This page is general information, not legal, tax or financial advice. Talk to a qualified professional about your situation.
A federal WARN notice is not one letter but four kinds of notice, each with its own required contents under 20 CFR 639.7: to each affected employee (where there is no union), to the employees’ union representative, to the state dislocated worker unit, and to the chief elected official of the local government. Employers with 100 or more full-time employees owe them at least 60 days before a covered plant closing or mass layoff. See the WARN Act explained for who is covered.
Required contents
| Recipient | Must include |
|---|---|
| Affected employees without a union | In language they can understand: whether the action is permanent or temporary and whether the entire plant is closing; the expected date the closing or layoff starts and the date of the employee’s own separation; whether bumping rights exist; a company official to contact, with a phone number |
| Union representative | Name and address of the site and a company official to contact; permanent or temporary, and whether the entire plant is closing; expected date of the first separation and the schedule for the rest; job titles of affected positions and the names of the workers holding them |
| State dislocated worker unit | Site name and address and a company contact; permanent or temporary; expected date of the first separation and the schedule; job titles of affected positions and the number of affected employees in each; whether bumping rights exist; the name of each union and its chief elected officer |
| Chief elected local official | Same as the state notice; the rule allows sending a shorter version (site, contact, first separation date, number of affected employees) if the rest is kept on site and available |
State laws add to this
California’s WARN law covers employers with 75 or more employees and requires 60 days’ notice; New York’s covers employers with 50 or more full-time employees in the state and requires 90 days. Their notices have their own required contents and recipients.
Plan the records, too
Layoffs leave mailboxes, drives and tickets without owners. Decide before the separation dates how accounts will be suspended, transferred or kept, so nothing is deleted by accident. See offboarding accounts after layoffs.
Questions people ask
Do state WARN laws require different contents?
Often, yes. California and New York have their own laws with their own thresholds and notice periods, and their labor departments publish what notices must contain. Check your state's rules as well as the federal ones.
Can one letter go to everyone?
The federal rule sets different contents for each recipient, so most employers send separate notices: one to each affected employee or their union, one to the state, one to the local official.
Sources
Related guides
The WARN Act explained, with state rules
Who the federal WARN Act covers, what counts as a plant closing or mass layoff, who gets 60 days' notice, and how California and New York rules differ.
COBRA after a layoff: what employers must do, and by when
COBRA continuation coverage after layoffs: which employers it covers, the 30-, 14- and 60-day deadlines, 18 months of coverage and the 102% premium cap.
Offboarding employee accounts after a layoff without losing data
Suspend, archive, transfer or delete: what happens to a departing employee's Google Workspace or Microsoft 365 account, and the restore windows to know.
Part of Layoffs and restructuring.