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WARN Act Requirements for Employers by State

WARN Act rules for employers: the 100-employee threshold, 60-day notice, plant closing and mass layoff triggers, penalties, and mini-WARN laws by state.

Nick Anisimov

Nick Anisimov

FirstHR Founder

Compliance
16 min

WARN Act Requirements for Employers by State

The federal 60-day layoff notice rule, who it actually covers, what triggers it, what the penalties are, and a state-by-state table of which states add their own mini-WARN law and which rely on federal law alone.

The WARN Act requires covered employers to give 60 calendar days of written notice before a plant closing or a mass layoff. The threshold is 100 employees, which is the fact most searches for this topic are actually looking for, because it determines whether the law applies to them at all. Most small businesses are below it and owe no WARN notice.

The complication is that WARN is a floor, not a ceiling. States can and do go further, lowering the employee threshold, extending the notice period, and in one case requiring severance by statute. So the real question for any employer planning a reduction in force is not just whether federal WARN applies, but which state laws apply to the people affected. This page answers both, with a state-by-state table.

TL;DR
Federal WARN requires 60 days of written notice before a plant closing or mass layoff, and covers employers with 100 or more employees. About sixteen states add a mandatory mini-WARN law with lower thresholds or longer notice; the rest rely on federal law alone. If you are under every applicable threshold, WARN does not apply to you, but state final pay deadlines and offboarding obligations still do. This is general information, not legal advice.

What the WARN Act Requires

Covered employers must give at least 60 calendar days of advance written notice before a plant closing or a mass layoff. Notice goes to three audiences: the affected employees or their union representative, the state dislocated worker unit, and the chief elected official of the local government where the affected site sits.

What WARN does not do matters as much. It does not prohibit layoffs, does not require severance, does not require any particular selection process, and does not override at-will employment. It is a notice statute. An employer that gives proper notice and then proceeds has complied, however unwelcome the outcome for the people affected.

Note also who enforces it. The Department of Labor publishes compliance materials but has no enforcement authority here. WARN claims are brought by employees, their representatives, or local governments in federal district court (U.S. Department of Labor).

Which Employers Are Covered

Federal WARN covers private for-profit and nonprofit employers with 100 or more employees, excluding part-time employees, or alternatively 100 or more employees who in the aggregate work at least 4,000 hours a week, excluding overtime. Federal, state, and local government entities are not covered.

The counting rules are where most employers get their answer, and they are more forgiving than they look.

Counted toward the threshold
Full-time employees
Anyone averaging 20+ hours a week
Employed 6 or more of the last 12 months
Not counted, but still get notice
Under 20 hours a week on average
Employed fewer than 6 of last 12 months
Both groups receive the notice itself
Not covered at all
Federal, state, and local government
Temporary facilities, from the outset
Strikes and lockouts, in defined cases
The alternative test
100+ employees, however they are split
Or 100+ working 4,000+ hours a week
Overtime hours excluded from the count

The definition of part-time is the piece to read twice. For WARN purposes, part-time means someone averaging fewer than 20 hours a week or someone employed for fewer than 6 of the preceding 12 months, so a recent full-time hire is a part-time employee under this test. Those people do not count toward the 100-employee threshold, but they are entitled to receive the notice if a covered event occurs.

Closing vs Mass Layoff

Being a covered employer is not enough on its own. A specific event has to happen, and there are three that qualify.

TriggerWhat it isThreshold
Plant closingPermanent or temporary shutdown of a single site, or of one or more facilities or operating units within a site50 or more employment losses in any 30-day period
Mass layoff, largeReduction in force that is not a closing500 or more employment losses at a single site in any 30-day period
Mass layoff, percentageReduction in force that is not a closing50 to 499 employment losses that are at least 33 percent of active full-time employees at that site
Aggregation ruleTwo or more smaller actions within a 90-day periodAdded together unless the employer shows separate and distinct causes

The aggregation rule in the last row is the one that catches people. An employer who separates 30 people in March and 30 more in May, hoping to stay under the trigger, will have both actions counted together unless it can show the two decisions had genuinely separate and distinct causes. Structuring a reduction to defeat the threshold is exactly the fact pattern the rule exists to address.

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Who Gets the Notice

Three recipients, each with different required content. Affected employees receive it individually unless they are represented, in which case the union representative receives it. The state dislocated worker unit and the chief elected official of the local government receive their own versions.

