United States — Termination

The United States continues to use employment-at-will as the general baseline for private employment: unless a statute, contract, or collective bargaining agreement says otherwise, either party (employer or employee) may end the employment relationship at any time, for any reason that does not violate law. Only Montana replaces this private-sector default with a "good cause" requirement after a probationary period (Mont. Code Ann. § 39-2-901 et seq.).

Federal statutory carve-outs to at-will employment Employment-at-will is not absolute. It is constrained by federal statutes and case law that prohibit discharge for protected characteristics or conduct. Key federal prohibitions include:

• Title VII of the Civil Rights Act of 1964: Bars discharge based on race, color, religion, sex (including pregnancy, sexual orientation, and gender identity), or national origin, for employers with 15+ employees. (42 U.S.C. § 2000e-2(a))
• Age Discrimination in Employment Act (ADEA): Prohibits terminating individuals age 40 or older due to age, for employers with 20+ employees. (29 U.S.C. § 623(a))
• Americans with Disabilities Act (ADA): Bars discharge based on disability for qualified individuals, for employers with 15+ employees. (42 U.S.C. § 12112(a))
• Family and Medical Leave Act (FMLA): Prohibits firing or penalizing employees for exercising FMLA rights (for employers with 50+ employees). (29 U.S.C. § 2615(a))
• National Labor Relations Act (NLRA): Prohibits termination for union activity or protected concerted activity. (29 U.S.C. § 158(a))
• Occupational Safety and Health Act (OSH Act): Prohibits discharge or discrimination for exercising safety rights or reporting violations. (29 U.S.C. § 660(c))

Each statute defines who is covered, what is prohibited, and how remedies are triggered.

Recent changes for federal employees and officials (2026) While the private and state employment-at-will baseline remains unchanged, there have been major recent changes for federal civil-service employees and political appointees:

• In 2026, the federal Office of Personnel Management (OPM) finalized rules expanding suitability/fitness standards, enabling agencies to discharge employees deemed unsuitable with fewer procedural protections—effectively increasing at-will exposure for certain positions. This applies especially at hiring, transfer, and in some instances post-hire.
• Executive orders and new guidance have reclassified some senior "policy" or "Schedule F/C" positions as at-will, stripping prior civil service removal protections from thousands of federal jobs. Implementation has focused on high-level policy-making roles, not rank-and-file civil service.
• Supreme Court decisions in 2026 clarified that, except for Federal Reserve Board officials, the President has broad authority to remove top agency officials at will, reflecting executive branch control.

These changes materially alter employment-at-will application in the federal government context. They do not change the private-sector or general state baselines, or the Montana statutory override for private employment, but are critical for federal-sector practitioners.

Source: 42 U.S.C. § 2000e-2(a)) Source: 29 U.S.C. § 623(a)) Source: 42 U.S.C. § 12112(a)) Source: 29 U.S.C. § 2615(a)) Source: 29 U.S.C. § 158(a)) Source: 29 U.S.C. § 660(c)) Source: Mont. Code Ann. § 39-2-901 et seq. Source: OPM regulations on suitability and fitness, 2026 Source: Executive Order Schedule F and federal at-will positions Source: Supreme Court ruling on President's removal power 2026

When both the federal WARN Act (29 U.S.C. §§ 2101–2109 and 20 C.F.R. Part 639) and a state mini‑WARN law (for example, California or New York) apply to the same site‑closure or mass‑layoff event, the employer must comply with both laws — and in practice, must meet whichever law imposes the more protective requirement on each point.

Single notice may serve both — but only if it satisfies the stricter law. California’s guidance makes this plain: “California employers must comply with both Cal/WARN and the federal WARN Act … and the stricter requirement controls.” This means if state law requires longer notice, lower thresholds, additional recipients, fewer exceptions, or more stringent content requirements, your WARN notice must reflect the state rule and may satisfy the federal floor — but you cannot meet the state requirement simply by following the federal baseline.

New York expresses the same structure: federal exceptions (like unforeseeable‑business‑circumstances or faltering‑company) may shorten federal’s 60‑day requirement, but they do not excuse compliance with New York’s separate 90‑day notice requirement. New York’s law also adds notice obligations to school districts and emergency‑services providers not required under federal law.

