You must give notice to the following individuals and groups:1

• Affected full-time and part-time employees.
• Representatives of affected unionized employees.
• Under federal law, you must notify the representatives of affected unionized employees and unrepresented individual workers. However, under state law, you must notify all affected employees individually.
• The California Employment Development Department (EDD).
• Local workforce investment boards.
• Chief elected city officials within whose boundaries the closing or layoff is to occur.
• Chief elected county officials within whose boundaries the closing or layoff is to occur.
• The state’s dislocated worker unit (EDD’s Workforce Services Branch).

State law does not contain a provision for giving notice to union employees by notifying their union. Under federal law, you must serve a workforce reduction notice to the union. By doing so, you serve notice to all union employees, and need not serve each employee individually. As a result of state law, you should serve the required notice to each individual employee, whether represented by a union or not, and also serve the union.

WARN Act Notice to Employees

Although they are not counted when determining the size of a closing or layoff, part-time employees are considered affected employees. You must provide them with notice.

Under the federal law, an “affected employee” is any employee who was not hired on a temporary basis who may reasonably expect to experience an employment loss due to a proposed plant closing or mass layoff.2 Under this definition, employees who have been on temporary layoff are entitled to notice if they have a reasonable expectation of recall.

• Effective January 1, 2026, California expanded its notice content requirements, the specifics of which are noted in the list below. The expanded notice contents apply to all notices required by state law.

Under both federal and state law, the notice to employees must be specific, and must include:3

• A statement as to whether the planned action is expected to be permanent or temporary
• If the entire plant is to be closed, a statement to that effect
• The expected date when the plant closing or mass layoff will commence and the expected date when the individual employee will be separated
• An indication of whether bumping rights exist
• The name, functioning email address and telephone number of a company official to contact for further information.
• Effective January 1, 2026, California law requires employers to include whether the employer plans to coordinate services, such as rapid response orientation, through the local workforce development board, the employer plans to coordinate services through a different entity, or the employees don't plan to coordinate services with any entity.4
• Effective January 1, 2026, regardless of whether the employer chooses to coordinate services through the local workforce development board or other entity, California law requires employers to include in the notice an email address and telephone number of the board and the following language describing the rapid response activities offered by the local workforce development board:
• Local Workforce Development Boards and their partners help laid off workers find new jobs. Visit an America's Job Center of California location near you. You can get help with your resume, practice interviewing, search for jobs, and more. You can also learn about training programs to help start a new career. 5
• Effective January 1, 2026, California law requires employers to include in the notice a description of the statewide food assistance program known as CalFresh, the CalFresh benefits helpline, and a link to the CalFresh website.6

The notice can include additional information useful to the employees, such as information on additional available dislocated employee assistance and, if the planned action is expected to be temporary, its estimated duration.

If an employer chooses to coordinate services with the local workforce development board or other entity, the employer must arrange services within 30 days of the date of the notice7.

You can use any reasonable method of delivery, such as personal delivery with optional signed receipt. Insertion of the notice into a pay envelope is another viable option. However, a preprinted notice regularly included in each employee’s paycheck or pay envelope does not meet the requirements of WARN. The notice must arrive at least 60 days before separation.8 Under federal law, if you give notice to the union or affected unions, you need not notify the affected union employees themselves. However, under state law, you must notify each employee individually.

You must also provide notice to employees who may be displaced due to bumping rights. Bumping rights refers to the practice of employees with greater seniority whose jobs have been eliminated replacing employees with less seniority, so the person with less seniority loses their job. In these situations, you must determine if employees at other facilities may be bumped.

Notice to Laid Off Employees

In Kildea v. Electro-Wire Products, Inc., a federal appeals court ruled that employees who were already laid off at the time of a WARN-covered plant closing were affected employees with a right to notification when the plant was closed. It was common practice for the organization to recall laid off employees when work flow picked up. The organization typically allowed laid off employees to keep their seniority status when they were recalled to work. The court reasoned that because employees laid off before the plant closure had a reasonable expectation of being recalled, they were affected employees and entitled to 60 days’ back pay as a penalty for not receiving a WARN notice. However, the court considered the employer’s good-faith belief that notice was not required and reduced the penalty.9

In addition, the Fourth Circuit Court of Appeals ruled in Graphic Communications International Union, Local 31-N v. Quebecor Printing (USA) Corporation, that employees are entitled to 60 days’ notice under the WARN Act before a plant’s permanent closure even if the employees suffered a temporary employment loss prior to the closure.10

Notice to Transferred Employees

If there is no actual loss of employment, WARN notice is not required.

In International Alliance of Theatrical and Stage Employees and Moving Picture Machine Operators, AFL-CIO v. Compact Video Services, Inc., the court ruled that employees who were transferred from the payroll of one organization to the payroll of another as a result of a sale of assets do not suffer a compensable employment loss under the WARN Act.11 Compact Video Services sold its assets to ATS Acquisition Company. Compact sent a letter to its 314 employees suggesting that they apply for employment with ATS. ATS then notified all but five of Compact’s employees that they would be retained. None of the retained employees missed a day of work due to the transition, though many suffered losses in pay and benefits. The Ninth Circuit Court of Appeals held that the sale of a business does not trigger WARN notice requirements. Because only five employees were not retained by ATS, an employment loss, as defined by the WARN Act, did not occur.

WARN Act Notice to Union

Under federal law, the company must provide notice to each representative of affected employees. This notice must include:12

• The name and address of the employment site where the plant closing or mass layoff will occur.
• The name and telephone number of a company official to contact for further information.
• A statement as to whether the planned action is expected to be permanent or temporary.
• If the entire plant is to be closed, a statement to that effect.
• The expected date of the first separation.
• The anticipated schedule for making separations.
• The job titles of positions to be affected and the names of the employees currently holding affected jobs.

