What is the minimum age to work as a youth sports referee in Nebraska?

14 (under 14 permitted in limited non-hazardous jobs; 8pm-6am ban) No referee/official carve-out in Neb. Rev. Stat. 48-301 to 48-313. Note 48-301(1): child-labor 'employment' (other than detasseling) excludes work for which the employer is not liable for UI combined tax, coverage tracks UI-covered employment. State law keys on 'employ/permit to work' - no 1099 carve-out.

When is a final paycheck due in Nebraska if you let someone go?

Next regular payday or within 2 weeks, whichever earlier Double damages possible (NRS 48-1231). Accrued vacation must be paid.

How does Nebraska decide whether a coach or referee is a 1099 contractor or an employee?

Common law / right to control (Neb. Rev. Stat. 48-1201 follows FLSA); Employee Classification Act (construction/delivery) uses ABC-like

Does a youth sports league in Nebraska need workers' compensation for 1099 referees and coaches?

Nebraska's act applies to employers with one or more employees. "Employee" under Neb. Rev. Stat. 48-115 is any person in the service of an employer under a contract of hire, excluding work not in the usual course of the employer's business; true independent contractors are outside the act. The Workers' Compensation Court applies a common-law right-to-control test with ten factors (Larson v. Hometown Communications, 1995): control over details, distinct occupation, skill, who supplies tools and place of work, length of engagement, pay by time or by job, whether the work is part of the regular business, and the parties' intent. A 1099 or written IC agreement does not control. Nebraska has no IC exemption certificate or waiver; sole proprietors and self-employed persons are simply not "employees" but may elect in by written filing with their insurer (48-115). Under 48-116, anyone using a "scheme, artifice, or device" to avoid the act is deemed the employer, unless the principal in good faith required the contractor to carry its own WC policy. No sports-official exclusion exists for WC or UI (48-604 ABC test governs UI; NASO lists Nebraska only as having proposed legislation). Bottom line: a league paying 1099 referees and coaches is at risk if misclassified; with league-set schedules, uniforms and pay rates, officials often look like employees under the control test.

For youth sports organizations and event operators · Nebraska rulebook

Youth sports labor rules in Nebraska: who can you put in the game, and what do you owe them?

State rules for everyone a youth sports organization pays: coaches and trainers on payroll, officials and event staff on 1099, program and front-office staff, and the teenagers you hire for a season. Wages, final pay, minors, contractor status, workers' comp, safe sport and youth safety, 50 states + DC, checked against statute text.

Last reviewed Oct 1, 202651 jurisdictions · 32 rules each

Step 1

Pick the state where the work happens

Rules follow where people work, not where you are based. Running an event? Use the event state. Operating a club or league? Use the state where your staff coach, officiate and work.

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Set a role, age and pay type below to see which rules apply to your organization.

Step 2

Check a staffing plan

Tell us who you are paying, how old they are, and whether they are on payroll or 1099. We rank what applies.

State where the work happens

Role

Worker age

Paid as

Not sure if someone should be 1099 or on payroll?Answer 5 plain-English questions. We explain the sticking points in your state.5-question check

Tourney Direct does not decide classification. Confirm with a tax advisor or attorney before you onboard anyone as a contractor.

Step 3

Everything on file for Nebraska

All 32 rules for this state, with the statutes and agency pages they came from.

