Nebraska Joins the Mini‑WARN Movement by Enacting New Workforce Reduction Law

Key Takeaways

• Business closings or mass layoffs affecting 100+ non-“part-time” employees at a single site of employment may trigger notice obligations.
• Employers must provide 90 days’ advance notice, rather than the 60-day notice requirements of federal WARN.
• Greater detail is required in Nebraska WARN notices, including the names and addresses of affected employees.
• Employers should review the new law to ensure compliance by its effective date on July 18, 2026.
• A civil fine of $100 per day for each day of a violation is the exclusive remedy.

On April 14, 2026, Nebraska’s Governor approved Legislative Bill 921, enacting the Nebraska Worker Adjustment and Retraining Notification Act (“Nebraska WARN”). While the new law borrows concepts from federal WARN, Nebraska WARN expands on the federal statute in notable ways such as requiring a longer notice period, imposing different trigger thresholds, and requiring greater detail in WARN notices.

Covered Nebraska employers with 100 or more non-“part-time” employees must now provide 90 days’ written notice to affected employees (or their bargaining representative) and the Nebraska Department of Labor before implementing a “mass layoff” or “business closing.” This is 30 days longer than the 60-day notice period mandated by federal WARN for a covered event. However, under Nebraska WARN, if a collective bargaining agreement specifies a different notice period then that contractual period will control.

Different Trigger Thresholds Under Nebraska WARN

Nebraska WARN generally tracks the federal WARN concepts of business closings and mass layoffs, but applies them at different thresholds. A covered “business closing” or “mass layoff” may be triggered by an employment loss affecting 100 or more non-“part-time” employees at a single site of employment during a 30‑day period, or in certain instances over a 90-day period.

Like federal WARN, Nebraska WARN may be triggered by the closure of “one or more facilities or operating units” at a single site of employment (in other words, partial closures impacting the threshold number of employees) involving sufficient employment losses.

With regard to “mass layoffs” that are not “business closings,” while Nebraska WARN’s 100-employee threshold is higher than federal WARN’s 50-employee threshold, Nebraska WARN does not include the federal WARN requirement that those losses also constitute at least 33% of the non-“part-time” workforce at a single site of employment.

As with federal WARN, only employment losses for non-“part-time” employees are counted to determine whether there is a covered Nebraska WARN event. Nebraska WARN’s definition of a “part-time” employee is similar to federal WARN’s, other than if a collective bargaining agreement contains a different definition, the labor agreement’s definition governs:

"Part-time employee" means an employee "who is employed for an average of fewer than twenty hours per week or an employee, including a full-time employee, who has been employed for fewer than six of the twelve months preceding the date on which notice is required. However, if an applicable collective bargaining agreement defines a part-time employee, such definition shall supersede the definition in this subdivision[.]"

Similar to federal WARN, although non-“part-time” employees are not counted in assessing whether Nebraska WARN is triggered, if it is triggered, part-time employees also are entitled to advance notice under the statute.

The definition of “employment loss” under Nebraska WARN is similar to federal WARN in that it excludes employment losses such as voluntary separations and discharges for cause, as well as exceptions for certain relocations where comparable employment is offered within a reasonable commuting distance.

Similarly, like federal WARN, Nebraska WARN recognizes three limited exceptions to the advance notice requirement: (1) a faltering company (applicable only to business closings); (2) unforeseeable business circumstances; and (3) natural disasters, such as floods, earthquakes, droughts, storms, tornadoes, or other similar effects of nature, occurring at the time the 90‑day notice would otherwise be required. In each instance, when notice is ultimately given, the employer must provide an explanation for reducing the notice period.

Nebraska WARN’s Distinct 90‑Day Aggregation Period

Like federal WARN, the Nebraska statute also contains a 90-day aggregation period—but it appears to be structured differently. Section 4(2)(b) of Nebraska WARN provides:

An employer shall give notice if the number of employment losses of two or more actions in any ninety-day period triggers the notice requirements in section 3 of this act for a business closing or a mass layoff. An employer is not required to give notice if the number of employment losses from one action in a thirty-day period does not meet the requirements of section 3 of this act. All employment losses in any ninety-day period shall be aggregated to trigger the notice requirement unless the employer demonstrates to the department that the employment losses during the ninety-day period are the result of separate and distinct actions and causes.

In other words, under Nebraska WARN, it appears that an employer is only required to aggregate actions over a 90-day period if one of those actions by itself triggers Nebraska WARN (i.e., impacts 100 or more employees in a 30-day period).

In contrast, under federal WARN, only those actions below the minimum WARN thresholds (i.e., 50 employees constituting 33% of the workforce for mass layoffs, and 50 employees for closures) are aggregated over a 90-day period:

For purposes of this section, in determining whether a plant closing or mass layoff has occurred or will occur, employment losses for 2 or more groups at a single site of employment, each of which is less than the minimum number of employees specified in section 2101(a)(2) or (3) of this title but which in the aggregate exceed that minimum number, and which occur within any 90-day period shall be considered to be a plant closing or mass layoff unless the employer demonstrates that the employment losses are the result of separate and distinct actions and causes and are not an attempt by the employer to evade the requirements of this chapter.

Expanded Nebraska WARN Notice Content Requirements

Nebraska also expands what employers must include in their WARN notices to employees (or their representatives) and the Nebraska Department of Labor. In addition to the federal requirements, Nebraska WARN notices must include:

• The names and job titles of affected employees;
• The addresses of affected employees must be included in the notice to the Nebraska Department of Labor (which must maintain confidentiality of the names and addresses);
• Copies of employee handbooks and employment‑related policies applicable to affected employees, or a written statement providing employees with instructions for unrestricted access to those materials up until the expected date of the first employment loss.

Employers must also post the employee WARN notice in a conspicuous location in the languages spoken by at least five percent of the workforce.

Enforcement and Penalties under Nebraska WARN

Nebraska WARN does not create a private right of action. Enforcement authority rests exclusively with the Nebraska Department of Labor, and the statute provides for a civil penalty of up to $100 per day for violations of section 3 (which, interestingly, does not encompass the 90-day aggregation period set forth in section 4(2)(b) of the act). Nebraska WARN states that this penalty is the exclusive remedy, and courts are expressly prohibited from enjoining a business closing or mass layoff. The statute does permit employers to offset the notice period through severance or wages paid in lieu of notice, so long as the payments are equivalent to the employee’s regular pay during the notice period.

What Employers Should Do Now

Nebraska WARN was approved by the Governor on April 14, 2026, and becomes effective on July 18, 2026. The Nebraska Department of Labor has authority to adopt and promulgate rules and regulations to carry out Nebraska WARN, which would inform interpretation of the new law.

Nebraska’s WARN-type law adds to the increasingly complex web of state legislation restricting workforce reductions. Advance planning is critical to avoiding unexpected penalties and operational disruption. Some steps that employers can proactively take include:

• Confirm employee headcounts attributable to their Nebraska worksites;
• Evaluate planned or rolling layoffs under the 30-day and 90‑day aggregation periods;
• Adjust employment separation planning to account for 90-day notice obligations; and
• Ensure notice templates and posting procedures meet Nebraska’s expanded notice content requirements.

To ensure compliance and reduce risk, we recommend reaching out to a Seyfarth attorney for guidance tailored to your organization.