Nebraska minimum wage in 2026 (and 2027)
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Nebraska employers with 4 or more workers must pay $15.00 an hour as of January 1, 2026, under the state's minimum wage law (Nebraska Department of Labor notice, version 9/11/2026). Since July 18, 2026, workers aged 14 and 15 may be paid $13.50, and we had not confirmed a 2027 rate from an official page as of October 2026. Thanks partly to a 1.25% starting unemployment rate on just $9,000 of pay, one full-time $15.00 hire costs $33,741.30 a year all in.
- 2026 minimum wage
- $15.00an hour
- Tipped cash wage
- $2.13an hour
- 2027
- Not announcedas of October 2026
- Federal floor
- $7.25an hour
On this page
Who gets $15.00 in Nebraska and who can be paid less
Nebraska's law starts at four employees. A three-person business is outside it but still owes $7.25 to anyone the federal wage law protects.
Nebraska's tipped rule leaves a wide gap: the cash wage is $2.13 an hour, and the maximum tip credit is $12.87 (DOL tipped wage table, revised July 1, 2026). The Nebraska Department of Labor adds that tips plus wages must equal or exceed the applicable minimum wage. In a slow week you could owe up to $12.87 an hour in top-up for each tipped employee, so restaurant payroll has to compare tips against the floor every pay period.
The 14 and 15 year old rate
From July 18, 2026, the minimum wage for workers aged 14 and 15 is $13.50 an hour. We did not confirm any other subminimum rate, such as a training or student-learner wage, on an official page, so check with the Nebraska Department of Labor before paying anyone else below $15.00.
Nebraska pay at $15.00 and $13.50
Over 2,080 hours, Nebraska's $15.00 grosses $31,200.00; per month that is $2,600.00 and per week $600.00. A 14 or 15 year old on $13.50 earns $28,080.00 full time. For tipped staff the cash wage totals only $4,430.40 a year, so tips or employer top-ups must supply $26,769.60 more. Overtime past 40 hours costs $22.50.
The climb from $9.00
DOL history tables, which apply the rate to employers of four or more, show Nebraska at $9.00 in 2020, 2021 and 2022, then $10.50 in 2023 and $12.00 in 2024. The 2026 rate of $15.00 is $3.00 above 2024 and $6.00 above 2022. Nebraska's notice says nothing about a 2027 rate, so check the Nebraska Department of Labor in December before you set January pay.
What Nebraska adds to a $15.00 wage
| Item | Math | Annual |
|---|---|---|
| Wages | 2,080 x $15.00 | $31,200.00 |
| Employer FICA | 7.65% x $31,200 | $2,386.80 |
| FUTA | 0.6% x $7,000 | $42.00 |
| Nebraska combined tax, new employer | 1.25% x $9,000 | $112.50 |
| Total | $33,741.30 |
Source: Nebraska new-employer rate and $9,000 wage base from states.csv, checked Oct 16, 2026. Category 20 employers use a $24,000 base.
That is $2,541.30 over wages, or 8.1%. Twenty percent of Nebraska's combined rate goes to the State Unemployment Insurance Tax, but it is billed as one rate. Compare with other states on the 2026 SUTA table and model other wages in the employee cost calculator.
Running Nebraska payroll
Set up a birth-date check for the youth rate and a tip top-up check for the $2.13 cash wage. Nebraska account setup and new hire reporting are on our Nebraska payroll tax page. Gusto prices its Simple tier at $49 monthly with $6 per employee (October 16, 2026); our payroll software rankings list the alternatives. Nearby rates: Iowa $7.25, Kansas $7.25, Colorado $15.16 and South Dakota $11.85.
Frequently asked questions
What is the Nebraska minimum wage in 2026?
What is the Nebraska minimum wage in 2027?
What is the youth minimum wage in Nebraska?
What is the tipped minimum wage in Nebraska?
How much does a $15.00 employee cost in Nebraska?
Sources (4)
- U.S. Department of Labor, Wage and Hour Division: Minimum wages for tipped employees (revised July 1, 2026) (checked Oct 18, 2026)
- U.S. Department of Labor, Wage and Hour Division: Changes in basic minimum wages in non-farm employment under state law, 1968 to 2024 (revised January 2025) (checked Oct 18, 2026)
- Gusto: Gusto pricing page (checked Oct 16, 2026)
- dol.nebraska.gov/webdocs/getfile/aa7939dd-6967-4f05-8dca-05433c897b09 (checked October 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.