Worker Adjustment and Retraining Notification Act
Public Law 100-379 (29 U.S.C. §2101 et. seq.)

Who is affected by the Worker Adjustment and Retraining Notification (WARN) Act?
Employers with 100 or more full-time workers and the employer deems it necessary to do any of the following:

  • Close a facility or discontinue an operating unit with 50 or more full-time workers;
  • Lay off 50-499 full-time workers (and these workers comprise at least 33% of the total work force at a single site of employment) or
  • Lay off 500 or more full-time workers at a single site of employment


Employers must send notice, in writing, to the following three entities:

  • Each employee to be laid off or, if represented by a union(s), to the employee’s union representative(s). Mailing of notice to employee’s last known address or inclusion of notice in the employee’s paycheck envelope is also an appropriate means of notice.
  • The local government’s chief elected official. If in more than one jurisdiction, notice should be sent to the local elected official of the jurisdiction to which the most taxes are paid.
  • The West Virginia State Dislocated Worker Unit, at the following address:

West Virginia Dislocated Worker Unit
Attn: Martha Craig-Hinchman
112 California Avenue
Charleston, WV 25305

What should be included in the notice?

  • The name and street address of the employment site where the plant closing or mass layoff will occur;
  • A statement as to whether it is a plant closing or a mass layoff;
  • The expected date of the first separation and the number of affected employees in each job classification;
  • A statement as to the existence of any applicable bumping rights;
  • Where applicable, the name of each union and the name and address of the chief elected officer of each union; and
  • The name, address, and telephone number of a company official to contact for further information.


These are the major provisions of the WARN legislation. Employers are encouraged to consult an attorney if faced with the unpleasant prospect of a plant closing or mass layoff if they have questions regarding this legislation. Additional information on WARN is also available at the U.S. Department of Labor website by clicking on www.dol.gov/dol/compliance/comp-warn.htm.

A Rapid Response Team has been established to provide employment transition information to dislocated workers covered by WARN on resources and services available for career planning, classroom training opportunities, financial guidance, job placement assistance, unemployment benefits, stress counseling, and much more.

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Now you can pay delinquent contributions online!
Please read this notice for important updates.

NEW! Pay delinquent contributions online with an ACH debit.

No checks to write or mail when you pay on our secure website.

Transmit unemployment information separations electronically!
State Information Data Exchange System (SIDES) — SIDES is a new web based system that allows electronic transmission of unemployment compensation information requests from unemployment agencies to multi-state employers and/or Third Party Administrators, as well as transmission of replies containing the requested information back to the agencies.

Online filing has been improved!

  • Employers can file quarterly unemployment compensation wage reports and schedule payment for a later date.
  • THIRD PARTY ADMINSTRATORS can add additional employers and payments from multiple bank accounts.
  • Employers can review employee information in detail before submitting.
  • Employer bank account information will be saved for future transactions.

Users with ach debit blocks need to contact their financial institution to inform them of a new company identification number: 1556000814.  Payments will appear on your bank statements as WV Treasury

Important: you will need your Account Number and FEIN to file online.

Enter your account number: this is on the preprinted form that is mailed to you each quarter. The number is preceded by four or five zeroes. You do not have to enter the zeroes when logging in. Note: do not enter dashes.  If you enter the dashes, you will receive a message that your number is not found.

FEIN: This is your federal employer identification number. Do not enter dashes.

Note: online filers must pay with ACH Debit.