What Are the Nebraska PTO Payout Laws? (w/Examples) + FAQs

Yes, Nebraska law requires employers to pay out earned, unused paid time off (PTO) when an employee leaves the job, whether the worker quits, is fired, or is laid off. The Nebraska Wage Payment and Collection Act (NWPCA) treats accrued vacation pay as wages, and wages must be paid by the next regular payday or within two weeks of separation, whichever comes first. Failing to pay triggers real consequences, including double damages, attorney fees, and Nebraska Department of Labor complaints, as the Nebraska Supreme Court confirmed in Roseland v. Strategic Staff Management.

The specific problem this article tackles is simple. Many Nebraska workers and small-business owners do not know that use-it-or-lose-it rules are generally illegal under state law, and that missing a final paycheck deadline creates automatic liability. According to the U.S. Bureau of Labor Statistics, 77% of private industry workers had access to paid vacation in 2023, which means millions of dollars in PTO balances change hands every year in Nebraska alone.

Here is what you will learn in this guide:

• 📘 The exact statutes and Nebraska Supreme Court cases that control PTO payout
• 💰 How to calculate a final PTO payout with real dollar examples
• ⚖️ Why use-it-or-lose-it policies almost always fail in Nebraska
• 🧾 The step-by-step process for filing a wage claim with the state
• 🚫 The most common mistakes employers and employees make, and how to avoid them

Federal Baseline: What the FLSA Says About PTO

Before diving into Nebraska rules, you need to understand the federal floor. The Fair Labor Standards Act (FLSA) does not require employers to offer paid vacation, paid sick days, or any other form of PTO. The U.S. Department of Labor has made this point clear on its vacation leave guidance page, which states that PTO is a matter of agreement between the employer and employee.

This means the federal government does not set a payout rule either. If an employer in a state with no PTO law decides not to pay out unused vacation at separation, the FLSA does not step in. The consequence of this silence is that PTO payout rights vary sharply from state to state, and Nebraska has chosen to protect workers more than many of its neighbors.

The Family and Medical Leave Act (FMLA) adds another wrinkle. FMLA guarantees up to 12 weeks of unpaid job-protected leave for qualifying reasons, but it does not convert that leave into paid time off. Employers may let workers use accrued PTO during FMLA leave, and many do, but this is a policy choice, not a federal mandate.

A common misconception is that the FLSA requires a payout at termination. It does not. That protection comes from state wage payment laws, and Nebraska’s law is one of the strongest in the Midwest. A real-world example helps: if Marcus, a warehouse supervisor in Omaha, quits his job with 40 hours of unused vacation, federal law alone would not guarantee him a dime. Nebraska law, however, guarantees every dollar of that balance.

Employers who assume the FLSA controls PTO payout often get blindsided when a Nebraska Department of Labor wage claim arrives. The penalty for guessing wrong is steep, as the state can assess liquidated damages equal to the unpaid amount under Neb. Rev. Stat. § 48-1232. That doubles the bill on top of legal fees.

The Nebraska Wage Payment and Collection Act Explained

Nebraska’s core PTO payout rule lives inside the Nebraska Wage Payment and Collection Act, codified at Neb. Rev. Stat. §§ 48-1228 through 48-1234. The statute defines “wages” to include fringe benefits that are due under an agreement, and Nebraska courts have repeatedly held that earned vacation is a fringe benefit that counts as wages.

How the Statute Defines “Wages”

Section 48-1229 is the heart of the law. It says wages mean compensation for labor or services, including fringe benefits, when the employer has a policy or agreement to pay them. The plain-English meaning is that if your employer promised PTO in a handbook, offer letter, or verbal agreement, that PTO is a wage the moment you earn it.

The consequence of this definition is huge. Once PTO is earned, the employer cannot take it back, cancel it, or force the employee to forfeit it at year-end. A common misconception is that a handbook disclaimer saying “PTO is a gift, not a wage” will hold up in court. Nebraska courts have rejected that argument, and in Fisher v. PayFlex Systems USA, Inc., the Nebraska Supreme Court reinforced that earned PTO belongs to the employee.

Consider Jennifer, a marketing manager in Lincoln who accrues 80 hours of PTO per year at a rate of $40 per hour. If she leaves in June with 50 unused hours, her employer owes her $2,000 at separation. The consequence of withholding that $2,000 is not just the $2,000 itself; it is also an additional $2,000 in liquidated damages plus her attorney’s fees.

