25-1558. Wages; subject to garnishment; amount; exceptions.
(1) Except as provided in subsection (2) of this section, the maximum part of the aggregate disposable earnings of an individual for any workweek which is subject to garnishment shall not exceed the lesser of the following amounts:
(a) Twenty-five percent of his or her disposable earnings for that week;
(b) The amount by which his or her disposable earnings for that week exceed thirty times the federal minimum hourly wage prescribed by 29 U.S.C. 206(a)(1) in effect at the time earnings are payable; or
(c) Fifteen percent of his or her disposable earnings for that week, if the individual is a head of a family.
(2) The restrictions of subsection (1) of this section shall not apply in the case of:
(a) Any order of any court for the support of any persons;
(b) Any order of any court of bankruptcy under Chapter XIII of the Bankruptcy Act; or
(c) Any debt due for any state or federal tax.
(3) No court shall make, execute, or enforce any order or process in violation of this section. The exemptions allowed in this section shall be granted to any person so entitled without any further proceedings.
(4) For the purposes of this section:
(a) Earnings shall mean compensation paid or payable by an employer to an employee for personal services, whether denominated as wages, salary, commission, bonus, or otherwise, and includes periodic payments pursuant to a pension or retirement program;
(b) Disposable earnings shall mean that part of the earnings of any individual remaining after the deduction from those earnings of any amounts required by law to be withheld;
(c) Garnishment shall mean any legal or equitable procedure through which the earnings of any individual are required to be withheld for payment of any debt; and
(d) Head of a family shall mean an individual who actually supports and maintains one or more individuals who are closely connected with him or her by blood relationship, relationship by marriage, by adoption, or by guardianship, and whose right to exercise family control and provide for the dependent individuals is based upon some moral or legal obligation.
(5) Every assignment, sale, transfer, pledge, or mortgage of the wages or salary of an individual which is exempted by this section, to the extent of the exemption provided by this section, shall be void and unenforceable by any process of law.
(6) No employer shall discharge any employee by reason of the fact that his or her earnings have been subjected to garnishment for any one indebtedness.
(7) In the case of earnings for any pay period other than a week, the Commissioner of Labor shall by regulation prescribe a multiple of the federal minimum hourly wage equivalent in effect to that set forth in this section.
Source
Annotations
1. Exemption of wages
2. Miscellaneous
1. Exemption of wages
The wage exemption this section provides to debtor wage earners is personal to the debtor and cannot be utilized for the garnishee's benefit. Spaghetti Ltd. Partnership v. Wolfe, 264 Neb. 365, 647 N.W.2d 615 (2002).
This section is constitutional, and controls exemption of wages from execution or attachment. Live Stock Nat. Bank v. Jackson, 137 Neb. 161, 288 N.W. 515 (1939).
Statute controls exemption from execution or attachment of wages of judgment debtor. Lyons v. Austin, 126 Neb. 248, 252 N.W. 908 (1934).
Surviving wife is entitled to exempt wages. Dobney v. Chicago & N. W. Ry. Co., 120 Neb. 824, 235 N.W. 585 (1931).
Traveling salesman's salary is exempt as wages. William Deering Co. v. Ruffner, 32 Neb. 845, 49 N.W. 771 (1891).
Exempt wages are not subject to fraudulent assignment. Union Pacific Ry. Co. v. Smersh, 22 Neb. 751, 36 N.W. 139 (1888).
This section, passed as independent act, controls subject of exemption of wages. Snyder v. Brune, 22 Neb. 189, 34 N.W. 364 (1887).
Garnishee must set up facts showing wages are exempt. Turner v. Sioux City & Pacific R. R. Co., 19 Neb. 241, 27 N.W. 103 (1886).
Debtor may recover of creditor exempt wages applied on judgment by garnishment. Albrecht v. Treitschke, 17 Neb. 205, 22 N.W. 418 (1885).
2. Miscellaneous
This section applies though employee is nonresident. Wright v. Chicago, B. & Q. R. R. Co., 19 Neb. 175, 27 N.W. 90 (1886).
The basic subsistence limitation under the child support guidelines was not applicable to reduce the amount being withheld from the father's monthly Social Security benefits to pay his child support arrearages. Ybarra v. Ybarra, 28 Neb. App. 216, 943 N.W.2d 447 (2020).