Nebraska Enacts State WARN Act

The Details

Nebraska has enacted legislation (Legislative Bill 921), or the Nebraska Worker Adjustment and Retraining Notification Act (Nebraska WARN Act), which requires advance notice to employees and the Nebraska Department of Labor before certain large-scale employment actions take place. Legislative Bill 921 takes effect on July 18, 2026.

Employer Notice Requirements

The Nebraska WARN Act requires an individual who employs 100 or more employees (excluding part-time employees) to provide written notice to the Nebraska Department of Labor (the Department) and employees it expects to be impacted by one of the following planned actions: 

• A business closing - a permanent or temporary shutdown of a single site of employment of one or more facilities or operating units that will result in an employment loss for 100 or more employees, other than part-time employees.
  
  
• A mass layoff - a reduction in an employment force that is not due to a business closing and results in an employment loss at a single site of employment during a 30-day period of 100 or more employees (other than part-time employees). 

Note: An employer must wait nine days after serving the notice before carrying out the planned action.

See the text of the law for further collective bargaining agreement details.

Timing and Circumstances

A covered employer must provide 90 days’ written notice to affected employees (or their bargaining representative) and the Department before implementing a mass layoff or business closing.

See the text of the law for details on:

·      Additional timing and circumstances that trigger notice requirements;

·      When multiple closings or layoffs trigger notice requirements; and

·      Notice requirements for when:

o   Employee terminations happen on different dates; or

o   When the date or schedule of dates of a planned business closing or mass layoff are extended beyond dates provided in the original notice.

Additionally, a seller must provide notice of a closing or mass layoff that will take place up to and on the effective date of the sale, when they sell all or a part of their business. The buyer must provide notice of a closing or mass layoff that will take place afterward.

Notice Contents

Nebraska also expands what an employer must include in a WARN notice to employees (or their representatives) and the Department. In addition to the federal requirements, a notice that meets Nebraska WARN standards must include:

• The names and job titles of affected employees;
• The addresses of affected employees (which must be included in the notice to the Department); and
• Copies of employee handbooks and employmentrelated policies that apply to the affected employees, or a written statement that provides employees instructions on how they can access these materials until the expected date of the first employment loss. Employees must receive unrestricted access to those materials.
  
  

An employer must also post the employee WARN notice in a conspicuous location in the languages spoken by at least 5% of the workforce.

Delivery

Under the law, an employer must deliver the notice in a manner that is designed to ensure receipt at least 90 days before the planned action. An employer may provide notice directly to affected employees, including by placing it in pay envelopes.

Notice Shortening

The 90-day notice period can be shortened by the number of days an employer pays an employee severance or wages instead of giving notice for workdays during that period. The compensation must meet or exceed an amount equivalent to the regular pay the employee would earn for the workdays during the notice period.

Exceptions

See the text of the law for details on exceptions to the mandatory notice including:

• A faltering company (only applies to business closings)
• Unforeseeable business circumstances
• Certain natural disasters that occur when the 90day notice would be required

In each situation, when the employer eventually provides notice, they must also provide an explanation for reducing the notice period.

Penalties

An employer that is found to have violated the law may face penalties of up to $100 per day for certain violations of the law. 

Next Steps

Understand notice requirements under the law by July 18, 2026 and consult counsel as needed.