Final Paycheck Timing Rules

Section 48-1230 sets the timing. When an employee separates for any reason, the employer must pay all wages due on the next regular payday or within two weeks of the date of separation, whichever is sooner. This rule applies to firings, resignations, layoffs, and end-of-contract separations.

The consequence of missing this deadline is automatic liability. The employer does not get a grace period, and ignorance of the law is not a defense. If Tomas, a contractor foreman in Grand Island, is terminated on a Friday and his next regular payday is three weeks away, the employer must cut a check within 14 days.

A common misconception is that employers can delay the payout until after an exit interview or equipment return. Nebraska courts have said no, and the payout must go out on time regardless of other disputes. Offsetting against missing equipment requires a signed, written agreement under Neb. Rev. Stat. § 48-1230.01.

The “Agreed-Upon” Standard

Nebraska does not mandate that employers offer PTO. It only requires payout of PTO that was promised and earned. This is called the agreed-upon standard, and it means your handbook or employment agreement is the controlling document. The consequence is that carefully worded policies can reduce liability, but they cannot eliminate earned balances.

For example, an employer may legally set an accrual cap, say 160 hours, that stops further accrual until the employee uses some balance. What the employer cannot do is wipe out hours already banked. A misconception is that a cap equals a forfeiture, but a cap only pauses new accrual.

Is “Use-It-or-Lose-It” Legal in Nebraska?

No, pure use-it-or-lose-it policies that forfeit earned PTO at year-end are not enforceable in Nebraska. The state’s position is one of the clearest in the country, and it comes directly from the Nebraska Department of Labor and the Nebraska Supreme Court. The problem these policies try to solve, reducing balance-sheet liability, does not outweigh the worker’s statutory right to wages already earned.

Why the Forfeiture Rule Fails

Because Nebraska defines earned vacation as wages, a forfeiture provision essentially says the employee must give back wages. The Nebraska Supreme Court in Roseland held that employees cannot waive their right to earned wages through a handbook term. The consequence is that any clause attempting that waiver is void as a matter of public policy.

Imagine Priya, an accountant in Bellevue, who has 60 unused PTO hours on December 31. Her handbook says unused PTO vanishes on January 1. Under Nebraska law, those 60 hours survive into the new year, and if she quits in February, her employer owes the full 60 hours at her current wage rate. A common misconception is that a written signature on the handbook validates the forfeiture, but signatures cannot cure an illegal term.

Accrual Caps Versus Forfeitures

There is a key difference between a cap and a forfeiture. A cap says, “You stop earning new PTO once you hit 200 hours.” A forfeiture says, “You lose what you already earned.” Caps are legal, forfeitures are not. The consequence is that employers can still manage liability through caps, carryover limits that only limit future accrual, and payout schedules.

For example, an Omaha law firm might legally tell associates they cannot carry more than 120 hours into the next calendar year, meaning new accrual pauses when the balance hits 120. The firm may not legally reset the balance to zero. A common mistake is confusing “carryover cap” with “year-end reset,” and this mistake is the source of many Nebraska Department of Labor wage claims.

The “Vested” Concept

Nebraska courts treat earned PTO as a vested right once the work triggering the accrual is done. This vested status is what blocks forfeitures. The consequence for employers is simple: the moment an employee works the hours that earn PTO under the policy, those PTO hours belong to the employee.

Consider a policy that says employees earn 3.08 hours of PTO per pay period. After one pay period of work, the employee owns 3.08 hours. Trying to cancel them later is the same as clawing back cash wages. A common misconception is that probation periods can extend the vesting clock beyond what the written policy says, which is not permitted without a clear written term.

Sick Leave, Personal Days, and Floating Holidays

Nebraska’s PTO payout rules do not apply equally to every type of paid leave. Vacation and general PTO banks almost always qualify as wages, but sick leave, personal days, and floating holidays depend on how the policy is written. The governing authority is still the NWPCA definition of wages, interpreted case by case.

Sick Leave Carveouts

Most Nebraska employers successfully carve sick leave out of payout obligations by writing the policy so that sick time is only usable for illness. Because it cannot be cashed out or used for vacation, courts treat it as a conditional benefit, not a wage. The consequence is that a terminating employee typically does not get paid out for unused sick hours.

