Last updated on February 2, 2026.

Paid Time Off (PTO) in Nebraska

Vacation Leave Quota 

Nebraska law requires no vacation days. 

Since there is no federal or state law concerning this subject, employers in Nebraska aren’t required to provide paid or unpaid vacation leave to their employees. However, employers often choose to provide vacation benefits, as it is one of the most desired perks for employees. So, if an employer chooses to offer vacation leave to their employees, paid or unpaid, it must adhere to state law, established policy, or an employment contract. 

Furthermore, an employer may choose to provide vacation benefits to some employees while not providing them to others as long as it is not based on age, race, or gender. 

Accrual 

PTO accrual system is not mandatory in Nebraska, but it is widely used by companies.    

The accrual system is based on the pay period. Payday is designated by the employer, in Nebraska. The most common pay period in Nebraska is monthly. 

Employers can establish guidelines that employees must meet before accruing vacation leave. 

Employers can also cap (limit) the amount of vacation time employees can accrue or receive. 

Carryover 

A Use-It-or-Lose-It policy is prohibited by state law.  

A “use-it-or-lose-it” employee vacation policy requires an employee to lose any unused vacation time after a specific date, such as the end of the year.

Nebraska is among the three states that mandate the prohibition of this policy in the US; there are also California leave laws, and Montana on this list.

An employer, on the other hand, can have a policy that limits (caps) an employee’s right to earn vacation time at a certain number of hours. When an employee’s earned vacation hours fall below that threshold, the employee’s ability to earn vacation pay is reinstated. 

Statutory Provisions Addressing Vacation Pay 

Earned vacation time is considered wages. 

Paid vacation is a type of fringe benefit, which is considered wages.  

Payment of Accrued, Unused Vacation on Termination 

An employer must pay for unused vacation. 

All earned and unused vacation must be paid to employees upon separation from the company, regardless of the reason. All this applies unless the employer and employee or the employer and the collective-bargaining representative have specifically agreed otherwise. 

Sick Leave in Nebraska

Federal Laws – Leave Quota 

Federal law requires 12 weeks of unpaid sick leave.    

The federal Family and Medical Leave Act (FMLA) applies to all the states in the U.S.A. The leave is job-protected.  

Employees qualify for FMLA benefits only if:       

• they have been working for their employer for at least 12 months (at least 25 hours per week) or 1,250 hours in the previous year 
• they work in a location where at least 50 people are employed by the company (in a 75-mile radius)        

The FMLA entitles qualified employees to take up to 12 weeks off for:    

• personal medical reasons – illness or injury  
• to care for a close family member (child, spouse, or parent) suffering from a severe illness 
• for maternity or paternity leave.    

Employers are free to propose additional sick leave benefits that are better than the minimum federal requirement.     

Check out our article on FMLA to learn more.   

Nebraska’s Paid Sick Leave Law

Nebraska’s statewide paid sick leave law took effect on October 1, 2025.

Accrual Rate

Employees accrue at least 1 hour of paid sick leave for every 30 hours worked. Frontloading is allowed.

Employers that already offer a paid leave or PTO policy providing at least the same amount of leave and allowing use for the same purposes are not required to offer additional paid sick leave under the law.

Carryover

Accrued paid sick leave is carried over from one year to the following one. However, employers are not required to allow employees to use more than the annual maximum—40 or 56 hours, depending on employer size—in any given year.

Eligibility

Accrual begins after the employee has completed 80 consecutive hours of employment. Employers are prohibited from retaliating against employees for accruing, requesting, or using paid sick leave in accordance with the law.

Covered Employers

The law in general applies to private employers with 11 or more employees.

• Employers with 11–19 employees (small businesses): Must provide up to 40 hours of paid sick time per year.

• Employers with 20 or more employees: Must provide up to 56 hours of paid sick time per year.

Reasons for Use

Paid sick time may be used for the following purposes:

• The employee’s or a family member’s illness, injury, health condition, or for medical diagnosis, treatment, or preventive care.

• Meetings at a school or care provider related to the employee’s child’s illness or health condition.

• Closure of the employee’s workplace or the child’s school/place of care due to a public health emergency, or the need for the employee to self-isolate because of a communicable disease.

Payout of Accrued, Unused Sick Leave on Termination

Employers are not obligated to pay out any unused paid sick leave when an employee’s employment ends.

Maternity, Paternity, FMLA in Nebraska

Federal Law 

12 weeks of unpaid maternity/paternity leave is provided by FMLA.     

The Family and Medical Leave Act (FMLA) is a federal law that allows eligible workers to take up to 12 weeks of unpaid, job-protected leave per year for family or medical reasons, including maternity or paternity leave. Unless otherwise authorized by the employer, an employee must take this leave continuously. More information about FMLA eligibility can be found above, under the section Sick Leave in Nebraska: Federal Laws – Leave Quota.  

The Pregnancy Discrimination Act (PDA) is one more federal law that protects pregnant women. According to the PDA, discrimination against pregnant people is prohibited in all areas of employment: hiring, firing, pay, job assignments, promotions, fringe benefits, training, leave, and health insurance.      

