State guide — NE

Nebraska tipped & gig worker guide.

State minimum wage, tipped direct wage, tip credit rules, and state income tax — what the law actually looks like for Nebraska service workers.

Minimum wage

$13.50

state minimum, 2026

Tipped wage

$2.13

direct, before tips

State income tax

5.2%

progressive

Tip credit

$11.37

allowed

Track NE shifts, taxes, and tips in one app.

NeighCheck applies Nebraska wage and tax rules automatically per shift. Free.