A common misconception is that all paid leave must be paid out. That is not true in Nebraska; the test is whether the benefit is payable as cash or convertible to another purpose. If Diego, a nurse in Kearney, has 40 unused sick hours when he resigns, and the handbook restricts sick leave to verified illness, those 40 hours likely expire with no payout.

The employer’s risk arises when sick leave is pooled into a single “PTO” bank. In that case, the whole balance is wages, and the carveout is lost. Employers who want the carveout must keep separate buckets and say so clearly in writing.

Personal Days and Floating Holidays

Personal days and floating holidays usually behave like vacation. They can be used for any reason, can often be scheduled by the employee, and therefore act like cashable benefits. The consequence is that most Nebraska employers must pay them out at separation, just like vacation hours.

Consider Aisha, a software developer in Omaha, who has 16 floating-holiday hours and 24 personal-day hours when she quits. If her handbook lets her schedule those days for any reason, both banks likely qualify as wages. Her final check should include 40 hours of payout at her regular rate.

A common misconception is that calling a benefit a “holiday” removes it from wage protection. The label does not control; the function does. Courts look at how the benefit is earned, used, and valued, not at what HR decided to name it.

Unlimited PTO Policies

Unlimited PTO is a growing trend, and it raises a special payout question. Because nothing accrues, there is nothing to pay out. The consequence is that employers using true unlimited PTO generally owe zero at separation, provided the policy is written and administered correctly.

The risk is that some employers call a policy “unlimited” but track balances in the background. If any balance exists on paper, the Nebraska Department of Labor may treat it as accrued and payable. A common mistake is mixing an unlimited policy with an accrual tracker, which destroys the payout defense.

How to Calculate a PTO Payout in Nebraska

Calculating a Nebraska PTO payout is a three-step process. First, identify the number of earned, unused hours. Second, identify the correct pay rate. Third, multiply and pay on time. The governing authority is Neb. Rev. Stat. § 48-1230, which requires payment of all wages due.

Step 1: Count Earned Hours

Start with the accrual method in the handbook. If the policy says employees earn 1.54 hours per week, multiply 1.54 by the number of weeks worked since the last reset. Subtract hours already used. The result is the payout balance.

For example, if Hannah, a dental hygienist in Scottsbluff, has worked 26 weeks since her anniversary date at 1.54 hours per week, she has earned 40.04 hours. If she has used 10, she has 30.04 hours remaining. The consequence of miscounting is either underpayment, which triggers a wage claim, or overpayment, which the employer generally cannot recover later.

A common misconception is that pay periods and weeks are interchangeable. Always match the accrual unit to the policy language; an accrual-per-pay-period policy does not allow weekly prorating unless the handbook says so.

Step 2: Identify the Correct Pay Rate

Nebraska requires payout at the employee’s regular rate of pay at separation. This usually means the hourly rate or the salary converted to an hourly equivalent. For salaried workers, divide annual salary by 2,080 to reach a standard hourly figure.

The consequence of using an older rate, such as the rate in effect when the PTO was earned, is that the employer underpays. This is a frequent audit finding. For instance, if Luis, a civil engineer in Lincoln, earned PTO at $35 per hour but separated while earning $42 per hour, the payout must use $42.

A common misconception is that overtime rates must apply to PTO payouts. They do not; PTO hours are straight time because they are not hours actually worked. The U.S. DOL has made that point clear under the FLSA as well.

Step 3: Pay on Time and in Full

The final step is to cut a single payout that arrives no later than the next regular payday or two weeks after separation, whichever is first. The consequence of missing this window is double damages under Neb. Rev. Stat. § 48-1232 plus attorney’s fees.

Consider Mei-Lin, an HR director in Papillion, who separates with 48 hours of PTO at $50 per hour. The employer owes $2,400 within 14 days. If the employer pays on day 30, the liability becomes $4,800 plus fees. A common mistake is putting PTO on a later “true-up” check, which almost always violates the timing rule.

Three Real-World Nebraska PTO Payout Scenarios

The three scenarios below illustrate the most common Nebraska payout disputes. Each follows the NWPCA framework and shows how the law plays out in practice.

