Nebraska Paid Sick Leave Accrual Calculator

Estimate paid sick leave accrual under Nebraska's Healthy Families and Workplaces Act (effective October 1, 2025): one hour for every 30 hours worked, with a three-tier annual cap based on employer size.

Nebraska's Healthy Families and Workplaces Act (effective October 1, 2025) accrues at one hour for every 30 hours worked. Employers with 20 or more employees cap accrual at 56 hours per year; employers with 11–19 employees cap at 40 hours; employers with fewer than 11 employees are not required to provide paid sick leave. — Nebraska Department of Labor — Paid Sick Leave

Scope: This calculator models the statewide minimum under Nebraska LB 875 (effective October 1, 2025). Employers with fewer than 11 employees are not covered. Frontloading arrangements may produce different results.

Enter your hours and employer size

Nebraska Healthy Families and Workplaces Act

Under Nebraska LB 875, covered employees accrue one hour of paid sick leave for every 30 hours worked. Accrual begins on the first day of employment and continues throughout the accrual year.

Basic formula

raw accrual = hours worked / 30 accrual counted = min(raw accrual, annual cap) estimated balance = prior balance + accrual counted - leave used

Employer-size caps

The annual cap varies by employer size in three tiers. Employers with more than 19 employees allow up to 56 hours per year. Employers with up to 19 employees cap accrual at 40 hours per year. Very small employers below the coverage threshold may not be required to provide paid leave at all — confirm coverage under the statute.

When can leave be used?

Accrued leave may first be taken on the 90th calendar day of employment. Hours continue accruing during the waiting period; the balance shown here may not yet be legally available.

Carryover and year-end balance

Unused paid sick leave carries forward to the next year, up to the applicable annual cap (56 hours for 20+ employee employers, 40 hours for 11–19 employee employers). Employers may allow more generous carryover.

Leave payout at separation

The Nebraska Healthy Families and Workplaces Act does not require payout of unused paid sick leave at separation. Unused leave is forfeited when employment ends unless a written employer policy provides otherwise.

What this calculator does not determine

Whether an employer has enough employees to be covered (11 minimum; exact count method should be verified with the Nebraska DOL).
Whether an employer uses a compliant frontloading arrangement instead of per-hour accrual.
Whether a specific absence qualifies as an authorized use of paid sick leave.
Whether a local ordinance provides greater benefits (none are currently known, but local laws may change).
How fractional hours are tracked or rounded on payroll records.

Worked examples

Example 1: employer with 20 or more employees, 1,680 hours worked

hours worked = 1,680 raw accrual = 1,680 / 30 = 56.000 hours annual cap = 56 hours counted accrual = 56.0 hours

Example 2: employer with 11–19 employees, 1,200 hours worked

hours worked = 1,200 raw accrual = 1,200 / 30 = 40.000 hours annual cap = 40 hours counted accrual = 40.0 hours

Sources and verification

The accrual ratio, three-tier employer-size caps, 90-day waiting period, and October 1, 2025 effective date are sourced from Nebraska LB 875 and the Nebraska Department of Labor Paid Sick Leave page, verified August 2026. See the site's methodology for how rules become tested calculator logic.

Common questions

Does Nebraska paid sick leave apply to all employers?

No. Employers with fewer than 11 employees are not required to provide paid sick leave under the Healthy Families and Workplaces Act. Employers with 11–19 employees must provide up to 40 hours per year; employers with 20 or more must provide up to 56 hours per year.

When does Nebraska paid sick leave take effect?

The Nebraska Healthy Families and Workplaces Act became effective October 1, 2025. Employees hired on or after that date begin accruing on day one.

When can a new Nebraska employee use sick leave?

Employees begin accruing on day one, but may not use accrued leave until the 90th calendar day of employment. After that milestone, leave may be taken as it accrues.

Does Nebraska sick leave carry over?

Yes. Unused paid sick leave carries forward to the next year, capped at the applicable annual limit — 56 hours for employers with 20 or more employees, 40 hours for employers with 11–19 employees.

Is Nebraska sick leave paid out at termination?

No. The law does not require payout of unused paid sick leave when employment ends. A written employer policy may create a separate obligation.