Neb. Rev. Stat. § 8-2729

(1) A licensee that provides payroll processing services shall: (a) Issue reports to clients detailing client payroll obligations in advance of the payroll funds being deducted from an account; and (b) Make available employee paystubs or an equivalent statement to employees. (2) This section does not apply to a licensee providing payroll processing services where the licensee's client designates the intended recipients to the licensee and is responsible for providing the disclosures required by subdivision (1)(b) of this section.