NE LB189

Creates a voluntary paid family and medical leave insurance program beginning January 1, 2028, allowing covered individuals up to 10 weeks (or 60 intermittent work days) of paid leave per benefit year for qualifying reasons including caring for a new child, family member with serious health condition, or the individual's own serious health condition

Benefits calculated at 90% of wages up to 50% of the state average weekly wage, plus 50% of wages above that threshold, capped at 66% of the state average weekly wage; one-week unpaid waiting period applies except for certain leave types

Establishes the Paid Family and Medical Leave Insurance Fund, with $5,558,000 transferred from the Nebraska Health Care Cash Fund on October 1, 2026, to cover startup costs (to be repaid by October 1, 2030); covered individuals begin contributing on an implementation date selected by the Commissioner on or before January 1, 2027

Provides job protections for employees on leave, including restoration to the same or equivalent position, continuation of health benefits, and prohibition against employers requiring exhaustion of accrued vacation or sick time before taking leave

Prohibits retaliatory personnel actions against covered individuals exercising their rights under the act, with administrative penalties up to $500 for first violations and $5,000 for subsequent violations