
  • Neb. Rev. Stat. 48-1230 through 48-1235

New law

How LB 258 reset Nebraska's wage schedule

LB 258 took effect July 18, 2026. It added yearly raises from 2027 plus youth and training wages, and left the $2.13 tipped cash wage alone.[7][10][2][1]

  1. In effect$15.00 minimum The current statewide minimum wage takes effect.[1]
  2. In effectLB 258 takes effect Adds a $13.50 youth wage for ages 14 and 15 and a $13.50 new-hire training wage for ages 16 to 19.[7][2]
  3. Coming$15.26 First scheduled 1.75% raise.[2]
  4. Coming$15.53 Scheduled raise.[2]
  5. Coming$15.80 Scheduled raise.[2]
  6. Coming$16.08 Scheduled raise.[2]

12FAQ

Nebraska tip law questions

Plain answers to the 8 questions restaurant owners and staff ask most about Nebraska tip law, each linked to its source.

What is Nebraska's tipped minimum wage?

Covered employers pay at least $2.13 an hour in cash. Cash wages plus tips must reach the $15.00 minimum wage, and the employer pays any shortfall.[7][2]

What is Nebraska's minimum wage in 2027?

$15.26 an hour from January 1, 2027. The published schedule then lists $15.53 in 2028, $15.80 in 2029 and $16.08 in 2030.[2]

Does the tipped cash wage go up with the minimum?

No. LB 258 raised the general minimum on a schedule but left the tipped cash wage at $2.13.[7][2]

Does Nebraska have a youth wage?

Yes. Since July 18, 2026, employers may pay nonemancipated 14- and 15-year-olds $13.50 an hour.[7][2]

Does the state minimum wage cover every employer?

Generally it covers employers with four or more employees at any one time. Statutory exemptions apply.[2]

Can a manager or owner take from the tip pool?

Not at a federally covered employer. Employers, managers and supervisors cannot keep employees' pooled tips.[4]

When is a final paycheck due?

Private employers pay by the next regular payday or within two weeks of separation, whichever comes first.[6]

Can wages go on a payroll card?

Only if the worker agrees, since payroll cards can't be mandatory. The card must give at least one free way to access all net wages each pay period.[6]

13Compare

How Nebraska compares with nearby states

Nebraska borders Colorado, Iowa, Kansas, Missouri, South Dakota and Wyoming. Colorado pays a higher minimum wage than Nebraska's $15.00. Running locations on both sides of a line? Each one follows its own state's rules.

Neighboring states

States with the same rules

Same tip credit class as Nebraska: Tip credit, federal cash wage.

Compare all states in one table

The law decides who's in. Ferry runs the split.

See how operators set pool rules in Ferry Tip Manager and pay tips out without a cash run. Bring your own Nebraska setup.

Book a demoTry the tip pooling calculator

14Sources

Sources for Nebraska tip laws

Every figure on this page links to one of these 17 sources: 12 for Nebraska and 5 for the federal baseline. They are statutes, regulations and government agency pages, each with the date it was checked.

  1. 1Labor Standards Frequently Asked QuestionsNebraska Department of Labor · Official source · Checked dol.nebraska.gov/webdocs/getfile/dbeb2e74-72a2-4eed-9d2f-3081055fdf55
    What the source says

    “Effective January 1, 2026 Nebraska’s minimum wage is $15.00 per hour.”

  2. 2Nebraska Minimum Wage PosterNebraska Department of Labor · Official source · Page updated · Checked Pinpoint: Tipped wage paragraph; Coverage paragraph; Youth paragraphdol.nebraska.gov/webdocs/getfile/18bc2309-85ed-4957-b072-e899caeaca99
    What the source says

    “The hourly wage amount paid to the employee shall be at least $2.13 per hour”

    “every employer of four or more persons at any one time shall pay its employees a minimum wage per hour as listed above.”

    “Beginning July 18, 2026, an employer may pay a youth minimum wage of $13.50 per hour to employees who are 14 or 15 years of age.”

