The federal law which essentially requires employers with 100 or more employees to give at least 60…

➤ How do employers count employees under WARN?
Count employees by headcount at the affected plant or worksite. Include all workers who regularly work 20 or more hours per week, including managers and supervisors. Exclude employees regularly scheduled for less than 20 hours, and many short-term temporary staff. Use the employer’s usual staffing numbers to determine whether the 100-employee threshold is met.