[co-author: Leah Shepherd]

On April 14, 2026, Nebraska Governor Jim Pillen signed into a new state-level Worker Adjustment and Retraining Notification (WARN) Act, which requires employers with one hundred or more employees to provide a ninety-day advance notice of mass layoffs and covered business closings.

Quick Hits

• A new law in Nebraska (Legislative Bill 921) requires employers with one hundred or more workers to provide notice at least ninety days before a mass layoff or business closing.
• The law stipulates certain information that must be included in the layoff notices and how the notices may be delivered.
• The law will take effect on July 18, 2026.

Nebraska’s mini-WARN Act, enacted under Legislative Bill (LB) 921, defines “mass layoff” as a “reduction in employment force that is not the result of a business closing and results in an employment loss at a single site of employment during any thirty-day period of one hundred or more employees,” not including part-time employees.

A business closing means “the 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 one hundred or more employees, other than part-time employees.”

The law defines “employment loss” as an “employment termination, other than a discharge for cause, voluntary separation, or retirement; a layoff exceeding six months; or a reduction in hours of more than 50 percent of work of individual employees during...

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