  3. 3State Tipped Minimum Wage TableU.S. Department of Labor · Official source · Page updated · Checked Pinpoint: Nebraska rowwww.dol.gov/agencies/whd/state/minimum-wage/tipped
    What the source says

    “Nebraska $15.00 $12.87 $2.13”

  4. 4Fact Sheet 15 Federal Tipped EmployeesU.S. Department of Labor · Official source · Checked Pinpoint: Overtime Problems; Tip pooling; Traditional Tip Pooling / Other Tip Poolingwww.dol.gov/agencies/whd/fact-sheets/15-tipped-employees-flsa
    What the source says

    “The employer may not take a larger FLSA 3(m)(2)(A) tip credit for an overtime hour than for a straight time hour.”

    “The FLSA allows employers to require employees to share or “pool” tips with other eligible employees.”

    “An employer that takes a tip credit can require tipped employees to contribute tips only to a tip pool which is limited to employees in occupations in which they customarily and regularly receive tips”

  5. 5State v City of Omaha CI 26-7306, order on temporary injunctionDouglas County District Court; signed court order mirrored by Nebraska Examiner · Corroborating source · Page updated · Checked Pinpoint: CI 26-7306, September 28, 2026 order p. 22; CI 26-7306 September 28 order p. 2, effective datenebraskaexaminer.com/wp-content/uploads/2026/09/CI-26-7306-State-v-City-of-Omaha-Order-Motion-Temp-Injunction.pdf
    What the source says

    “The State’s Motion for a Temporary Injunction is granted in part and denied in part.”

    “The City’s Minimum Wage Ordinance has an effective date of October 1, 2026.”

  6. 648-1230 Wage Payment and Payroll CardsNebraska Legislature · Official source · Checked Pinpoint: 48-1230(1); 48-1230(4)(a); 48-1230(3)www.nebraskalegislature.gov/laws/statutes.php?statute=48-1230
    What the source says

    “Thirty days' written notice shall be given to an employee before regular paydays are altered by an employer.”

    “the unpaid wages shall become due on the next regular payday or within two weeks of the date of termination, whichever is sooner;”

    “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.”

  7. 748-1203 Minimum WageNebraska Legislature · Official source · Page updated · Checked Pinpoint: 48-1203(3); 48-1203(4)www.nebraskalegislature.gov/laws/statutes.php?statute=48-1203
    What the source says

    “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.”

    “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.”

  8. 8Tip Regulations under the Fair Labor Standards Act (FLSA)U.S. Department of Labor · Official source · Checked Pinpoint: Regulatory History 2020-2024, item 3; Regulatory History, item 4; Tip regulation topics listwww.dol.gov/agencies/whd/flsa/tips
    What the source says

    “a federal court vacated the revision, with the effect of reinstating the Department’s original dual jobs regulation.”

    “On December 16, 2024, the Department announced a technical rule to restore the original dual jobs regulation at 29 CFR 531.56(e) .”

    “29 CFR 531.56(e) ); and Calculating overtime pay for tipped employees ( 29 CFR 531.60 ).”

  9. 9Field Assistance Bulletin No. 2026-1U.S. Department of Labor · Official source · Page updated · Checked Pinpoint: p. 1, introductory paragraphs; p. 1, introductionwww.dol.gov/sites/dolgov/files/WHD/fab/fab2026-1.pdf
    What the source says

    “These withdrawn opinion letters and the FOH provision that implemented them should no longer be relied upon as WHD enforcement guidance.”

    “withdrawn on January 14, 2025 (see WHD FOH Revision 785), no longer reflects the Division’s policy or interpretation of the Act.”

    “This Field Assistance Bulletin (FAB) withdraws Wage and Hour Division (WHD or Division) Opinion Letters FLSA-895 (Aug. 8, 1979); WH-502 (Mar. 28, 1980); and FLSA-854, 1985 WL 1259240 (Dec. 20, 1985).”

  10. 10Wage and Hour Act 48-1201 through 1209Nebraska Legislature · Official source · Page updated 2026 · Checked Pinpoint: 48-1203.01(2)(a); 48-1205nebraskalegislature.gov/laws/display_html.php?begin_section=48-1201&end_section=48-1209.01
    What the source says

    “Thirteen dollars and fifty cents per hour through December 31, 2026;”

    “posted in a conspicuous place on or about the premises”

  11. 11Tip recordkeeping and reportingInternal Revenue Service · Official source · Checked Pinpoint: Service charges are not tips, paragraph 2; qualified tips deduction, net-income limit; tip income, Social Security/Medicarewww.irs.gov/businesses/small-businesses-self-employed/tip-recordkeeping-and-reporting
    What the source says

    “Service charges (also referred to as “auto-gratuities”), when distributed to an employee, are generally treated as wages paid by the employer to the employee rather than tips paid by the customer.”