Scenario 1: Voluntary Resignation With a Clean Break

Take Daniel, a sales rep in Omaha, who gives two weeks’ notice and leaves with 56 hours of PTO at $38 per hour. His employer owes $2,128 by the next payday. If the employer pays that amount on time, there is no issue. If the employer tries to offset the balance against “training costs” without a signed written agreement, the offset is illegal, and the full balance is still due.

Scenario 2: Termination for Cause

Sofia, a retail manager in Kearney, is fired for a policy violation. She still has 32 hours of PTO. Nebraska law treats the cause of separation as irrelevant to payout; the wages are owed. If the employer conditions the payout on signing a broad release, the condition itself may be a wage-law violation.

Scenario 3: Layoff With a Severance Package

Ethan, a logistics analyst in Lincoln, is laid off with 80 hours of PTO. The employer offers a severance package requiring a release of “all claims, including wages.” Nebraska courts are skeptical of releases that wipe out already-earned wages without clear consideration tied to those wages. The safe move is to pay PTO as wages and treat severance as a separate benefit.

Penalties, Damages, and Wage Claims

Nebraska does not play soft on unpaid wages. The penalties in Neb. Rev. Stat. § 48-1232 and § 48-1231 make violations expensive, and the Nebraska Department of Labor offers a low-cost complaint process for workers.

Liquidated Damages and Attorney’s Fees

When an employer fails to pay wages on time, the employee can recover the unpaid amount plus liquidated damages equal to the unpaid amount, for a total of 2x. The employee may also recover reasonable attorney’s fees. The consequence is that a $3,000 unpaid PTO balance can easily turn into $6,000 plus $5,000 in legal fees.

For example, if Ravi, a project manager in Omaha, is shorted $4,200 in PTO, he can file suit and recover $8,400 plus fees. A common misconception is that small amounts are not worth chasing; Nebraska’s fee-shifting rule makes small claims economically viable for plaintiff’s counsel.

Filing a Nebraska Wage Claim

Workers can file a wage claim with the Nebraska Department of Labor’s Labor Standards division. The process is free, and the agency investigates, mediates, and can issue findings. The consequence for employers is that agency findings become strong evidence in later litigation.

A typical claim takes 60 to 120 days to resolve. A common misconception is that workers must choose between an agency claim and a lawsuit; they can file with the agency and still sue in court if the result is unsatisfactory, subject to the four-year statute of limitations.

Criminal Exposure

Nebraska can also pursue criminal penalties for willful nonpayment under § 48-1234. Although rare, this exposure is a serious consequence for repeat violators. Misdemeanor charges can attach to each unpaid paycheck, creating stacked liability.

A common misconception is that only large corporations face this risk. Small-business owners who willfully withhold wages have been charged in Nebraska, and personal liability can reach owners and officers directly.

Nebraska Versus Neighboring States

The table below compares Nebraska to its six neighboring states on the core question of whether earned PTO must be paid out at separation. Nebraska is among the strongest in the region.

The consequence for multi-state employers is that a single handbook rarely works across this region. Nebraska and Colorado require stronger protections than their neighbors, and Colorado’s Nieto v. Clark’s Market decision closely mirrors the Nebraska approach.

A common misconception is that a company headquartered in Missouri can ignore Nebraska rules for a Nebraska-based worker. Employee location controls, not corporate headquarters. If the worker performs services in Nebraska, Nebraska law applies.

Mistakes to Avoid

The list below covers the seven most common PTO payout mistakes Nebraska employers and employees make. Each comes with the negative outcome attached.

• Writing a year-end forfeiture clause, which is unenforceable and invites a wage claim
• Missing the two-week final paycheck deadline, which triggers liquidated damages
• Using an outdated pay rate to calculate the payout, which leads to chronic underpayment
• Bundling sick leave into a single PTO bank while trying to carve it out, which destroys the carveout
• Conditioning the PTO payout on signing a release, which can void the release and create penalty exposure
• Offsetting PTO against alleged equipment losses without a signed written agreement
• Assuming FLSA silence means no state obligation, which overlooks the NWPCA and leads to default judgments

A common misconception uniting these mistakes is that employers can “paper over” wage obligations with contract language. Nebraska courts scrutinize handbook terms for conflict with statute, and they routinely strike down terms that waive wage rights. The consequence is that written language does not save an employer from underlying statutory duties.

Consider Brooke, a small-clinic owner in Norfolk, who uses an out-of-state handbook template with a year-end forfeiture clause. Three former employees file wage claims, and the Department of Labor rules against the clinic on all three. The clinic pays roughly $18,000 in back wages, damages, and fees, plus legal costs.

