What about compensatory time off (comp time)?

Feb 2, 2026 | Emails

The FLSA allows employees of a political subdivision of a State or an interstate governmental agency to receive compensatory time off (“comp time”) in certain circumstances in lieu of cash overtime compensation.  According to Notice 2025-69 from the IRS, an employee...

What if our County pays premium rates (i.e., time-and-a-half) for work over 35-hours in a week for courthouse staff or more than 80 hours in a 14-day work period for law enforcement? Does the OBBBA restrict our ability to make these premium payments for working outside of the employee’s normal schedule?

Feb 2, 2026 | Emails

Many counties pay time-and-a-half (i.e., premium rate) when non-exempt, courthouse employees work more than 35 hours a week, even though overtime is not required under the FLSA until the employee works more than 40 hours per week. Similarly, many law enforcement...

How to calculate the “regular rate” under the FLSA?

Feb 2, 2026 | Emails

The amount of overtime compensation due to an employee under the FLSA is based, in part, on the employee’s regular rate of pay. The regular rate is calculated by dividing the total compensation for employment earned in any workweek—except for certain statutory...

When is overtime required under the FLSA?

Feb 2, 2026 | Emails

Generally, the FLSA mandates overtime pay at a rate of one-and-a-half times the regular rate for non-exempt employees who work more than 40 hours per week. See 29 U.S.C. § 207(a)(1). EXAMPLE:[1] Kyle’s payroll records show a total “overtime” amount of $15,000 for...

What is “qualified overtime compensation” under the OBBBA?

Feb 2, 2026 | Emails

The OBBBA defines “qualified overtime compensation” as overtime compensation paid to an individual as required under Section 7 of the Fair Labor Standards Act (“FLSA” or the “Act”) that is in excess of the employee’s regular rate.  Two key provisions of this...

December 2025 Roll Call Training

Dec 15, 2025 | Emails, Roll Calls

Prisoner Rights-Religion Inmates in jails and prisons make a variety of complaints based upon freedom of religion. Many cases are based on a complaint that the jail failed to provide religious meals; failed to provide religious materials; or restricted a...
nirma-logo-rev
NEBRASKA INTERGOVERNMENTAL
RISK MANAGEMENT ASSOCIATION
Contact

8040 Eiger Drive
P.O. Box 85210
Lincoln, NE 68501-5210

Phone: (402) 742-9220
Fax: (402) 742-9230

PARTNERS