Mass Layoffs and Plant Closings - Covered Employers

In general, employers are covered by the federal WARN Act if they have 100 or more employees, not counting part-time employees who have worked less than six months in the last 12 months and not counting employees who work an average of less than 20 hours a week.1 The federal WARN Act also applies to employers who employ 100 or more employees who together work at least 4,000 hours per week.2