Do’s and Don’ts for Nebraska Employers

The do’s and don’ts below come from Nebraska case law, agency guidance, and practical compliance patterns. Each is short, and each has a reason.

Do:

• Write a clear PTO accrual schedule, because clarity reduces disputes and limits liability
• Separate sick leave into its own bucket, because the carveout only works when the bank is distinct
• Calculate payouts at the current pay rate, because the statute requires payment of wages due
• Pay within two weeks of separation, because missing the deadline triggers automatic damages
• Train managers on the Roseland rule, because forfeiture clauses remain common in templates

Don’t:

• Don’t use pure use-it-or-lose-it, because the clause is void in Nebraska
• Don’t condition PTO payout on a release, because the condition is likely an illegal wage term
• Don’t delay payout pending equipment return, because the timing rule is strict
• Don’t call a policy “unlimited” while tracking balances, because tracking creates accrual
• Don’t rely on a multi-state handbook without Nebraska review, because state rules differ sharply

A common misconception is that these rules are soft guidance. They are not; each do and don’t traces back to a statute, regulation, or Supreme Court decision.

Pros and Cons of Offering PTO in Nebraska

Offering PTO in Nebraska brings real benefits, but also real compliance costs. The list below weighs the top five on each side.

Pros:

• Attracts skilled workers, because Nebraska’s low unemployment rate makes benefits a key differentiator
• Reduces turnover, because paid leave correlates with higher retention per SHRM research
• Improves productivity, because rested workers produce higher-quality output
• Supports tax planning, because PTO accruals can smooth payroll expense recognition
• Builds brand reputation, because candidates share benefit reviews on sites like Glassdoor

Cons:

• Creates balance-sheet liability, because every accrued hour is a future cash obligation
• Requires careful handbook drafting, because small wording errors create wage claims
• Triggers payout costs at separation, because Nebraska law mandates cash payment
• Complicates multi-state policy design, because Nebraska rules are stricter than most neighbors
• Demands ongoing training, because managers often misapply accrual and forfeiture rules

A common misconception is that offering no PTO avoids the problem. In a tight labor market, no-PTO employers struggle to hire, and the hiring cost often exceeds the compliance cost.

Step-by-Step: Filing a Nebraska PTO Wage Claim

If an employer fails to pay out earned PTO, the employee can follow a structured process. The Nebraska Department of Labor publishes the wage claim form and a plain-language guide. Each step has consequences.

Step 1: Gather Documentation

Collect the handbook, offer letter, pay stubs, PTO balance reports, and any emails confirming accrual. The consequence of weak documentation is a slower claim and, sometimes, a denial. A common misconception is that verbal promises are enough; written records almost always control.

For example, Carlos, a line cook in Fremont, should print his last PTO balance screen before his final day, because employer portals often get locked on the separation date. Without the screenshot, he may have to rely on the employer’s later-produced records, which may differ.

Step 2: Send a Written Demand

Before filing, many workers send a short written demand citing Neb. Rev. Stat. § 48-1230. The consequence is that employers sometimes pay to avoid an agency file, and the demand creates a paper trail.

A common mistake is sending an angry, unclear demand. Keep it factual, list the hours and rate, cite the statute, and state a short deadline. This approach increases the odds of voluntary payment.

Step 3: File the Claim

Submit the signed claim form to the Nebraska Department of Labor’s Labor Standards office. The consequence is that the agency notifies the employer, requests a response, and attempts mediation. A common misconception is that filing starts a lawsuit; it does not, and the worker keeps civil-court options alive.

Step 4: Consider Civil Litigation

If the agency result is unsatisfactory, the worker may file suit in state court under the NWPCA. The consequence of a successful lawsuit is a judgment for unpaid wages, equal liquidated damages, and attorney’s fees. The four-year statute of limitations gives workers time to decide.

Recap of Key Nebraska Court Rulings

Two Nebraska Supreme Court cases dominate PTO payout law, and every employer handbook should be tested against both. Understanding these rulings prevents most mistakes.

Roseland v. Strategic Staff Management

In Roseland v. Strategic Staff Management, the court held that earned vacation constitutes wages and cannot be forfeited by a handbook clause. The consequence is a bright-line rule against use-it-or-lose-it in Nebraska. A common misconception is that Roseland only applies to union employees; it applies broadly to all Nebraska workers covered by the NWPCA.