The employee notice must state whether the action is permanent or temporary, whether the whole site is closing, the expected date of the first separation and the individual employee's separation date, whether bumping rights exist, and the name and phone number of a company contact who can provide further information. The notice to the state and local officials adds the number of affected employees by job title and, where applicable, the union name and contact.

Delivery method matters more than employers expect. Any reasonable method designed to ensure receipt at least 60 days in advance is acceptable, but a notice posted on a bulletin board or inserted into a pay envelope without more is generally not sufficient. Use a method that produces a record.

Mini-WARN Laws by State

About twenty states have some form of WARN-style statute, but only about sixteen impose a mandatory advance-notice duty beyond federal law. That gap is why published counts range from thirteen to twenty depending on the source: a few states have statutes that merely encourage voluntary notice or require reporting after the fact.

How to Use This Table
These rows reflect the position as of this review. State layoff-notice law has moved unusually fast recently, with new statutes taking effect in Ohio in 2025, Washington in 2025 with amendments in 2026, and Nebraska in 2026. Confirm the current rule with the linked state agency before acting on any planned reduction, and treat this as a starting point rather than a legal opinion. This is general information, not legal advice.

These states impose their own mandatory notice obligations on top of federal WARN.

StateEmployer thresholdLayoff triggerNotice periodState agency
California75 or more50 or more at a site in 30 days; also covers relocations60 daysEmployment Development Department
New York50 or more25 or more where they are 33 percent of the site, or 250 or more90 daysNYS Department of Labor
New Jersey100 or more statewide50 or more statewide in 30 days90 days, plus mandatory severanceNJ Dept. of Labor and Workforce Development
Illinois75 or more25 or more where they are 33 percent of the site, or 250 or more60 daysDept. of Commerce and Economic Opportunity
Maryland50 or more15 or more60 daysDept. of Labor, Division of Workforce Development
Washington50 or more in the state50 or more in 30 days; not limited to one site60 daysEmployment Security Department
Ohio100 or moreFederal definitions60 daysDept. of Job and Family Services
Nebraska100 or more100 or more; no 33 percent rule60 daysDept. of Labor
Iowa25 or more25 or more at a site30 daysIowa Workforce Development
Delaware100 or moreFederal-style triggers60 daysDept. of Labor
Hawaii50 or more50 or more60 days, plus severance in defined casesDept. of Labor and Industrial Relations
Maine100 or moreRelocation or closing60 days, plus severance in defined casesDept. of Labor
New Hampshire100 or moreFederal-style triggers60 daysEmployment Security
Tennessee50 to 9950 or more in 3 months60 daysDept. of Labor and Workforce Development
Vermont50 or more50 or more45 to 60 daysDept. of Labor
Wisconsin50 or more25 or more where they are 25 percent, or 500 or more60 daysDept. of Workforce Development

Every other state relies on federal WARN alone. If you searched for the WARN Act in one of these states, that sentence is the answer: there is no additional state notice statute, the federal 100-employee threshold applies, and 60 days is the required notice period.

StateState layoff notice law
Texas, Florida, Pennsylvania, Virginia, GeorgiaNo state law. Federal WARN applies.
North Carolina, South Carolina, Indiana, Kentucky, AlabamaNo state law. Federal WARN applies.
Kansas, Missouri, Oklahoma, Arkansas, LouisianaNo state law. Federal WARN applies.
Arizona, Nevada, Utah, New Mexico, IdahoNo state law. Federal WARN applies.
Colorado, Montana, Wyoming, North Dakota, South DakotaNo state law. Federal WARN applies; some require filing with the state workforce agency.
Oregon, AlaskaNo separate state statute. Federal WARN applies, with state filing requirements.
MichiganStatute encourages voluntary notice only. No penalty, no private right of action. Federal WARN applies.
MinnesotaVoluntary notice plus a reporting duty. No mandatory advance notice. Federal WARN applies.
Connecticut, Rhode Island, MassachusettsSee note below; Massachusetts requires filing at 50 employees.
West Virginia, Mississippi, Nebraska excepted, othersNo state law unless listed in the table above.

Two states need a word beyond the table. Massachusetts does not have a full mini-WARN statute in the California mould, which is why some sources say it has no state law, but the state does operate a WARN filing process at a 50-employee threshold through its rapid response program, so the practical answer is that a filing is expected. Our Massachusetts WARN guide reconciles the contradiction in full (Mass.gov).