Timing, triggers, thresholds, and recipients can diverge. The federal WARN Act triggers at 100 or more employees and requires 60 days’ notice to employees, unions, the state dislocated‑worker unit, and chief elected local officials. Many state mini‑WARN laws have lower thresholds (e.g. New York at 50 employees and California at 75), longer notice periods (New York 90 days), and expanded lists of recipients (e.g. school districts, workforce boards, emergency services providers).

Practical takeaway: You can issue a single notice document, but only if it:

• Meets or exceeds the longer notice period.
• Covers all required recipients under both laws.
• Uses the most inclusive thresholds and triggering events.
• Includes all content elements required by the stricter law.

If that’s impossible (for instance, when state law requires notice before the federal deadline), you must issue separate notices timed to satisfy each law’s deadline.

Source: California law — “California employers must comply with both Cal/WARN and the federal WARN Act … and the stricter requirement controls.” California Attorney General; New York law — federal exceptions cannot excuse compliance with the state’s separate 90‑day requirement; state adds extra recipients. NY Department of Labor; Federal WARN law — content, recipients, 60‑day timing. DOL WARN

Under federal law, there is no requirement that employers provide a terminated employee's final paycheck immediately upon discharge or resignation. The Fair Labor Standards Act (FLSA) is silent on a specific timing for final pay, but the law requires that all earned wages—including overtime and commission—must be paid no later than the regular payday for the pay period in which the employee last performed work. There is no distinction in this rule between employees who are terminated and those who resign voluntarily; the same standard applies regardless of how the employment relationship ended.

The U.S. Department of Labor (DOL) confirms: “There is no federal law requiring employers to issue a final paycheck immediately upon termination or resignation. Earned wages must be paid on the next regular payday for the last pay period worked.” This means employers may wait until the next normal payroll cycle, provided all due wages are included on that payday. Federal law prohibits indefinite withholding of final pay, but does not accelerate the deadline beyond this regular schedule.

No same-day or accelerated deadline—state law overlay applies Many states overlay stricter rules on top of the federal baseline, such as requiring final payment immediately at discharge, within a fixed number of days, or by another set deadline. These requirements are a matter of state law—they do not originate from the FLSA or any other federal statute. Employers with workers in multiple states should always check the law of the state where work was performed to confirm if a shorter deadline applies. For state-by-state coverage, see the corresponding state termination guide (e.g., /guides/california/termination, /guides/new-york/termination).

Source: DOL Wage & Hour Division—Last Paycheck

The Consolidated Omnibus Budget Reconciliation Act (COBRA) requires specific notices to be delivered in strict timeframes when an employee covered by a group health plan loses coverage due to involuntary termination (for reasons other than gross misconduct) or another qualifying event. These requirements are set out at 29 U.S.C. § 1166 and 29 C.F.R. §§ 2590.606-2, 2590.606-4.

Step 1: Employer’s Notice to Plan Administrator (29 U.S.C. § 1166(a)(2), 29 C.F.R. § 2590.606-2)

• The employer must notify the group health plan administrator within 30 days after the qualifying event (such as employment termination, reduction in hours, divorce, death, or a dependent child aging out of coverage).
• If the employer is its own plan administrator, this is an internal process, but the 30-day clock still applies.

Step 2: Plan Administrator’s COBRA Election Notice to Qualified Beneficiaries (29 U.S.C. § 1166(a)(4); 29 C.F.R. § 2590.606-4(b))

• Once the plan administrator receives notice, it has 14 days to send the COBRA “election notice” to each qualified beneficiary (the former employee, spouse, and dependent children).
• If the employer and plan administrator are the same entity, COBRA allows up to 44 days total from the qualifying event for the election notice to reach beneficiaries.

Notice content (29 C.F.R. § 2590.606-4(b)(4)) The COBRA election notice must clearly explain: • The right to continue group health coverage • How to elect COBRA and where to send the election form • Payment amounts, deadlines, and procedures • Maximum duration of continuation coverage (typically up to 18 months for termination) • How coverage may be terminated early • Whom to contact for more information (usually the plan administrator or insurer) The content requirements are detailed, and the Department of Labor provides a model notice. If a notice is incomplete, contains errors, or is late, penalties may apply (see “COBRA non-compliance penalties and enforcement”).