• Additionally, California law, effective January 1, 2026, requires additional notice contents on top of federal requirements.

Effective January 1, 2026, California law requires employers to include whether the employer plans to coordinate services, such as rapid response orientation, through the local workforce development board, the employer plans to coordinate services through a different entity, or the employees doesn’t plan to coordinate services with any entity13

Regardless of whether the employer chooses to coordinate services through the local workforce development board or other entity, California law requires employers to include in the notice an email address and telephone number of the board and the following language describing the rapid response activities offered by the local workforce development board:

Local Workforce Development Boards and their partners help laid off workers find new jobs. Visit an America's Job Center of California location near you. You can get help with your resume, practice interviewing, search for jobs, and more. You can also learn about training programs to help start a new career.14

Effective January 1, 2026, California law also requires employers to include in the notice a description of the statewide food assistance program known as CalFresh, the CalFresh benefits helpline, and a link to the CalFresh website.15

The notice can include additional information useful to the employees, such as information on available dislocated worker assistance and, if the planned action is expected to be temporary, its estimated duration.

WARN Act Notice to Government Officials

Under federal WARN, an employer must provide written notice to the chief elected official of local government within which such closing or layoff occurs.16 The employer must also provide written notice to the state dislocated worker unit in the Employment Development Department (EDD), Workforce Services Division in California. See WARN Act Notice Content and Recipients.

In addition to the notifications required under federal WARN, state law requires that notice must also be given to the Local Workforce Investment Board and the chief elected official of each city and county government within which the termination, relocation or mass layoff occurs.17

The EDD provides assistance in finding the Local Workforce Investment Area (LWIA) applicable to your layoff and affected community. For more information, see the EDD’s website.

Under federal and state law, the notice to government must include:18

• The name and address of the employment site where the plant closing or mass layoff will occur.
• The name and telephone number of a company official to contact for further information.
• A statement as to whether the planned action is expected to be permanent or temporary.
• If the entire plant is to be closed, a statement to that effect.
• The expected date of the first separation.
• The anticipated schedule for making separations.
• The job titles of positions to be affected and the number of affected employees in each job classification.
• An indication as to whether bumping rights exist.
• The name of each union representing affected employees.
• The name and address of the chief elected officer of each union.
• Effective January 1, 2026, California law requires employers to include whether the employer plans to coordinate services, such as rapid response orientation, through the local workforce development board, the employer plans to coordinate services through a different entity, or the employes doesn't plan to coordinate services with any entity.19
• Effective January 1, 2026, regardless of whether the employer chooses to coordinate services through the local workforce development board or other entity, California law requires employers to include in the notice an email address and telephone number of the board and the following language describing the rapid response activities offered by the local workforce development board:
• Local Workforce Development Boards and their partners help laid off workers find new jobs. Visit an America's Job Center of California location near you. You can get help with your resume, practice interviewing, search for jobs, and more. You can also learn about training programs to help start a new career."20
• Effective January 1, 2026, California law requires employers to include in the notice a description of the statewide food assistance program known as CalFresh, the CalFresh benefits helpline, and a link to the CalFresh website.21

The notice can include additional information useful to the employees, such as a statement of whether the planned action is expected to be temporary and, if so, its estimated duration.

Federal law offers an alternative to the notices to state and local agencies and government officials. Instead, you can give notice to the state dislocated worker unit and to the unit of local government by providing the following information:22

• A written notice stating the name and address of the employment site where the plant closing or mass layoff will occur.
• The name and telephone number of a company official to contact for further information.
• The expected date of the first separation.
• The number of affected employees.

You must maintain the other information required by law on site. You must make that information readily accessible to the state dislocated worker unit and to the unit of general local government. If this information is not available when requested, it is a failure to give required notice. Because state law requires the same notices as the federal law, this alternative may be available under state law as well. This is another issue that may ultimately be decided in court or by regulation.

WARN Act Notice to the State

You must provide notice to the state dislocated worker unit, part of the EDD. The notice to the state must include:

• The name and address of the employment site where the plant closing or mass layoff will occur.
• The name and telephone number of an organization official to contact for further information.
• The date of closure or layoff.
• The anticipated schedule for making separations.
• Job titles of the affected positions and the number of affected employees in each job classification.
• An indication as to whether bumping rights exist.
• The name of each union that represents affected employees and the name and address of the chief elected officer of each union.
• Effective January 1, 2026, California law requires employers to include whether the employer plans to coordinate services, such as rapid response orientation, through the local workforce development board, the employer plans to coordinate services through a different entity, or the employes doesn't plan to coordinate services with any entity.23
• Effective January 1, 2026, regardless of whether the employer chooses to coordinate services through the local workforce development board or other entity, California law requires employers to include in the notice an email address and telephone number of the board and the following language describing the rapid response activities offered by the local workforce development board:
• Local Workforce Development Boards and their partners help laid off workers find new jobs. Visit an America's Job Center of California location near you. You can get help with your resume, practice interviewing, search for jobs, and more. You can also learn about training programs to help start a new career.24
• Effective January 1, 2026, California law requires employers to include in the notice a description of the statewide food assistance program known as CalFresh, the CalFresh benefits helpline, and a link to the CalFresh website.25

To file your WARN Notice with the EDD, email EDDWarnNotice@edd.ca.gov. Your email should:

• Include the employer name in the subject line.
• Include the written WARN notice as an attachment. (Accepted file types include: .DOC, .DOCX, and .PDF)
• Include contact information in case we have questions.

1. 29 U.S.C. 2102(a); Lab. Code sec. 1401