Michigan has a statute, but it only encourages voluntary notice and carries no penalty or private right of action, so mandatory notice in Michigan comes from federal law alone.

California has its own detailed rules on relocations and on which sites count, covered in our California WARN Act guide. Its threshold of 75 catches a large number of mid-sized employers who assume the federal 100 protects them.

New Jersey is the national outlier: it is the only state where severance is required by statute rather than by agreement, at one week of pay per year of service, and an employer who misses the 90-day notice owes four additional weeks on top. That turns a notice failure into a direct and calculable payroll cost. The New Jersey WARN guide works through the severance calculation by length of service.

New York is the broadest of the group in scope rather than in cost. It covers employers at 50, requires 90 days, sets the mass layoff trigger at 25 people, and adds two triggers federal law does not have at all: a relocation of operations and a sustained reduction in work hours, either of which can create an obligation without anyone being terminated. Our New York WARN guide covers the four triggers and the automation disclosure the state added to its filing form.

Washington is the newest, effective in mid-2025 and amended again in 2026. Its distinguishing feature is that a mass layoff is not limited to a single site, so separations across several locations in the state are added together, which defeats the usual approach of distributing a reduction to stay under the threshold. The Washington WARN guide covers the multi-site count and the restriction on including employees who are on state paid family and medical leave.

Two more rows are worth pulling out of the table. Iowa covers employers at just 25 employees with a 30-day notice period, the lowest coverage threshold in the country. And Maryland requires notice at 15 separations, well below the federal 50.

Exceptions to the Notice

Three exceptions can shorten the 60-day period. None of them eliminates the notice, and the employer carries the burden of proving the exception applies.

ExceptionWhen it appliesLimitation
Faltering companyEmployer was actively seeking capital or business that would have avoided or postponed the shutdown, and reasonably believed notice would have precluded getting itPlant closings only; does not apply to mass layoffs
Unforeseeable business circumstancesA sudden, dramatic, and unexpected condition outside the employer's controlRead narrowly; a foreseeable downturn does not qualify
Natural disasterFlood, earthquake, storm, drought, or similar eventThe loss must be a direct result of the disaster
A Shortened Notice Is Still a Notice
None of the three exceptions removes the obligation to give notice. Where one applies, the employer must give as much notice as is practicable and must include in the notice a brief statement of the basis for reducing the period. Sending nothing and arguing the exception later is the failure pattern: courts read all three exceptions narrowly, and the employer bears the burden of proof. Document the basis at the time you rely on it, not afterwards. This is general information, not legal advice.

Penalties for No Notice

An employer that fails to give required notice owes each affected employee back pay and the value of lost benefits for each day of violation, capped at 60 days. On top of that sits a civil penalty payable to local government, and the possibility of attorney fees.

What a WARN Violation Costs
Back pay and benefits for each day of violation, up to a maximum of 60 days, per affected employee. A civil penalty of up to $500 per day of violation payable to the affected unit of local government, which is avoided entirely if the employer pays each affected employee in full within three weeks of the closing or layoff. A court may also award reasonable attorney fees to the prevailing party (U.S. Department of Labor).

Two practical points. Liability can be reduced by wages already paid for the period and by voluntary, unconditional payments the employer was not otherwise legally obligated to make, which is one reason severance is often paid in a WARN-adjacent situation. And because enforcement runs through federal court rather than an agency, the realistic exposure includes litigation cost regardless of the merits.

State penalties stack on top. Washington, for example, adds a civil penalty of up to $500 a day for failing to notify the state agency alongside a private right of action (Washington Employment Security Department).

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Under the Threshold

If you are below every applicable threshold, WARN imposes no notice obligation on you. That is the honest answer, and it applies to most small businesses. It is not the same as having no obligations, and the ones that remain carry more immediate financial risk than WARN does.

Check the state final pay deadline first
This is the one that carries real money. Some states require the final paycheck on the day of termination, and penalties can accrue daily after that.
Put the separation in writing
A short termination letter stating the last day, final pay date, benefit continuation, and property return prevents most of the disputes that follow.
Close access the same day
Email, systems, building, vehicle, and customer data. Run it as a checklist rather than from memory, and note the time each item was done.
Keep the record
Selection criteria, the letter, the acknowledgment, and the final pay record. A documented process is what defends a decision months later.

