Nebraska Minimum Wage Calculator

💡 Nebraska Wage Law Essentials

• Standard Minimum Rate: Under Nebraska Initiative 433 (Neb. Rev. Stat. § 48-1203), the statewide minimum wage is $15.00/hour for employers of 4 or more workers.
• Tipped Minimum Cash Wage: Under state law, the direct employer cash wage floor for tipped staff is $2.13/hour, yielding a maximum tip credit of $12.87/hour against the $15.00 statutory baseline.
• Tip Shortfall Make-Up: If direct cash wages ($2.13/hr) plus employee tips average less than $15.00/hr across all hours worked during the week, the employer must fund the entire shortfall.
• Small Employer Exemption: Employers with fewer than 4 employees are exempt from state wage statutes and default to the federal FLSA rate ($7.25/hr baseline).
• Youth & Student Rates: New hires under 20 may receive a federal training wage ($4.25/hr) for the first 90 days. Student-learners enrolled in an accredited vocational program may be paid 75% ($11.25/hr).
• Overtime Pay: Non-exempt employees covered by the FLSA receive 1.5× their regular rate for hours over 40. For tipped workers, direct overtime is $(1.5 \times \text{Base Wage}) - \text{Tip Credit} = \$22.50 - \$12.87 = \$9.63/\text{hour}$.