Employer Coverage. In general, employers are covered by WARN if they have
100 or more employees, not counting employees who have worked less than 6 months
in the past 12 months and not counting employees who work an average of less
than 20 hours a week.
Employee Coverage. Employees entitled to notice under WARN include hourly and
salaried workers, as well as managerial and supervisory employees. Business
partners are not entitled to notice.