Prevailing Wage and Davis-Bacon Compliance in Nebraska
eMars provides certified payroll and compliance solutions tailored primarily for federal projects and select state jurisdictions. While many agencies accept the standard WH-347 form, some states will require their own form. For questions about supported jurisdictions, please contact our team directly.
Components of Wage Determinations
Federal wage determinations for Nebraska include:
- Basic Hourly Rate: The minimum wage rate paid directly to workers for a specific job classification, set by DOL through local wage surveys.
- Fringe Benefits: Health insurance, retirement, paid leave, or other benefits paid on top of the basic rate.
- Total Hourly Rate: The sum of the basic hourly rate and fringe benefits. For example, if the basic hourly rate is $25 and fringes are $5, the total is $30. Workers must receive the full $30 in cash wages if the contractor does not provide fringe benefits, or a combination of basic wage and bona fide benefits totaling $30 per hour worked.
Compliance for Contractors and Subcontractors
Contractors and subcontractors working on federally funded public works projects in Nebraska must:
Determine Applicable Wage Rates
Determine Applicable Wage Rates
Pull the U.S. Department of Labor's wage determination for the project locality and construction type from SAM.gov, applying the determination in effect ten days before bid opening.
Submit Certified Payroll Reports
Submit Certified Payroll Reports
File Form WH-347 weekly with the contracting agency or pass-through entity. For CDBG and CDBG-DR projects, prime contractors submit Statements of Compliance to the Nebraska DED-designated Labor Standards Officer.
Handle Fringe Benefits
Handle Fringe Benefits
Post Wage Rates On-Site
Post Wage Rates On-Site
Maintain Accurate Records
Maintain Accurate Records
Keep payroll records, including hours, classifications, wages, and fringe benefits, for at least three years after the prime contract is completed under the 2023 Davis-Bacon final rule. Records must include worker telephone and email contact information on DOL request and must be available for inspection by DOL or the contracting agency.
Penalties for Non-Compliance
While Nebraska does not have state-specific penalties, federal law imposes strict consequences for violations of the Davis-Bacon Act, which may include:
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Liquidated Damages per worker per day (inflation-adjusted annually) for overtime violations on covered contracts of $100,000 or more
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Withholding and cross-withholding of contract payments
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Debarment from federally funded or assisted contracts
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- Civil Penalties per violation
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Back Wages owed to underpaid workers
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Criminal Prosecution for willful violations
Unique Aspects of Nebraska's Public Works System
- No Statewide Prevailing Wage Law: Nebraska does not have a state-mandated prevailing wage law, so only federally funded or assisted projects must comply with prevailing wage requirements under Davis-Bacon. State and locally funded projects are not subject to state prevailing wage rates.
- Fair Labor Standards Filing Requirement: Under Neb. Rev. Stat. § 73-102, every contractor bidding on a Nebraska public works contract must file a statement of compliance with fair labor standards, defined as wages and conditions matching those maintained by at least 50 percent of contractors in the same business or field. Failure to comply, if proven at a public hearing, can disqualify the low bid.
- Davis-Bacon Administered by DED for CDBG Projects: Federally funded construction passing through Nebraska's CDBG and CDBG-DR programs is overseen by the Nebraska Department of Economic Development (DED), not the Nebraska Department of Labor. DED's Labor Standards Compliance Officer issues wage determinations, processes classification requests, and enforces compliance.
Relevant Resources
- Davis-Bacon Wage Determinations: SAM.gov
- Nevada Labor Commissioner: Prevailing Wage Information: Nevada Prevailing Wage Information
- DOL Form WH-347 (Revised January 2025)
- U.S. Department of Labor Wage and Hour Division: Davis-Bacon and Related Acts
- Updating the Davis-Bacon and Related Acts Regulations - DOL Final Rule
For the most accurate and current information on prevailing wage requirements, consult the U.S. Department of Labor or your state's official labor website.
Nebraska Prevailing Wage FAQs
Does Nebraska have a state-specific prevailing wage law?
No. Nebraska has no state prevailing wage law or "Little Davis-Bacon Act," so state and locally funded public works projects are not subject to state prevailing wage rates. However, Neb. Rev. Stat. § 73-102 requires every contractor bidding on a Nebraska public works contract to file a statement of compliance with fair labor standards, defined as the scale of wages and conditions of employment maintained by at least 50 percent of contractors in the same business or field of endeavor. Federally funded projects in Nebraska must follow the federal Davis-Bacon Act.
How are prevailing wage rates determined in Nebraska?
Federal Davis-Bacon rates apply to federally funded or assisted projects in Nebraska. The U.S. Department of Labor sets rates by county and construction type through local wage surveys, publishes them on SAM.gov, and contractors apply the determination in effect ten days before bid opening. Each rate includes both a basic hourly wage and a fringe benefit amount.
What are the penalties for non-compliance with Davis-Bacon regulations in Nebraska?
Federal penalties include back wages, withholding, and cross-withholding of contract payments, civil penalties per violation, CWHSSA liquidated damages per worker per day for overtime violations on covered contracts of $100,000 or more, three-year debarment from federal contracts, and criminal prosecution for willful violations. Under Nebraska state law, a contractor proven at a public hearing not to be complying with fair labor standards can have its low bid disqualified on a state public works contract (Neb. Rev. Stat. § 73-103).
How are fringe benefits handled under the Davis-Bacon Act in Nebraska?
Contractors must provide bona fide fringe benefits such as health insurance, retirement, or paid leave, or pay the equivalent value as additional cash on top of the basic hourly rate. Total compensation must equal at least the basic rate plus the fringe rate listed on the applicable SAM.gov wage determination. If no fringe benefits are provided, the full total hourly rate must be paid as cash directly to the worker.