Summary of timing:

• Employer to plan admin: within 30 days after qualifying event
• Plan admin to beneficiary: within 14 days of receiving notice (or 44 days from event if same-entity)
• Election period: At least 60 days for beneficiaries to elect COBRA after receiving notice

Source: 29 U.S.C. § 1166 Source: 29 C.F.R. § 2590.606-2 Source: 29 C.F.R. § 2590.606-4 Source: DOL Employer’s Guide to COBRA

Federal law does not require private employers to provide severance pay to employees upon termination. The Fair Labor Standards Act (FLSA) does not impose any obligation for severance; it mandates only that employees must be paid their wages earned for work performed, not for any additional post-employment compensation. The U.S. Department of Labor explicitly states that severance pay is a matter left to agreement between an employer and an employee (or the employee's representative), whether through an employment contract, policy, or collective bargaining agreement. Current as of 2026.

Narrow federal exceptions:

• WARN Act remedies: The Worker Adjustment and Retraining Notification (WARN) Act (29 U.S.C. § 2101 et seq.) does not require severance pay as such, but requires certain large employers to provide 60 days’ advance written notice of plant closings or mass layoffs. Failure to provide the required notice entitles affected employees to up to 60 days of back pay and benefits—this is a statutory penalty for lack of notice, and while it can function as a severance-like payment, it is not technically severance pay.
• Federal government employees: Civilian federal employees are covered by a separate statutory severance scheme. Under 5 U.S.C. § 5595 and regulations at 5 C.F.R. Part 550, Subpart G, federal agencies pay severance to eligible employees who are involuntarily separated (but not for gross misconduct or immediate retirement eligibility). This program is limited to federal government employees meeting strict eligibility requirements, including a minimum of 12 months’ continuous service and a qualifying appointment. See 5 C.F.R. §§ 550.701–.713 and OPM guidance for full eligibility and calculation rules.

Summary: Except for WARN Act penalties and the limited program for federal personnel, there is no federal mandate for severance pay. Any entitlement must come from state law, individual contract, or collective bargaining agreement. Most states also do not require severance beyond this federal baseline (see state guide overlays for any special state rules).

Source: DOL — Severance Pay Source: 29 U.S.C. § 2101 et seq. (WARN Act)) Source: 5 U.S.C. § 5595; OPM — Severance Pay

Federal law does not require private employers to pay severance upon termination of employment. The Fair Labor Standards Act (FLSA) mandates payment only for wages earned and does not address severance pay (which is post-employment compensation). The U.S. Department of Labor (DOL) is clear: "Severance pay is not required by the Fair Labor Standards Act (FLSA)."

When does a severance obligation arise?

A federal legal obligation to pay severance can arise if:

• An employment contract expressly provides for severance. Written contracts or individual offer letters may spell out a severance formula or specific payment on separation. These are enforceable as contract claims under state law, not federal wage law.
• An employer policy or employee handbook guarantees severance. If an employer’s published policy clearly promises severance to some or all employees, state contract law (including doctrines like handbook contract formation or detrimental reliance) may make that promise binding. The DOL recognizes that a policy may obligate payment if it rises to the level of a contract, though the contours of enforceability are set by state law.
• A collective bargaining agreement (CBA) requires severance. CBAs often set out eligibility and calculation rules for severance pay for union members. These are enforceable under federal labor law (the National Labor Relations Act) as a matter of contract.

WARN Act penalties and federal employees:

• The Worker Adjustment and Retraining Notification (WARN) Act does not require severance; however, failure to give the requisite 60-day notice of a qualifying plant closing or mass layoff creates statutory liability for back pay and benefits, which operate similarly to severance but result from a penalty, not a right to severance per se (29 U.S.C. § 2104).
• Federal civilian employees are subject to a specific severance scheme under 5 U.S.C. § 5595, only when involuntarily separated (see government guide for details).

Bottom line: Absent an express contract, policy, or CBA, there is no right to severance under federal law. State law may overlay additional requirements; check the relevant state’s rules.

Source: DOL — Severance Pay Source: 29 U.S.C. § 2104 (WARN Act liability)) Source: 5 U.S.C. § 5595)

COBRA (the Consolidated Omnibus Budget Reconciliation Act) imposes two main categories of penalties for failures to provide required continuation coverage notices: (1) a civil monetary penalty under ERISA (administered by the Department of Labor) and (2) an excise tax penalty under the Internal Revenue Code (administered by the IRS).

