Effective October 1, 2025, paid sick leave (PSL) requirements will take effect in Nebraska. Voters in Nebraska passed the PSL requirements last year through a voter initiative.
Employers with 11 or more employees are covered by the PSL requirements. The accrual limits and yearly benefit amounts are based on the employer’s size. Small employers are those with 11 to 19 employees, and large employers have 20 or more employees.
Individuals who have worked in Nebraska for at least 80 hours for the same employer in a calendar year are counted when determining an employer’s size.
Covered employees will accrue 1 hour of PSL for every 30 hours worked. Accrual begins after the employee has worked 80 hours of consecutive employment. Employees of small employers may accrue up to 40 hours of PSL per year. Employees of large employers may accrue up to 56 hours of PSL per year.
For 2025, employers may apply previous PSL toward the yearly limit. Any PSL that was provided to an employee on or after January 1, 2025, but before October 1, 2025, will be counted toward the yearly accrual limit.
Interested in more state and local payroll coverage? PayrollOrg’s PayState Update eNewsletter is perfect for you.
Lorelei Abernathy, Esq., is Editor of PayState Update and Editor of Payroll Information Resources for PayrollOrg.