Wages and pay
Minimum wage (2026): $15.00 (indexed 1/1/2027)
Required pay frequency: Regular employer-designated payday
Final paycheck if you let them go: Next regular payday or within 2 weeks, whichever earlier
Final paycheck if they quit: Same as fired
Final-pay penalties: Double damages possible (NRS 48-1231). Accrued vacation must be paid.
State income tax withholding: Yes
Workers' comp required at: 1+
New-hire report due (days): 20
Minors
Minimum working age: 14 (under 14 permitted in limited non-hazardous jobs; 8pm-6am ban)
Work permit: Yes, 14-15 (employment certificate issued by school superintendent); age certificate 16+ on request
Ages 14 to 15, school in session: State: 8 hrs/day, 48 hrs/wk; no work 10pm-6am - FLSA 3/18, 7am-7pm governs
Ages 14 to 15, summer and breaks: State 8/48, 6am-10pm (special permit for later before non-school days, $10, 90 days); FLSA 8/40, 9pm summer governs
Ages 16 to 17: None: federal has none
Weekend and evening games: LB 258 (2026) sets youth minimum wage $13.50 for 14-15; special permits allow 14-15 past 10pm before non-school days under state law
Referee, coach and recreation exemptions: No referee/official carve-out in Neb. Rev. Stat. 48-301 to 48-313. Note 48-301(1): child-labor 'employment' (other than detasseling) excludes work for which the employer is not liable for UI combined tax, coverage tracks UI-covered employment. State law keys on 'employ/permit to work' - no 1099 carve-out.
Contractors and leave
How this state decides 1099 vs. payroll: Common law / right to control (Neb. Rev. Stat. 48-1201 follows FLSA); Employee Classification Act (construction/delivery) uses ABC-like
Same question, for unemployment insurance: ABC test (Neb. Rev. Stat. 48-604(5))
Referee-specific rule: None found (no officials-specific statute; general tests apply)
Workers' comp for 1099 referees and coaches: Nebraska's act applies to employers with one or more employees. "Employee" under Neb. Rev. Stat. 48-115 is any person in the service of an employer under a contract of hire, excluding work not in the usual course of the employer's business; true independent contractors are outside the act. The Workers' Compensation Court applies a common-law right-to-control test with ten factors (Larson v. Hometown Communications, 1995): control over details, distinct occupation, skill, who supplies tools and place of work, length of engagement, pay by time or by job, whether the work is part of the regular business, and the parties' intent. A 1099 or written IC agreement does not control. Nebraska has no IC exemption certificate or waiver; sole proprietors and self-employed persons are simply not "employees" but may elect in by written filing with their insurer (48-115). Under 48-116, anyone using a "scheme, artifice, or device" to avoid the act is deemed the employer, unless the principal in good faith required the contractor to carry its own WC policy. No sports-official exclusion exists for WC or UI (48-604 ABC test governs UI; NASO lists Nebraska only as having proposed legislation). Bottom line: a league paying 1099 referees and coaches is at risk if misclassified; with league-set schedules, uniforms and pay rates, officials often look like employees under the control test.
Seasonal or recreation carve-out: Neb. Rev. Stat. 48-1202 MW exemptions track FLSA; employers <4 EEs exempt
Paid sick leave: Yes: Healthy Families & Workplaces Act (Init. 436) as amended by LB 415 (approved 6/4/2025), eff. 10/1/2025: 1 hr/30 hrs, up to 40 hrs (11-19 EEs) / 56 hrs (20+); employers with ≤10 EEs exempt; excludes owner-operators, ICs, under-16s, seasonal/temporary agricultural workers, railroad; accrual starts after 80 hrs of NE employment.
Paid family and medical leave: No
What it costs to get it wrong: Employee Classification Act (48-2901): $500–$5,000 per violation (construction/delivery)
Safety
Background checks: None statewide: check municipal/league policy (NCPA channeling via NSP).
Safe sport: state law: No state safe-sport statute for private youth leagues; federal SafeSport Act baseline and NGB rules apply. Nebraska has no statute requiring abuse-prevention training, written child-protection policies, parent notification or SafeSport Code adoption for youth sports organizations, public or private. Nebraska's hazing law (Neb. Rev. Stat. 28-311.06, 28-311.07) reaches only postsecondary institutions and their organizations, so it does not cover youth leagues, and there is no coach-specific sexual-offense statute; sexual assault of a child (28-319.01, 28-320.01) and child abuse (28-707) apply generally. The strongest state hook is the all-persons mandatory reporting duty in 28-711 (see mandatory_reporter_coaches), which makes every coach, volunteer and parent a reporter, but it carries no training or policy obligation. The 2025 session produced no youth-sports abuse bill (LB 89 addressed sex-based team eligibility, and a referee-assault penalty bill was discussed but not a safe-sport mandate). No pending bill identified for 2026. Cross-reference: background_check_youth_sports (none statewide) and coach_certification (none).
Safe sport: federal SafeSport Act and NGB rules: Nationally, the Safe Sport Act (36 U.S.C. 220541-220543, 220530; Pub. L. 115-126 as amended by Pub. L. 116-189, 2020) requires NGBs and amateur sports organizations in interstate or international competition to report suspected child abuse within 24 hours (34 U.S.C. 20341), limit one-on-one adult-minor contact (MAAPP), give SafeSport Core training and keep oversight procedures; the 2026 SafeSport Code applies. Nebraska's overlay is its universal reporting law: 28-711 requires any person to report to DHHS or law enforcement, which is stricter in scope than the federal rule (no interstate-competition trigger) but has no stated deadline, so NGB clubs must satisfy both the state duty and the federal 24-hour clock. The Nebraska School Activities Association does not mandate SafeSport for school coaches.
Concussion law: Neb. Rev. Stat. §71-9101 to -9106 (Concussion Awareness Act, 2011), schools AND youth sports organizations (org must make training available to coaches; info to parents); RTP written clearance by licensed health-care professional.
Sudden cardiac arrest law: None. LB 463 (2025-26, school cardiac emergency response plans) advanced 25-15 on first round (Jan 2026) but was never scheduled for select file and died at sine die (Apr 2026); it was school-only in any case. No Nebraska SCA/AED mandate for youth leagues.
CPR and AED: None for youth leagues.
Coaches as mandated reporters: All persons: Neb. Rev. Stat. §28-711.
Coach certification: None.
Assault-on-official law: No (LB 657 pending).

All states

Rulebook by state

Nebraska at a glance: minimum wage $15.00 (indexed 1/1/2027). Final paycheck when you let someone go: Next regular payday or within 2 weeks, whichever earlier. Minimum working age: 14 (under 14 permitted in limited non-hazardous jobs; 8pm-6am ban). Background checks for youth sports: None statewide: check municipal/league policy (NCPA channeling via NSP).