If you violate the WARN Act, you must pay back pay and benefits to each affected employee for each day of the violation, up to a maximum of 60 work days.1 Benefits include contributions to the employee’s pension plan and maintenance of the employee’s welfare benefit plan. If you are self-insured, you must pay your employees the monetary equivalent of the insurance benefit. In addition, you are liable for the cost of any otherwise covered medical expense incurred during the employment loss.
Your liability can be offset by:
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