The WARN Act is the legal clock that should start your closure plan — not the last thing you think about. Get the notice wrong and the cost of closing jumps by months of wages.

Federal trigger (100+ FT employees)

EventThreshold (30 days)Notice
Plant closing50+ employees at one site60 days
Mass layoff500+ employees60 days
Mass layoff (smaller site)33% of workforce and ≥ 5060 days

State mini-WARN (lower bars)

Sometimes the state rule bites before the federal one. Notable thresholds:

StateNoticeEmployees / affected
California60 days75+ / 50+
New York90 days50+ / 25+
New Jersey90 days100+ / 50+ (tenure severance)
Illinois60 days75+ / 250+ (closing 50+)

Other mini-WARN states include DE, HI, IA, ME, MD, NH, OH, TN, VT, WI, and WA — each with its own thresholds.

Penalty: back wages and benefits up to 60 days, plus civil penalties ($500/day, capped at $33,000 federally). Paying workers within three weeks can trim the civil penalty. Confirm your state’s rule.

Sources: U.S. Department of Labor WARN Act Advisor, state labor-department mini-WARN summaries. Retrieved 2026-08-13. Thresholds change; verify for your state.