Perspectives
Nebraska’s New Mini-WARN Act: What Employers Need to Knwo Before Planning a Layoff
Workforce reductions are never easy. They also come with significant legal obligations that continue to evolve.
Beginning July 18, 2026, Nebraska employers planning certain layoffs or business closures will need to comply with the state’s new Nebraska Worker Adjustment and Retraining Notification (Mini-WARN) Act. The law creates new notice requirements that emploeyrs should build into any reduction-in-force planning.
Here’s what employers should know.
Who Does the Law Apply To?
Nebraska’s Mini-WARN Act applies to employers with 100 or more employees, excluding certain part-time employees.
For purposes of the law, a part-time employee generally means someone who:
- Works an average of 19 hours or fewer per week, or
- Has been employed for fewer than six of the previous 12 months
When Is Notice Required?
Covered employers must provide 90 days’ advance written notice before certain:
- Business closings
- Mass layoffs
A business closing generally occurs when there is a permanent or temporary shutdown of a single employment site-or one or more facilities or operating units within that site-that results in an employment loss for 100 or more employees (excluding part-time employees).
A mass layoff generally occurs when a reduction in force, not resulting from a business closing, causes an employment loss at a single employment site during any 30-day period for 100 or more employees (excluding part-time employees).
The law also includes a 90-day aggregation rule.
That means employees planning layoffs in stages should not assume each round can be evaluated separately. If employment losses over a 90-day period meet the legal definition of a business closing or mass layoff, notice requirements may still apply.
What Must Be Included in the Notice?
Employers must provide written notice to both affected employees and the Nebraska Department of Labor.
The notice must include:
- Employment site name and address
- Company contact information
- Whether the action is permanent or temporary
- Expected dates and schedule of employment losses
- Job titles and names of affected employees
- Copies of applicable employee handbooks, personnel policies, and employment-related policies-or instructions on where those documents can be accessed online
In addition, employers must post the notice in conspicuous location in any language spoken by at least 5% of the workforce.
Are There Any Exceptions?
Yes-but they are limited.
Nebraska’s Mini-WARN Act recognizes exceptions for circumstances such as:
- Unforseeable business circumstances
- Natural disasters
- Certain business closings where the employer was actively seeking capital or business
If an employer relies on one of these exceptions, it must still explain why the full 90-day notice period could not be provided.
The law also allows employers to reduce the notice period by providing severance payments or wages in lieu of notice, provided those payments equal at least the compensation employees would have earned during the shortened period.
What Employers Should Do NOW
Even employers who rarely conduct workforce reductions should review their internal procedures before the need arises.
Consider:
- Updating reduction-in-force planning procedures
- Identifying who will prepare required notices
- Reviewing access to employee handbooks and policies
- Determining whether the language translation requirements apply
- Consulting legal counsel early in the planning process
The biggest takeaway is simple: Don’t wait until layoffs are imminent to begin your legal analysis.
Early planning gives employers more flexibility, reducing compliance risk, and helps ensure difficult workforce decisions are handled appropriately.
WFJ’s Employment Law team and Compliance Center help employers navigate workforce changes before legal issues become business problems.
