Nebraska Revised Statute 32-227
Election workers; wages; waiver agreeing not to be paid; certain contracts authorized.
(1) Except as otherwise provided in subsections (2) and (3) of this section, the judges and clerks of election, precinct and district inspectors, and other temporary election workers shall receive wages at no less than the minimum rate set in section 48-1203 for each hour of service rendered. The election commissioner shall determine the rate of pay and may vary the rate based on the duties of each position. Each such election worker shall sign an affidavit stating the number of hours he or she has worked.
(2) Any judge or clerk of election, precinct or district inspector, or other temporary election worker may choose not to be paid for the hours he or she works. An election worker that chooses not to be paid shall sign a waiver agreeing not to be paid for each election for which he or she chooses not to be paid.
(3) Any judge or clerk of election, precinct or district inspector, or other temporary election worker may choose to have his or her election pay used by the election commissioner to contract with an organization authorized by the election commissioner to recruit election workers if the election commissioner contracts with such an organization. To be eligible to enter into such a contract, the organization shall be exempt for federal tax purposes under section 501(c)(3) of the Internal Revenue Code, as defined in section 49-801.01.