Nebraska Leave Laws – Vacation Tracker


No federal or state law requires employers to provide paid or unpaid vacation time for their employees. However, if employers choose to offer a vacation leave, paid or unpaid, to their employees it must comply with applicable state law or employment contract. 

The rollover policy

  • Statutory Provisions Addressing Vacation Pay

Paid vacation is a type of fringe benefit, which is considered wages subject to the Nebraska Wage Payment and Collection Act (Neb. Rev. Stat. §48-1229).

  • Use-It-or-Lose-It Policy

Prohibited (see Roseland v. Strategic Staff Mgmt., Inc., 272 Neb. 434 (2006); Fisher v. PayFlex Sys. USA, Inc., 285 Neb. 808 (2013)).

  • Payment of Accrued Vacation on Termination

All earned, unused vacation must be paid to departing employees (Neb. Rev. Stat. §48-1229(6); Roseland., 272 Neb. at 439; Fisher, 285 Neb. at 819; Nebraska Department of Labor Standards: FAQs).



No federal or state law in Nebraska requires employers to pay out an employee’s accrued vacation, sick leave, or other paid time off (PTO) at the termination of employment.

Maternity, Paternity, FMLA

In addition to the Family and Medical Leave Act (FMLA) and the Pregnancy Discrimination Act, Nebraska has the following laws regarding Maternity and Paternity Leave:

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.

Jury Duty Leave

An employer must allow paid leave for any employee who is summoned to serve on a jury for the duration of the jury service. An employer may deduct an employee’s pay by an amount equal to the compensation the employee received from the court for jury service. Employers may not discharge or otherwise penalize an employee due to an absence related to jury duty.

Bereavement Leave

No federal or state law require an employer to provide the employee with paid or unpaid bereavement leave or with any time off to organize or attend a close family member’s funeral.

Voting Leave

Nebraska law allows employees who do not have two consecutive hours when not required to be at work during polling hours are entitled to up to two paid hours leave to vote. Pay cannot be deducted if the employee gives notice in advance of election day. The employer can set the time for leave to vote.

Military Leave

Neb. Rev. Stat. § 55-161

Employees who are members of the Nebraska National Guard and are called into active state duty have the same leave and reinstatement rights and benefits guaranteed under USERRA.


Please consult your local legal counsel to learn more about Nebraska Leave Laws.


To learn more about laws in various countries, check out our Leave Laws page.

    All materials have been prepared for general information purposes only to permit you to learn more about this region's leave laws. The information presented is not legal advice, is not to be acted on as such, and may not be current. Please contact your local legal counsel to learn more about the leave laws in your country.