The final paycheck deadline is the one that most often produces an unexpected bill, because several states require payment on the separation date and impose daily penalties after that. Our guide to the final paycheck for a terminated employee covers the state-by-state deadlines.

Access removal is the second thing that goes wrong, and it goes wrong quietly. Email, systems, building, vehicle, and customer data all need closing on the separation date, which is easy to run from an IT offboarding checklist and almost impossible to run from memory on a day when everyone is preoccupied with the conversations.

The rest is process. A written termination letter and a documented offboarding sequence, with access removal handled from a checklist rather than from memory.

One thing worth doing even when no law requires it: give notice anyway where you reasonably can. A small employer separating six people has no WARN duty, but a fortnight of warning costs nothing legally and changes how the remaining team reads the decision. The people who stay are watching how the people who leave are treated, and that is the part of a reduction that shows up in retention six months later.

Running the paperwork as an assigned workflow rather than an email thread is exactly what FirstHR does: separation documents go out for e-signature with a dated record, offboarding tasks are assigned and tracked to completion, and the record stays attached to the employee profile alongside the rest of their history. FirstHR is an onboarding and HR platform, not a law firm and not a payroll provider, so it does not determine WARN coverage, calculate severance, or issue final pay. Applicant tracking is coming soon to FirstHR.

Layoff Compliance Timeline

Working backwards from the separation date is the only way this stays on schedule. In states requiring 90 days, shift every step 30 days earlier.

1
Day minus 75 and earlier: determine coverage
Count employees under the federal test and under the law of every state where affected people work. Confirm which trigger applies and whether the 90-day aggregation rule pulls in earlier separations.
2
Day minus 60: deliver the notices
Send the employee notice, the state dislocated worker unit notice, and the local chief elected official notice, by a method that produces a delivery record. In 90-day states this happens at day minus 90.
3
Day minus 30: prepare separation documents
Draft termination letters, benefit continuation information, severance agreements where offered, and reference-handling rules. Confirm the state final pay deadline for each affected employee.
4
Day minus 14: brief managers and confirm logistics
Rehearse the conversations, schedule them, and prepare the access removal list. Issue additional notice now if the date has moved or the scope has grown.
5
Day 0: separate and document
Hold the meetings, deliver the written notice, issue final pay per the state deadline, remove access, collect property, and record what was done and when.
6
After: retain the file
Keep the notices, delivery records, selection criteria, and the basis for any shortened notice period. This is the record that answers a claim filed months later.
Key Takeaways
Federal WARN requires 60 calendar days of written notice before a plant closing or mass layoff, and covers employers with 100 or more employees.
Part-time means under 20 hours a week or employed fewer than 6 of the last 12 months; those employees do not count toward the threshold but do receive notice.
Three triggers: a closing with 50 or more losses, a layoff of 500 or more, or 50 to 499 where that is at least 33 percent of the site.
About sixteen states add a mandatory mini-WARN law; the rest, including Texas and Florida, rely on federal law alone.
New Jersey requires 90 days and statutory severance; New York requires 90 days; Washington and New York cover employers at 50 employees.
The three exceptions shorten the notice period but never eliminate the notice, and the employer bears the burden of proving one applies.
Below every threshold, WARN does not apply, but state final pay deadlines and offboarding obligations still do. This is general information, not legal advice.

Frequently Asked Questions

What is the WARN Act?

The Worker Adjustment and Retraining Notification Act is a federal law requiring covered employers to give 60 calendar days of advance written notice before a plant closing or a mass layoff. It applies to private for-profit and nonprofit employers with 100 or more employees, and government entities are not covered. Notice goes to affected employees or their union representative, to the state dislocated worker unit, and to the chief elected official of the local government where the site is located. The purpose is to give workers time to look for other work or enter retraining before the job ends. The law does not prohibit layoffs or require severance; it only requires notice. Enforcement runs through federal district court rather than through the Department of Labor. This is general information, not legal advice.

Does Texas have a WARN Act?

