Nebraska Paid Sick Time Law
✓ Verified against official sources · September 1, 2026 Neb. Rev. Stat. §§ 48-3801 to 48-3811 (as amended by LB 415, 2025)
The short answer: Nebraska's Healthy Families and Workplaces Act (effective October 1, 2025) requires employers with 11 or more employees to provide paid sick time — one hour per 30 hours worked, capped at 40 hours a year for employers with 11–19 employees and 56 hours at 20 or more.
Accrual rate
1 hour per 30 hours worked, after 80 hours of employment
Annual amount
40 hrs (11–19 employees) / 56 hrs (20+)
Employers covered
11+ employees — employers with 10 or fewer are exempt
Penalty for non-compliance: Enforced by the Nebraska Department of Labor under the Act, with remedies for withheld sick time and anti-retaliation protections.
Nebraska's Healthy Families and Workplaces Act — the 2024 ballot initiative as amended by LB 415 (2025) before its October 1, 2025 start — covers employers with 11 or more employees; smaller employers are exempt from the definition of employer outright. Covered employees begin accruing after 80 hours of consecutive employment, at one hour per 30 hours worked, capped at 40 hours a year for a "small business" (11–19 employees) and 56 hours for employers with 20 or more (§§ 48-3802, 48-3803).
Frontloading the full annual amount is expressly permitted, and seasonal agricultural workers and employees working under 80 hours a year in Nebraska are excluded. The Department of Labor administers the Act.
For employersLB 415 rewrote the voter initiative before it took effect: employers with 10 or fewer employees are exempt entirely, 'small business' now means 11–19 employees (40-hour cap), and accrual starts only after 80 hours of consecutive employment.
For employeesIf your employer has 11 or more employees, you accrue one hour per 30 worked once you pass 80 hours of employment — up to 40 or 56 hours a year depending on the employer's size.
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Nebraska FAQ
Are small Nebraska employers covered by the sick time law?
Employers with 10 or fewer employees are exempt — LB 415 excluded them from the Act's definition of employer before the law took effect on October 1, 2025.
When does accrual start for a new Nebraska employee?
After 80 hours of consecutive employment, at one hour per 30 hours worked (Neb. Rev. Stat. 48-3803).
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Official sources
Neb. Rev. Stat. § 48-3803 — accrual (official text)
Primary source for this page
Neb. Rev. Stat. § 48-3802 — definitions and thresholds
Supporting official source
Educational content, not legal advice. Rules change — every fact above was checked against the linked official sources on the date shown.
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How other states compare
| State | Accrual rate | Annual amount | Employers covered |
|---|---|---|---|
| Alaska | 1 hour per 30 hours worked | 40 hrs (under 15 employees) / 56 hrs (15+) | All employers — the cap varies at the 15-employee line |
| Arizona | 1 hour per 30 hours worked | 40 hours (15+ employees) / 24 hours (under 15) | All employers — the cap varies by size |
| California | 1 hour per 30 hours worked (alternative schedules allowed) | Use at least 40 hours / 5 days; accrual cap 80 hours / 10 days | Nearly all employers, regardless of size |
| Colorado | 1 hour per 30 hours worked | Up to 48 hours per year (+80-hour PHE supplement when declared) | All employers — full-time, part-time and temporary employees |
| Connecticut | 1 hour per 30 hours worked | Up to 40 hours per year; 40 hours carryover | 11+ employees now; every employer from Jan 1, 2027 |
| District of Columbia | 1 hour per 37 / 43 / 87 hours worked, by employer size | 7 days (100+) / 5 days (25–99) / 3 days (≤24) | All D.C. employers — tiered by headcount |
| Illinois | 1 hour per 40 hours worked | Up to 40 hours per 12-month period — usable for any purpose | Nearly all employers (school and park districts excluded) |
| Maine | 1 hour per 40 hours worked | Up to 40 hours per year — usable for any reason | More than 10 employees in Maine for 120+ days a year (non-seasonal) |
| Maryland | 1 hour per 30 hours worked | Earn up to 40 hrs/yr; use and bank up to 64 hrs | All — paid at 15+ employees, unpaid at 14 or fewer |
| Massachusetts | 1 hour per 30 hours worked | Up to 40 hours per calendar year | All — paid at 11+ employees, unpaid below |
| Michigan | 1 hour per 30 hours worked (frontloading allowed) | Use up to 72 hrs/yr — 40 hrs at small businesses (≤10 workers) | All employers with one or more employees |
| Minnesota | 1 hour per 30 hours worked | Up to 48 hours per year; bank up to 80 hours with carryover | All employers with one or more employees |
| Missouri | None — the mandate was repealed effective Aug 28, 2025 | No state requirement — employer policy controls | No Missouri employer is required to provide sick leave |
| Nebraska | 1 hour per 30 hours worked, after 80 hours of employment | 40 hrs (11–19 employees) / 56 hrs (20+) | 11+ employees — employers with 10 or fewer are exempt |
| Nevada | 0.01923 hours per hour worked (≈1 per 52; frontloading allowed) | ≈40 hours per benefit year for full-time work — any purpose | Private employers — under-50-employee hardship and other carve-outs |
| New Jersey | 1 hour per 30 hours worked (or 40 hours advanced up front) | Up to 40 hours per benefit year; 40 hours carryover | All New Jersey employers, regardless of size |
| New Mexico | 1 hour per 30 hours worked (or 64 hours frontloaded Jan 1) | Use up to 64 hours per year; 64-hour carryover | All private employers, regardless of size |
| New York | 1 hour per 30 hours worked | 56 hrs paid (100+) / 40 paid (5–99) / 40 unpaid (0–4, ≤$1M income) | Every NY employer — the tier sets paid vs. unpaid and the cap |
| Oregon | 1 hour per 30 hours worked (or 1-1/3 per 40) | Up to 40 hours per year | All — paid at 10+ employees, unpaid under 10 |
| Rhode Island | 1 hour per 35 hours worked | Up to 40 hours per year | Paid at 18+ employees; smaller employers provide unpaid leave |
| Vermont | 1 hour per 52 hours worked | Up to 40 hours per 12-month period | All Vermont employers |
| Washington | 1 hour per 40 hours worked | No annual cap — leave is usable as accrued; 40-hour carryover | All employers covered by the Minimum Wage Act |
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