Nebraska Enacts New Mini-WARN Act

Nebraska employers planning significant workforce reductions will soon face a new compliance requirement.

The Nebraska Worker Adjustment and Retraining Notification Act (Mini-WARN Act) takes effect on July 18, 2026, and requires certain employers to provide advance notice before qualifying business closings or mass layoffs.

Employers with operations in Nebraska should understand whether the new law applies to them and update their workforce reduction planning processes accordingly.

When the Law Applies

The law applies to employers with 100 or more employees, excluding part-time employees.

For purposes of the law, a part-time employee generally means an employee who works an average of 19 or fewer hours per week or has been employed for fewer than six of the 12 months preceding the date notice is required.

Covered employers generally provide 90 days' advance written notice before certain business closings or mass layoffs. A business closing occurs when a temporary or permanent shutdown of a single site of employment, or one or more facilities or operating units at the site, results in an employment loss for 100 or more employees, excluding part-time employees. A mass layoff occurs when a reduction in force that is not tied to a business closing results in an employment loss of 100 or more employees at a single site of employment during any 30-day period, excluding part-time employees.

For purposes of the law, an employment loss generally includes an involuntary termination (other than for misconduct), a layoff lasting more than six months, or a reduction in an employee's work hours of more than 50% for six consecutive months.

Employers should also be aware of the law's 90-day aggregation rule. Separate layoffs or workforce reductions that occur within 90 days may be combined when determining whether notice requirements apply. As a result, employers planning phased workforce reductions should evaluate the total impact of employment losses rather than reviewing each action independently.

Notice Requirements

Covered employers must generally provide written notice to affected employees and the Nebraska Department of Labor at least 90 days before a qualifying business closing or mass layoff.

The notice must include:

  • Employment site name and address
  • Employer contact information
  • Whether the action is temporary or permanent
  • Expected dates and schedule of employment losses
  • Names and job titles of affected employees
  • Copies of all employee handbooks, personnel policies, and employment-related policies, or instructions on where those materials can be accessed online

In addition, employers must post the notice in a visible workplace location and in any language spoken by at least 5% of the workforce.

The law does include limited exceptions that may allow employers to provide less than 90 days' notice in certain circumstances, including:

  • Unforeseeable business circumstances
  • Natural disasters
  • Business closings where the employer was actively seeking capital or business

Employers relying on one of these exceptions must still provide notice and explain why the full notice period could not be met.

Nebraska also allows employers to provide pay or severance instead of the full notice period, as long as employees receive at least the same amount they would have earned if they had worked through the required notice period.

What Employers Must Do

Review Workforce Reduction Procedures

Update any reduction-in-force or workforce planning procedures to account for Nebraska's new notice requirements.

Identify Who Will Manage WARN Notices

Determine who within your organization will be responsible for preparing, reviewing, and distributing required notices.

Review Employee Policies and Handbooks

Since notices must include access to applicable employment policies, employers should confirm that handbooks and workplace policies are up to date and readily accessible.

Evaluate Workforce Language Needs

Review employee demographics to determine whether any language groups meet Nebraska's 5% threshold for translated workplace postings.

The biggest takeaway for Nebraska employers is simple: start the WARN analysis earlier.

Organizations considering significant workforce reductions should build Nebraska's notice requirements into the planning process from the beginning rather than addressing them after decisions have already been made.

If you have questions about this blog, please contact your North Risk Partners advisor. Don't have an advisor? No problem. We'll help you find one.

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This blog was written in partnership with Wagner, Falconer, & Judd. Wagner, Falconer, & Judd (WFJ) is a firm with 70 employees based in the Midwest, serving clients across the country. With roots dating back to 1932, WFJ works with businesses of various sizes and industries. The firm specializes in human resources and employment law, commercial collections, civil litigation, and more. 

This provides general information and does not constitute legal advice.  

Posted in Regulatory Updates, Uncategorized