# Wisconsin — State mini-WARN act thresholds: layoff notice requirements beyond federal WARN For Wisconsin, employer covered when is “Employer” means any business enterprise that employs 50 or more persons in this state; notice triggered by is a business closing that affects 25 or more employees, not including new or low-hour employees; a mass layoff that affects at least 25 percent of the employer’s work force or 25 employees, whichever is greater, or at least 500 employees; notice period is no later than 60 days prior to the date on which the business closing or mass layoff takes place; statute is 109.07, verified against its source on 2026-08-18. - **State:** Wisconsin _(our reading, not quoted from the source)_ - **Employer covered when:** “Employer” means any business enterprise that employs 50 or more persons in this state. _(verified: appears in the quote below)_ - **Notice triggered by:** a business closing that affects 25 or more employees, not including new or low-hour employees; a mass layoff that affects at least 25 percent of the employer’s work force or 25 employees, whichever is greater, or at least 500 employees _(verified: appears in the quote below)_ - **Notice period:** no later than 60 days prior to the date on which the business closing or mass layoff takes place _(verified: appears in the quote below)_ - **Statute:** 109.07 _(verified: appears in the quote below)_ ## What the source says > “Business closing” means a permanent or temporary shutdown of an employment site or of one or more facilities or operating units at an employment site or within a single municipality that affects 25 or more employees, not including new or low-hour employees. 109.07(1)(c) (c) “Employee benefit plan” means a plan as defined in 29 USC 1002 (3). 109.07(1)(d) (d) “Employer” means any business enterprise that employs 50 or more persons in this state. 109.07(1)(e) (e) “Highest official” means the mayor of a city, town board chairperson or village president, except as follows: 109.07(1)(e)1. 1. For a city organized under subch. I of ch. 64 , “highest official” means both the president of the city council and the city manager. 109.07(1)(e)2. 2. For a village organized under subch. I of ch. 64 , “highest official” means both the president of the village board of trustees and the village manager. 109.07(1)(f) (f) “Mass layoff” means a reduction in an employer’s work force that is not the result of a business closing and that affects the following numbers of employees at an employment site or within a single municipality, not including new or low-hour employees: 109.07(1)(f)1. 1. At least 25 percent of the employer’s work force or 25 employees, whichever is greater; or 109.07(1)(f)2. 2. At least 500 employees. 109.07(1)(g) (g) “Municipality” means a city, village or town. 109.07(1)(h) (h) “New or low-hour employee” means an employee who has been employed by an employer for fewer than 6 of the 12 months preceding the date on which a notice is required under sub. (1m) (a) or who averages fewer than 20 hours of work per week. 109.07(1m) (1m) 109.07(1m)(a) (a) Subject to sub. (5) or (6) , an employer that has decided upon a business closing or mass layoff in this state shall promptly notify the subunit of the department that administers s. 106.15 , any affected employee, any collective bargaining representative of any affected employee, and the highest official of any municipality in which the affected employment site is located, in writing of such action no later than 60 days prior to the date on which the business closing or mass layoff takes place. ## Source - https://docs.legis.wisconsin.gov/statutes/statutes/109/07 Last verified: 2026-08-18. Review by: 2027-08-18. Part of [State mini-WARN act thresholds: layoff notice requirements beyond federal WARN](https://referencesource.org/state-mini-warn-act-thresholds/).