Fisher v. PayFlex Systems USA

In Fisher v. PayFlex Systems USA, the court clarified that the policy language controls what counts as a fringe benefit under the wage statute. The consequence is that well-drafted carveouts for sick leave can stand, while poorly drafted ones cannot. The case is essential reading for any Nebraska HR policy drafter.

A common takeaway from both cases is that Nebraska courts read the NWPCA to protect earned wages while giving employers flexibility to design prospective policies. Future accrual rules can change; past accrual cannot be canceled.

Key Entities in Nebraska PTO Law

Several entities shape how Nebraska PTO law is made, interpreted, and enforced. Knowing who does what speeds up compliance and dispute resolution.

The Nebraska Legislature writes and amends the NWPCA. The Nebraska Department of Labor enforces wage laws, processes claims, and publishes guidance. The Nebraska Supreme Court issues binding interpretations like Roseland and Fisher.

On the federal side, the U.S. Department of Labor Wage and Hour Division sets the FLSA floor, and the Equal Employment Opportunity Commission handles discrimination claims that can intersect with PTO disputes. A common misconception is that federal agencies can override Nebraska’s stricter rules; they cannot, because the NWPCA operates above the federal floor.

Private employers, trade groups like the Nebraska Chamber of Commerce, and worker advocates like Nebraska Appleseed also influence compliance culture, even though they have no rulemaking power. Their guidance shapes how handbooks and training materials evolve.

Frequently Asked Questions

Does Nebraska require employers to offer PTO?

No. Nebraska law does not force employers to provide paid vacation or sick leave. Once an employer chooses to offer PTO and an employee earns it, state law then controls how and when that earned balance must be paid.

Must a Nebraska employer pay out unused vacation when an employee quits?

Yes. Earned vacation counts as wages under the Nebraska Wage Payment and Collection Act, and it must be paid on the next regular payday or within two weeks of separation, whichever comes first.

Are use-it-or-lose-it policies legal in Nebraska?

No. Nebraska courts treat earned PTO as vested wages, so year-end forfeitures are void. Employers can cap future accrual, but they cannot cancel hours an employee has already earned.

Can an employer delay PTO payout until equipment is returned?

No. Nebraska’s two-week payout rule is strict, and offsets require a signed written agreement. Employers who delay final wages for operational reasons face liquidated damages and attorney’s fees.

Does sick leave have to be paid out at separation in Nebraska?

No. If the policy clearly restricts sick leave to verified illness and keeps it separate from vacation, it usually does not qualify as wages. Pooled PTO banks lose that protection.

Are floating holidays treated like vacation in Nebraska?

Yes. When employees can schedule floating holidays for any reason, they function like vacation hours and must be paid out. The name on the policy does not change the legal treatment.

Can an employer require a signed release before paying out PTO?

No. Conditioning earned wages on a release is treated as an unlawful attempt to avoid statutory obligations. The PTO balance remains due regardless of whether the release is signed.

How long do Nebraska workers have to file a PTO wage claim?

Yes, workers have four years under the general contract statute of limitations. Most workers file much sooner, either administratively with the Department of Labor or through a civil lawsuit.

Does the FLSA require PTO payout at termination?

No. The Fair Labor Standards Act does not require employers to pay out unused PTO. State wage laws like Nebraska’s NWPCA provide that protection.

Can unlimited PTO policies avoid payout obligations in Nebraska?

Yes, but only if the policy is truly unlimited and the employer does not track hourly balances. Any accrual tracking can convert the benefit into a wage subject to payout.

Are salaried employees entitled to PTO payout in Nebraska?

Yes. Salaried workers earn PTO under the same statutory framework. The payout uses the hourly equivalent of the annual salary, typically calculated by dividing by 2,080.

Can an employer pay less than the current rate for accrued PTO?

No. Nebraska requires payout at the employee’s current regular rate. Using an older, lower rate creates underpayment liability and potential liquidated damages.

What happens if an employer simply ignores the PTO payout rule?

Yes, ignoring the rule leads to automatic consequences. The employee can recover double the unpaid amount, attorney’s fees, and, in willful cases, trigger criminal misdemeanor exposure under § 48-1234.