The rule change is due to the city of Winter Haven, Florida passing a face mask ordinance on Monday.
The Winter Haven resort declined to specify the number of layoffs or which departments were affected.
Legoland indicated it will continue to provide free face masks to guests, but will not require them to be worn like other Florida theme parks.
Unlike Disney World and Universal Orlando, Legoland Florida is not requiring guests to wear a face mask or covering when it reopens on June 1.
The two parks are taking different approaches to face masks: Universal will require guests to wear them, while Legoland will only recommend them.
"There is material uncertainty on our ability to continue as a going concern," Merlin Entertainments said in its annual report.
Disney World is suspending monthly payments for annual passes and giving guests options for partial refunds or extending passes for the length of the closure -- which has no end in sight.
One common question among theme park fans amid the coronavirus pandemic: When will Disney World reopen? Right now, there is only speculation.