StubGenPro
Start builder
Guide · 5 min read · Updated 2026

Nebraska pay stub requirements

Governed by Nebraska Revised Statutes § 48-1230. This guide covers the mandatory items on every wage statement, penalties for non-compliance, and a checklist for NE employers.

The rule in one paragraph

Nebraska requires a written statement of wages and deductions each pay period. The Nebraska Department of Labor enforces the rule.

Mandatory wage-statement items

  1. 1
    Employee name

    Full name of the employee.

  2. 2
    Pay-period dates

    Beginning and ending dates of the pay period.

  3. 3
    Hours worked

    Regular and overtime hours for non-exempt employees.

  4. 4
    Rate of pay

    Hourly, salary, piece, or commission rate applied.

  5. 5
    Gross wages

    Total wages earned before deductions.

  6. 6
    Deductions

    Each deduction itemized separately.

  7. 7
    Net wages

    Take-home pay after all deductions.

Penalties and retention

Penalties

Employees may recover unpaid wages plus attorney's fees under § 48-1231. Willful violations may trigger additional penalties.

Record retention

At least three years to align with federal FLSA rules.

Electronic wage statements

Allowed, provided employees can access and print records at no cost.

Compliance checklist

  • All required items appear on every wage statement
  • Overtime hours and rates itemized for non-exempt employees
  • Deductions labeled clearly
  • Records retained per state and federal rules
  • Portal or paper delivery available on request

Frequently asked questions

Does Nebraska require pay stubs?

Yes — Neb. Rev. Stat. § 48-1230 requires an itemized wage statement each pay period.

Are electronic pay stubs allowed?

Yes, provided employees can access and print their statements at no cost.

How long must payroll records be retained?

At least three years to align with federal FLSA rules.

How do I file a wage claim?

File a wage claim with the Nebraska state labor agency, or file a federal FLSA complaint with the US Department of Labor Wage & Hour Division.

Generate a NE-compliant pay stub

StubGenPro's US pay stub template covers hours-at-each-rate, itemized deductions, YTD totals, and pay-period dates — the fields most state laws require.

Pay stub generator →W-2 generator →More guides →