No. Texas has no state mini-WARN law, so only the federal WARN Act applies. That means the federal thresholds govern in full: 100 or more employees, 60 days of written notice, and the federal definitions of plant closing and mass layoff. A Texas employer with fewer than 100 employees generally has no advance-notice obligation under WARN at all, though other obligations such as the state final paycheck deadline still apply. The same answer holds for Florida, Pennsylvania, Virginia, Georgia, North Carolina, Indiana, Alabama, and Kansas among others. If you operate in more than one state, check each one separately, because employees working in a state with its own law can pull you into that law even if your headquarters is elsewhere.

How many employees do you need for the WARN Act to apply?

One hundred. Federal WARN covers employers with 100 or more employees, excluding part-time employees, or alternatively 100 or more employees who in the aggregate work at least 4,000 hours per week, not counting overtime. For counting purposes, part-time means someone who averages fewer than 20 hours a week or who has been employed for fewer than 6 of the preceding 12 months. Those employees do not count toward the 100-employee threshold, but they are entitled to receive notice if a covered event happens. Several states set the bar lower: New York and Washington cover employers at 50, California and Illinois at 75, and Iowa at 25. A business below every applicable threshold has no WARN notice obligation, but still has state final pay, benefits continuation, and recordkeeping obligations. This is general information, not legal advice.

What triggers a WARN notice?

Three scenarios. A plant closing is the permanent or temporary shutdown of a single site of employment, or of one or more facilities or operating units within a single site, resulting in employment loss for 50 or more employees during any 30-day period. A mass layoff that is not a closing triggers notice when it causes employment loss for 500 or more employees at a single site, or for 50 to 499 employees where that group makes up at least 33 percent of the active workforce at that site. There is also an aggregation rule: separate smaller actions within a 90-day period are added together unless the employer can show they resulted from separate and distinct causes. That aggregation rule is what catches employers who try to stay under the threshold by splitting a reduction into stages.

What are the penalties for violating the WARN Act?

An employer that fails to give required notice is liable to each affected employee for back pay and the value of benefits for each day of violation, up to a maximum of 60 days. The liability can be reduced by wages paid during the period, by voluntary and unconditional payments not required by any legal obligation, and by certain payments to third parties on the employee's behalf. Separately, the employer can face a civil penalty of up to $500 for each day of violation payable to the affected unit of local government, which is avoided if the employer pays each affected employee in full within three weeks of the closing or layoff. A court may also award reasonable attorney fees to the prevailing party. The Department of Labor does not enforce WARN; claims are brought in federal district court.

Which states have their own mini-WARN law?

Roughly twenty states have some form of WARN-style statute, but only about sixteen impose a mandatory advance-notice obligation beyond federal law. The mandatory group includes California, New York, New Jersey, Illinois, Maryland, Delaware, Hawaii, Iowa, Maine, New Hampshire, Tennessee, Vermont, Wisconsin, Ohio, Washington, and Nebraska. New Jersey is the strictest, requiring 90 days of notice and mandatory severance of one week of pay per year of service. New York also requires 90 days. Washington and New York cover employers at 50 employees, California and Illinois at 75, and Iowa at 25. A few states, including Michigan and Minnesota, have statutes that encourage voluntary notice or require reporting without imposing a mandatory advance-notice duty, which is why published counts of mini-WARN states range from thirteen to twenty.

Can you shorten the 60-day notice period?

In limited circumstances the notice period can be shortened, but the notice itself is never eliminated. Three exceptions exist: the faltering company exception, which applies only to plant closings and only where the employer was actively seeking capital or business that would have avoided or postponed the shutdown and reasonably believed that giving notice would have precluded obtaining it; unforeseeable business circumstances, meaning a sudden dramatic condition outside the employer's control; and natural disaster. In each case the employer must give as much notice as is practicable and must state in the notice the basis for reducing the period. The employer bears the burden of proving the exception applies, and courts read all three narrowly. Assuming an exception applies without documenting it at the time is a common and expensive mistake.

Does the WARN Act apply to remote employees?

It can, and this is one of the least settled areas of the law. WARN counts employment losses at a single site of employment, and remote employees are generally assigned to the site from which their work is assigned, to which they report, or which serves as their home base, rather than to their home address. That means a fully remote workforce may aggregate to a headquarters or regional office for threshold purposes even though nobody physically works there. Several states have addressed remote work in their own guidance, and some state laws count employees statewide rather than by site, which changes the answer again. If a reduction involves remote workers across several states, the analysis needs to be done for each applicable law before the decision is announced. This is general information, not legal advice.

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