Nebraska’s state minimum wage rate is $9.00 per hour.
Nebraska’s minimum wage for tipped employees is $2.13.
In calculating the overtime rate for the tipped employee, the restaurateur must multiply the minimum wage ($9.00 per hour) by 1½ (1.5), subtract the tip credit ($6.87 per hour), multiply that figure by the number of overtime hours worked, and then add that sum to their 40-hour total.
Nebraska does not require employers to provide rest breaks, paid or unpaid.
If an employer pays a processing fee to accept credit cards from customers (such as 3%), and that customer leaves a tip as part of the credit card payment, then in Nebraska, the employer may be allowed to deduct the employees share of the credit card processing charge the employee realizes.
There is no Nebraska law that requires private sector employers to provide employees sick leave, paid or unpaid, although many employers do grant it as a popular employee benefit.