Additional State Laws in Nebraska 

Nebraska Adoption Leave 

All employers that provide parental leave following the birth of a child must make the same leave available to parents who adopt a child under the age of nine, or under the age of 19, if the child has special needs. This law does not apply to stepparent or foster parent adoptions. 

Payout 

Maternity leave in Nebraska is unpaid. 

Bereavement Leave in Nebraska

An employer is not required to give bereavement leave.    

An employer is not legally required to provide any paid or unpaid bereavement leave, or any time off to attend an immediate family member’s funeral. However, most employers do provide at least 2 days, so employers who decide to provide bereavement leave must follow the bereavement policy or practice they have in place. 

Payout 

Bereavement leave in Nebraska is unpaid. 

Jury Duty Leave in Nebraska

Employers must provide all employees with paid time off work for jury duty. 

In Nebraska, employers are not only required to give employees leave for jury duty, but they are also required to pay for the time spent at jury selection or jury duty. This is a rare guarantee, as most states only require that employees be provided with unpaid leave for serving on a jury. 

Employees must provide reasonable notice as evidence of their jury service requirements. 

An employer may not fire, threaten, or otherwise coerce employees because they receive or respond to a summons, serve as jurors, or attend court for prospective juror service. 

Payout 

The court pays:         

Employees who serve as jurors in Nebraska are paid $35.00 a day (though juror pay is only a token amount).     

The employer pays: 

All employers in Nebraska are required to pay employees their normal wages for jury duty. But an employer may reduce an employee’s pay by the amount of compensation paid by the court for jury duty. In addition, an employer may refuse to deduct and pay full wages. 

Military Leave in Nebraska

All employers in the U.S. must comply with USERRA. Additional state family military leave law. 

Federal Regulations 

The Uniformed Services Employment and Reemployment Rights Act (USERRA) is a federal law that applies to employers of all sizes and types in the U.S. USERRA protects employees called to active duty in the U.S. military, including the U.S. Armed Forces, Reserves, and National Guard. USERRA provides reinstatement rights, protection from discrimination, the right to continue group health care benefits for up to 24 months during their leave, and up to 5 years of unpaid leave for military service (with exceptions to this 5-year limit). 

Nebraska State Law 

Employees who are members of the Nebraska National Guard (or the national guard of any other state) and are called into active state duty have the same leave and reinstatement rights and benefits as those guaranteed by USERRA. 

Nebraska Family Military Leave Act 

Nebraska’s military family leave law is another type of leave that falls under military leave. 

Employers that have 15 or more employees must provide unpaid time off to an employee who is the spouse or parent of a military service member called into active duty. The active-duty period must last at least 179 days. 

Employers with 15 to 50 employees must provide up to 15 days of unpaid leave to an eligible employee. 

Employers with more than 50 employees must provide up to 30 days of unpaid leave to an eligible employee. 

To be eligible for this type of leave, employees must meet the same qualifications as for receiving FMLA (they have worked for the employer for at least 12 months before the leave begins, and they have worked at least 1,250 hours in the 12 months before the leave begins). 

If an employee requests leave for more than five days, an employer may require at least 14 days’ notice and documentation to verify the employee’s leave request. 

Employers must allow employees on leave to continue their benefits at the employee’s expense. Employers must offer employees the same or an equivalent position when they return from active duty. 

Payout 

Military leave is unpaid. 

Voting Leave in Nebraska

2 hours of paid time off. 

All employees registered to vote in Nebraska are entitled to up to two consecutive hours of paid time off to vote in any municipal, county, state, or federal primary or general election. An employer is not required to provide voting leave if the employee has at least 2 consecutive hours of non-working time while the polls are open. An employer may define the hours during which an employee may be absent. 

Advance notice is required; an employee must request leave before the day of the election. 

Payout 

The employer must pay regular wages during this absence, if the employee gives notice in advance of the election day. 

Nebraska State Holidays

Nebraska law doesn’t require private employers to provide employees with paid or unpaid holiday leave.

Private employers in Nebraska don’t have to provide paid or unpaid leave for holidays, like almost all states in the U.S.A. Private employers can require all employees to work on holidays. However, the majority of employers in Nebraska do provide at least several paid holidays.   

Nebraska officially observes 12 state holidays.

A complete list of holidays celebrated in Nebraska:

* Holidays that fall on Saturday are observed on Friday; holidays that fall on Sunday are observed on Monday.

Sources

1. Leave Laws by State and Municipality: 50-State Charts, https://www.xperthr.com/fifty-state-charts/leave-laws-by-state-and-municipality/20973/
2. Nebraska Payroll and Benefits Guide, https://www.papayaglobal.com/countrypedia/country/united-states-nebraska/
3. Nebraska Labor Laws: Everything You Need to Know, https://www.upcounsel.com/nebraska-labor-laws
4. Nebraska Labor Laws Guide, https://clockify.me/state-labor-laws/nebraska-labor-law
5. Helpside – Employee Leave Laws by State, https://www.helpside.com/wp-content/uploads/2017/12/Employee-Leave-Laws-by-State-Final.pdf

Check out our Leave Laws page to learn more about laws in various countries.