Country Payroll Guide USA – Nebraska

Key Facts

Capital

Lincoln

Date format

mm/dd/yyyy

Currency

United States Dollar (USD)

VAT

the standard rate is 5.5%

Contributions

Minimum Wage

Minimum Wage

The minimum wage in Nebraska is 9 USD per hour.

Payroll

Payroll Cycle

Monthly, Bi-Monthly

13th Salary

There are no statutory laws on 13th salary.

Income Tax

Employee Income Tax (1) Single Filer (Federal)

$0 - $9,875 = 10%

Employee Income Tax (2) Single Filer (Federal)

$9,876 - $40,125 = 12%

Employee Income Tax (3) Single Filer (Federal)

$40,126 - $85,525 = 22%

Employee Income Tax (4)Single Filer (Federal)

$85,526 - $163,300 = 24%

Employee Income Tax (5) Single Filer (Federal)

$163,301 - $207,350 = 32%

Employee Income Tax (6) Single Filer (Federal)

$207,350 - $518,400 = 35%

Employee Income Tax (7) Single Filer (Federal)

Over $518,400 = 37%

Employee Income Tax (State)

Employee Income Tax (State) (1)

$0 - $3,340 = 2.46%

Employee Income Tax (State) (2)

$3,340 - $19,990 = 3.51%

Employee Income Tax (State) (3)

$19,900 - $32,210 = 5.01%

Employee Income Tax (State) (4)

Over $32,210 = 6.84%

Working Hours

General Working Hours

40 hours per week, eight hours per day.

Overtime

Overtime must be paid at a minimum of 150% of the employee’s regular wage.

Leave

Paid Time Off

There is no state law requiring employers to provide paid time off.

Public Holidays

12 public holidays.

Sick Days

There are no statutory laws on sick leave in Nebraska, however, an employer may be obligated to follow the Family and Medical Leave Act (FMLA) which provides certain employees with up to 12 weeks of unpaid, job-protected leave per year or certain family and medical reasons (maternity leave, serious illnesses or if the employee needs to care for a spouse or child). Employers are required to maintain the employees’ health benefits during their leave and keep their job open.

Maternity Leave

Maternity leave falls under FMLA.

Paternity Leave

Paternity leave falls under FMLA.

Parental Leave

Parental leave falls under FMLA.

Other Leave

Voting leave – two hours’ paid leave.

Jury duty leave – paid leave for time serving on jury duty.

Termination

Termination Process

In Nebraska, both the employer and employee can terminate the employment contract at any time, once no discrimination has taken place in the process. If an employee requests, the employer must provide reason for termination in writing within 15 days of the termination.

Notice Period

There are no provisions in the law outlining notice, however, dismissal in Nebraska follows the federal Worker Adjustment and Retraining Notification Act (WARN) which outlines 60 days’ notice for mass layoffs.

Severance Pay

There is no requirement for severance pay, it is a matter of agreement between an employer and an employee.

Probation Period

There are no provisions in the law regarding probation periods.

Visa

Employment Visa

In general, work visas are based on a specific offer of employment. In most cases, a petition must be filed and approved by the United States Citizenship and Immigration Services (USCIS) before applying for the visa at a U.S. Embassy.