Any employer with one employee or more must provide access to an adequate number of properly enclosed toilets or privies.
The toilet facility must be properly ventilated and have no effluvia arising from any toilet or drain.
Facilities for male and female employees must be separate for each sex and adequately identified. No person may use a toilet designated for the other sex. When the number of employees is more than 20 of either sex, there must be an additional toilet stall for that sex. When the number of employees is above 40, the number of toilets shall be equal for each sex (NE Rev. Stat. Sec. 48-401).