State insurance guide
Nebraska Business Insurance Guide 2026
The Nebraska Workers' Compensation Act applies to every resident employer, and every nonresident employer performing work in Nebraska, that employs one or more employees in its regular trade or business. Auto liability minimums and paid leave rules follow, each with its official source.
Explore Nebraska requirements
Open the state requirements checklistThe Nebraska Workers' Compensation Act applies to every resident employer, and every nonresident employer performing work in Nebraska, that employs one or more employees in its regular trade or business (Nebraska Revised Statute 48-106, Employer; coverage of act; excepted occupations). The minimum auto liability limits are $25,000 per person and $50,000 per accident for bodily injury and $25,000 for property damage (Neb. Rev. Stat. § 60-534 (Nebraska Legislature)). NCSL's table lists no state paid family leave or temporary disability program for Nebraska (NCSL).
Every source was checked on October 3, 2026; confirm with the linked agency how a rule applies to your business.
Shopping for business insurance in Nebraska? Request coverage help
Workers' compensation
Who must carry it: 1 or more employees (Nebraska Revised Statute 48-106, Employer; coverage of act; excepted occupations).
Exemptions and exclusions
Neb. Rev. Stat. 48-106(2) excludes interstate railroads; household domestic servants in a private residence; agricultural operations employing only related employees; agricultural operations with unrelated employees unless they employ ten or more unrelated full-time employees on each working day for 13 calendar weeks in a year; and reciprocal occasional farm work (Nebraska Revised Statute 48-106, Employer; coverage of act; excepted occupations).
The agency to ask is the Nebraska Workers' Compensation Court. When a proposal arrives, the workers' comp calculator lets you check its payroll math, and the workers' compensation guide explains what you are buying.
Auto liability minimums
Nebraska's minimum auto liability limits:
- Bodily injury liability: $25,000 per person and $50,000 per accident
- Property damage liability: $25,000 per accident
- Start date: not stated in the source; confirmed in force on October 3, 2026
- Source: Neb. Rev. Stat. § 60-534 (Nebraska Legislature)
For business vehicles, treat these figures as a starting point: commercial and for-hire vehicles can face different or higher federal or state requirements (see the commercial auto guide).
Paid leave and disability insurance
There is no state paid family and medical leave insurance program and no state temporary disability insurance program in Nebraska, according to NCSL's table, last updated November 7, 2025 (NCSL: state family and medical leave laws; cross-checked on October 3, 2026 with the U.S. Department of Labor Women's Bureau).
Laws can change faster than compilations: Virginia enacted a program in 2026 (Code of Virginia § 60.2-801). Ask the state agency that handles labor and workforce matters before planning payroll for a later year.
Other requirements to check
Beyond state law, a Nebraska license, lease or client contract can impose its own insurance or bond conditions, such as general liability limits. Record each request in the certificate of insurance checklist; other states are in the requirements-by-state guide.
Where to verify
- Workers' compensation: Nebraska Workers' Compensation Court
- Auto liability minimums: Neb. Rev. Stat. § 60-534 (Nebraska Legislature)
- Paid leave and disability insurance: NCSL state family and medical leave laws and the U.S. Department of Labor Women's Bureau
Use the state requirements checklist to organize what to ask. You can also request coverage help for a PolicyBenchmark follow-up about your Nebraska business.
Frequently asked questions
Does a Nebraska business with one employee need workers' compensation?
Generally, yes: Nebraska applies the requirement from the first employee (Nebraska Revised Statute 48-106, Employer; coverage of act; excepted occupations). Exemptions listed above can still apply to particular workers or owners; the agency to ask is the Nebraska Workers' Compensation Court.
Are Nebraska's auto minimums enough for business vehicles?
Nebraska's minimums are $25,000 per person and $50,000 per accident for bodily injury and $25,000 for property damage (Neb. Rev. Stat. § 60-534 (Nebraska Legislature)). They are the lowest limits the law allows. Commercial and for-hire vehicles can face different or higher federal or state requirements, and leases or clients can ask for more.
Does Nebraska require employers to pay into a paid leave program?
Not according to NCSL's table, last updated November 7, 2025: Nebraska has no state paid leave or temporary disability insurance program for private employers (NCSL). Confirm before planning a future payroll year.
About this article
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This content is for informational purposes only and does not constitute insurance advice. Always consult with a licensed insurance professional before making coverage decisions.