    “For self-employed individuals, the deduction may not exceed the individual’s net income (without regard to this deduction) from the trade or business in which the tips were earned.”

    “These amounts are subject to federal income tax and generally are also subject to Social Security and Medicare taxes.”

  12. 12Revenue Ruling 2012-18Internal Revenue Service · Official source · Page updated 2012 · Checked Pinpoint: Q 1/A 1, four distinguishing factors; p. 1, ruling headingwww.irs.gov/pub/irs-drop/rr-12-18.pdf
    What the source says

    “compulsion; (2) the customer must have the unrestricted right to determine the amount; (3) the payment should not be the subject of negotiation or dictated by employer policy; and (4) generally, the customer has the right to determine who receives the payment.”

    “Rev. Rul. 2012-18”

  13. 13Questions and Answers About the FLSA, DOL WHDU.S. Department of Labor · Official source · Checked Pinpoint: Recordkeeping and Notices, Are pay stubs required?www.dol.gov/agencies/whd/flsa/faq
    What the source says

    “However, the FLSA does not require an employer to provide employees pay stubs.”

  14. 14Fact Sheet 21 Federal RecordsU.S. Department of Labor · Official source · Checked Pinpoint: Posting, paragraph 1www.dol.gov/agencies/whd/fact-sheets/21-flsa-recordkeeping
    What the source says

    “Each employer shall preserve for at least three years payroll records, collective bargaining agreements, sales and purchase records.”

    “Employers must display an official poster outlining the provisions of the Act, available at no cost from local offices of the Wage and Hour Division and toll-free, by calling 1-866-4USWage (1-866-487-9243).”

    “Records on which wage computations are based should be retained for two years,”

  15. 15Labor StandardsNebraska Department of Labor · Official source · Checked Pinpoint: Contact paragraphdol.nebraska.gov/LaborStandards
    What the source says

    “Call us at 402-471-2239 to speak to a labor law specialist.”

  16. 1648-1235 RetaliationNebraska Legislature · Official source · Checked Pinpoint: 48-1235 openingnebraskalegislature.gov/laws/statutes.php?statute=48-1235
    What the source says

    “An employer shall not retaliate or discriminate against an employee because the employee:”

  17. 1748-1234 Administrative PenaltiesNebraska Legislature · Official source · Page updated · Checked Pinpoint: 48-1234(2)nebraskalegislature.gov/laws/statutes.php?statute=48-1234
    What the source says

    “The administrative penalty shall be not more than five hundred dollars in the case of a first violation and not more than five thousand dollars in the case of a second or subsequent violation.”

15Methodology

How we research these pages

Every figure on this page comes from an official source, a statute, a regulation or a government agency page, and links to it where it is used. Ferry checks the page against those sources on a schedule and logs every change.

  1. 1

    Official sources only

    Statutes, regulations, state labor agencies, city ordinances and the U.S. Department of Labor. No vendor blogs, no AI answers, no secondary summaries as the only source.

  2. 2

    Every figure is linked

    Each rate and rule carries a numbered link to the statute or agency page behind it, with the exact pinpoint and, where available, a link that opens at the sentence itself.

  3. 3

    Re-checked on a schedule

    Every page is re-checked each January and July, and whenever a state or city changes a rate. Cash wage plus tip credit is checked against the minimum wage on every build.

  4. 4

    Gaps are left out, not guessed

    If a rule can't be confirmed from an official source, it isn't shown. The page points to the state agency instead.

What changed on this page

  1. First version of this page. Every figure was checked against the official sources listed on this page.

Researched by Ferry's tip operations research team. Last reviewed .

Changes to the law itself are listed in What changed and what's coming.

16Every state

Tip laws in every state

Pick any state for its tip credit, tip pool, service charge and card tip rules. Each chip shows the state's tip credit class.

  • No tip creditNo tip credit
  • Above $2.13Tip credit, cash wage above federal
  • $2.13 cashTip credit, federal cash wage
  • FederalFederal rates apply

51 of 51 state pages. Open the master guide for the federal baseline, tip credit classes and the full comparison table.