Nebraska Enacts New WARN Notice Requirements for Mass Layoffs and Business Closings 

Nebraska employers should be aware of a new state law that expands employee notification requirements in connection with large workforce reductions and business closures. 

Effective July 18, 2026, Legislative Bill 921 requires employers with 100 or more employees to provide advance notice before conducting a covered mass layoff or business closing. Under the new law, affected employees must receive notice at least 90 days prior to the planned employment action. 

• Mass Layoff: A reduction in force (not resulting from a business closing) causing employment loss at a single site during any 30-day period for 100 or more employees (excluding part-time staff) 

  
  

• Business Closing: The permanent or temporary shutdown of a single site of employment that results in an employment loss for 100 or more employees (excluding part-time staff) during any 30-day period.  

  
  

• Aggregation Rule: Layoffs that occur over a 90-day period are aggregated and counted together to determine if the 100-employee threshold has been met, unless the employer can show they resulted from separate and distinct actions. 

Employers operating in Nebraska may now be subject to both federal WARN (60 days) and Nebraska LB 921 (90 days). In practice, the longer state notice period will typically drive the compliance timeline, meaning employers should plan reductions in force with at least a 90-day horizon when both laws apply. 

This requirement is similar in purpose to the federal Worker Adjustment and Retraining Notification (WARN) Act; however, the Nebraska law may apply in different circumstances and establishes a separate state-level notice obligation that must be evaluated in addition to federal WARN requirements.  

Comparison: Nebraska LB 921 vs. Federal WARN Act 

Nebraska WARN’s Notice Content Requirements 

Nebraska WARN requires that notice to affected employees or their representatives and to the Nebraska Department of Labor contain the following information: 

• The name and address of the employment site where the business closing or mass layoff will occur, and the name and telephone number of a company official to contact for further information; 

  
  

• A statement as to whether the planned action is expected to be permanent or temporary and, if the entire business is to be closed, a statement to that effect; 

  
  

• The expected date of the first employment loss and the anticipated schedule for employment losses; 

  
  

• The job titles of positions to be affected and the names of the employees currently holding those jobs. Notices to the Department of Labor must also include the addresses of the affected employees (which the Department must keep confidential); 

Advance planning is critical when workforce reductions are being considered. Employers should review employee counts, assess whether notice requirements are triggered, and coordinate communications with legal counsel and HR professionals to ensure compliance. Failure to provide required notice may expose employers to potential penalties and other liabilities. 

Because workforce reduction decisions often involve multiple compliance considerations—including final pay requirements, benefits continuation, unemployment claims, and employee communications—employers should take a comprehensive approach when planning any large-scale employment action. 

C2 Essentials assists employers with workforce planning, reduction-in-force strategies, termination compliance, final pay obligations, COBRA administration, and state and federal employment law requirements. Clients with employees in Nebraska who are considering layoffs, facility closures, or organizational restructuring should contact their HR Business Partner as early as possible to discuss compliance obligations and develop an appropriate action plan.