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Reporting requirements for layoffs

The Worker Adjustment and Retraining Notification (WARN) Act requires companies to notify affected workers 60 days prior to a plant closure or mass layoff.

In general, employers with 100 or more employees must report large layoffs. Plant closings of 50 or more employees also must be reported.

For most companies, “mass layoff” is defined as 50 or more employees at a single location. The minimum number of laid-off workers required is higher for very large work forces.  

Qualifying businesses also must provide written notification to Employment Security Department’s Dislocated-Worker Unit and the chief elected official of the community where the layoff or closure will occur.

The letter must include all of the following:

  • Company name and location of layoff or closure.
  • Company contact name and phone number.
  • An explanation of whether the employment loss is temporary or permanent, and whether the entire plant will be closing.
  • The expected layoff date and a schedule of any further employment reductions.
  • The job titles of positions that will be affected and the number of affected employees in each job category.
  • A statement of bumping rights, if any exist.
  • The name of each union/employee representative and the name and address of the chief elected officer of each union.

Employment Security’s privacy statement


Learn more

Find layoff and closure information on Washington state employers who have filed a Worker Adjustment and Retraining Notification (WARN).

Federal fact sheet

If your job skills are outdated or your employer went out of business, assistance is available from Employment Security's dislocated-worker program