The penalty for failure to comply with the Worker Adjustment and Retraining Notification (WARN)notice is back pay to employees to cover the required 60-day period.

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The penalty for failure to comply with the Worker Adjustment and Retraining Notification (WARN) notice is back pay to employees to cover the required 60-day period. This notice also must be given if between 50 and 499 employees are laid off and if the number terminated makes up at least 33 percent of the employer's workforce.

The Penalty for Failure to Comply with the Worker Adjustment