The $15 hourly floor, who it covers, and what it looks like after taxes
Nebraska's minimum wage rose to $15.00 per hour on January 1, 2026. Voters approved Initiative 433 in 2022, which stepped the wage up from $9.00 to $10.50 (2023), $12.00 (2024), $13.50 (2025), and $15.00 (2026).
Starting in 2027 the rate is scheduled to adjust annually with inflation, unless the Legislature changes the law. Check the Nebraska Department of Labor for any updates.
| Year | Hourly minimum |
|---|---|
| Before the phase-in | $9.00 |
| 2023 | $10.50 |
| 2024 | $12.00 |
| 2025 | $13.50 |
| 2026 | $15.00 |
| 2027 on | Adjusts with inflation, unless the law changes |
The state minimum wage applies to employers with four or more employees. Some workers are exempt, including certain agricultural workers, some seasonal camp employees, and student workers in specific programs.
Federal law still sets $7.25, but when state and federal rates differ, employees receive the higher one.
Tipped employees can be paid a lower cash wage of $2.13 per hour, as long as tips bring total earnings to at least the full minimum. If tips fall short, the employer must make up the difference.
At 40 hours a week for 52 weeks, $15.00 an hour is $31,200 a year, or $1,200 gross per biweekly check. A part-time schedule of 25 hours a week is $19,500 a year.
| Hours / week | Weekly gross | Annual gross |
|---|---|---|
| 20 | $300 | $15,600 |
| 30 | $450 | $23,400 |
| 40 | $600 | $31,200 |
Gross pay is not what lands in your bank account. Each check loses 7.65% to FICA (6.2% Social Security and 1.45% Medicare), plus federal income tax withholding and Nebraska state withholding.
At full-time minimum wage, federal and state income tax are modest because of the standard deduction, but FICA applies from the first dollar.
To see the after-tax amount for your actual hours, overtime, and pay schedule, enter your rate into the Nebraska hourly paycheck calculator. It handles overtime at 1.5× over 40 hours and shows weekly, biweekly, and annual net pay.
Nebraska follows the federal Fair Labor Standards Act for overtime: non-exempt workers earn 1.5× their regular rate for hours over 40 in a workweek. At $15 an hour, overtime is $22.50.
Nebraska does not have a general state law requiring meal or rest breaks for adults, though certain industries have specific rules.
Only in limited cases: tipped workers ($2.13 cash wage plus tips), eligible exempt categories, and a training wage for workers under 20 for a short initial period. Most adult hourly workers must receive at least $15.00.
Yes. The minimum is statewide, and Nebraska cities have not set separate higher local minimums, so the same $15 floor applies everywhere in the state.
Beginning in 2027 the wage is expected to rise with the consumer price index. The Department of Labor publishes the new figure late in the prior year.
Exempt salaried employees are covered by federal salary-level tests rather than an hourly rate. Non-exempt salaried employees must still average at least $15 per hour worked.