Nebraska’s New State WARN Law Now In Effect

On April 14, 2026, Nebraska Governor Jim Pillen signed Legislative Bill 921 (“LB 921”) into law. Among other things, LB 921 introduced new requirements concerning health care staffing agencies (effective July 2027) and a Nebraska-specific Worker Adjustment and Retraining Notification Act (the “Nebraska WARN Act”) (effective July 2026). These new Nebraska WARN requirements expand upon federal WARN Act obligations by requiring employers with 100 or more employees (excluding part-time employees) that are planning a business closing or mass layoff to provide 90 days’ advance written notice to affected employees.

Which employers are affected by the Nebraska WARN Act?

Employers with 100 or more employees (excluding part-time employees).

What triggers the Nebraska WARN Act obligations?

Two distinct events can trigger obligations under the Nebraska WARN Act: (1) a business closing at a single site of employment or (2) a mass layoff at a single site of employment.

A “single site of employment” generally refers to a particular location or group of contiguous locations (such as a campus or business park) where employees work. A business closing occurs when a single site of employment temporarily or permanently shuts down, resulting in an employment loss for 100 or more employees at that site. A “mass layoff” is a reduction in force—unrelated to a business closing—that results in an employment loss for 100 or more employees at a single site of employment during any 30-day period. Under LB 921, part-time employees are excluded from the 100-employee threshold.

What is required?

Employers must provide at least 90 days’ advance written notice to (1) affected employees or their representatives, and (2) the Nebraska Department of Labor.

What must employers include in their notice?

The written notice to employees must include:

• The name and address of the affected worksite;
• The name and telephone number of a company official to contact for further information;
• A statement indicating whether the action is permanent or temporary, and whether the entire business is to be closed;
• The expected date and schedule of the anticipated employment loss;
• The name and job title of each affected employee; and
• Copies of applicable policies or handbooks (or instructions on how employees can access them through the date of termination).

In addition to the requirements listed above, when notifying the Nebraska Department of Labor, employers must also include the name and address of all affected employees. The Department of Labor must keep these records confidential.

How must the notice be delivered?

Employers have discretion in how written notice is delivered to affected employees individually. However, the notice must also be posted conspicuously at the affected worksite in any language spoken by at least five percent of the affected workforce.

Are there any exceptions to the 90 days’ advance written notice requirement?

Yes. The Nebraska WARN Act includes limited, narrowly construed exceptions, including:

• Unforeseeable business circumstances, such as a sudden, unexpected event leading to the layoff or closure;
• The faltering company exception, where the employer is actively seeking business or capital that could avoid the closure and reasonably believes notice would jeopardize those efforts; and
• Natural disasters, where the layoff or closure is the direct result of a disaster such as a flood or storm.

Even if an exception applies, however, employers must still provide as much notice as practicable and explain the reason for any shortened notice.

What are the penalties involved?

An employer who violates the notice obligations under the Nebraska WARN Act is subject to a civil penalty of up to $100 for each day of the violation. This civil penalty appears to be the exclusive remedy under the Nebraska WARN Act, as opposed to private damages suits.

Employers may reduce the 90 days’ advance written notice period, however, by providing affected employees with pay in lieu of notice, so long as employees receive compensation equal to what they would have earned during the shortened notice period.

To note, the federal WARN Act may also apply to covered layoffs and closures, either independently or alongside Nebraska’s new WARN requirements. Like LB 921, the federal WARN Act generally applies to employers with 100 or more employees and requires advance notice of certain layoffs and closures. However, the federal law differs in several areas. For example, the federal WARN Act is triggered for mass layoffs when, within a 30-day period, an employer lays off either (1) at least 50 employees representing 33 percent or more of the workforce at a single site of employment, or (2) 500 or more employees, regardless of percentage. Because Nebraska’s WARN Act uses a uniform 100‑employee threshold, it may require advance notice in situations even where the federal WARN Act is not triggered.

Sapphire M. Andersen
Paul Pechous, Summer Associate