dissenting.
I must respectfully dissent from the portion of the majority opinion that finds that the district court erred as a matter of law in determining that the issue of entitlement to payment for unused vacation time is based upon the wording of a company’s employee handbook. The majority relies on Professional Bus. Servs. v. Rosno, 268 Neb. 99, 680 N.W.2d 176 (2004), for the proposition that the language contained in a company’s employee handbook is dispositive of whether an employee is entitled to be paid for earned but unused vacation time upon the employee’s termination of employment or resignation. However, I think an equally reasonable inference of the Rosno opinion is that a determination of whether that particular company’s employee handbook was in violation of Nebraska law was unnecessary because the employee’s situation fell within one of the enumerated exceptions listed in such employee handbook, thus requiring payment of vacation benefits.
If such an analysis had been necessary, I believe that Moore v. Eggers Consulting Co., 252 Neb. 396, 562 N.W.2d 534 (1997), is instructive. In that case, the Nebraska Supreme Court held that an employment agreement that defines wages contrary to the Nebraska Wage Payment and Collection Act’s statutory definition of wages is void. This is because a company cannot circumvent the statutory definition of wages through its employment agreement. Id.
Pursuant to the Nebraska Wage Payment and Collection Act, wages include fringe benefits, such as vacation leave plans, “when *441previously agreed to and conditions stipulated have been met by the employee.” See Neb. Rev. Stat. § 48-1229(4) (Reissue 2004). It is undisputed that the appellees had each accmed the vacation time they claimed. Thus, the appellees had met the only “condition” required for entitlement of that vacation leave, and upon termination of employment, they were entitled to be paid for their accmed, but unused, vacation leave. The appellees’ vacation leave is classified as “wages” by the Nebraska Wage Payment and Collection Act and was required to be paid either on the next regular payday or within 2 weeks of the date of termination of employment, whichever is sooner. See Neb. Rev. Stat. § 48-1230 (Reissue 2004).
The provisions of Strategic’s employee handbook which provide to the contrary, i.e., that payment for earned but unused va - cation time is forfeited upon resignation or termination of employment, are in direct violation of the Nebraska Wage Payment and Collection Act. Therefore, these provisions of Strategic’s employee handbook are void. Further, I note that Strategic’s employee handbook states: “In the event any statement or policy in this handbook conflicts with state or federal laws, it shall be deemed automatically amended to comply with all such state or federal laws.” I would affirm the district court’s order granting judgment in favor of the appellees in the amount of $8,788.29 and awarding attorney fees in the amount of $2,197.07.