1. ERISA statutory penalty — DOL enforcement If the plan administrator (which may be the employer) fails to provide a COBRA election notice within the statutory period (generally, within 14 days after becoming aware of a qualifying event, or within 44 days total if the employer is also the plan administrator), ERISA authorizes a court to assess a civil penalty for each affected participant or beneficiary. The statute, 29 U.S.C. § 1132(c)(1), gives the court discretion to determine the amount. The Department of Labor, by regulation, has set a maximum penalty at $110 per day per affected individual (29 C.F.R. § 2575.502c-1). Affected individuals may sue to enforce their COBRA rights, and courts can also award attorneys’ fees. The court may order the plan to provide coverage, pay medical expenses, or make the individual whole for losses resulting from non-compliance. (See 29 U.S.C. § 1132(a); § 1132(c)(1).)

2. IRS excise tax penalty — Internal Revenue Code The Internal Revenue Code independently imposes an excise tax for COBRA failures. Under 26 U.S.C. § 4980B, the basic penalty is $100 per day per qualified beneficiary. If more than one family member is affected by the same failure, the maximum is $200 per day per family. There is a statutory cap: total excise tax liability per employer is limited to the lesser of 10% of the group plan’s costs or $500,000 for the tax year (26 U.S.C. § 4980B(c)(4)). Exceptions exist for failures due to reasonable cause and if the failure is corrected within 30 days of becoming known. Willful or egregious noncompliance cannot benefit from the cap.

Summary: COBRA notice failures can result in DOL-assessed penalties up to $110/day per person (court discretion) plus IRS excise taxes of $100/day ($200 for a family), subject to annual caps and correction mitigations. Individuals may sue for coverage, lost benefits, and attorneys’ fees; courts can order practical remedies.

Source: 29 U.S.C. § 1132(c)(1)) Source: 29 C.F.R. § 2575.502c-1 Source: 26 U.S.C. § 4980B) Source: DOL Employer’s Guide to COBRA

Under federal law, including the Fair Labor Standards Act (FLSA), there is no requirement that final wages be paid immediately upon termination. The FLSA simply requires that wages—including final wages—be paid on the regular payday for the pay period in which they were earned. In other words, federal law prevents an indefinite withholding of final wages, but does not accelerate the payment timeline beyond the employer’s standard payroll schedule.

The U.S. Department of Labor (DOL) FAQ states: "There is no federal law requiring employers to issue a final paycheck immediately upon termination or resignation. Earned wages must be paid on the next regular payday for the last pay period worked." This confirms that neither the timing nor the method of final wage payments is set by federal law, except to require the usual prompt payment on the regular payday. The reason for separation (involuntary termination or voluntary resignation) does not affect this rule.

State law overlay: Many states impose stricter or accelerated timing requirements for final pay, such as requiring payment immediately upon discharge or within a specific number of days. However, these stricter rules are a matter of state law and do not arise from the FLSA or any other federal statute. Employers should consult the rules of the state where services were performed.

Summary: At the federal level, there is no accelerated deadline for final pay. The FLSA’s only requirement is that all earned wages (including overtime and commissions if due) must be paid by the next regular payday following separation from employment. Any stricter or expedited requirement comes from state law.

Source: DOL Wage & Hour Division — Last Paycheck Source: DOL FLSA Handy Reference Guide

Federal law—the Fair Labor Standards Act (FLSA)—does not set a precise deadline for when terminated or resigning employees must receive their final paycheck. Instead, the FLSA requires that all earned wages, including overtime and commissions, be paid no later than the next regular payday for the pay period in which the work was performed. This rule applies regardless of whether the separation was voluntary (resignation) or involuntary (discharge for cause or reduction in force).

The U.S. Department of Labor (DOL) confirms that there is no federal requirement for same-day or accelerated payment upon discharge. The obligation under federal law is to pay on the employer's next scheduled payroll date. As the DOL FAQ states: "There is no federal law requiring employers to issue a final paycheck immediately upon termination or resignation. Earned wages must be paid on the next regular payday for the last pay period worked." (Current as of 2026.)

State law overlay State law sets the real-world deadline. Many states require more prompt payment (e.g., immediate or within a fixed number of days after separation), while others follow the federal baseline. The FLSA does not preempt these stricter requirements—employers must follow the state law in the state where the work was performed if it sets a faster deadline. For precise timing and penalties, check the relevant state's termination guide (e.g., /guides/california/termination).

Summary Federal law does not require an employer to pay the final paycheck before the next regular payday. Any shorter deadline comes from state law, not federal.

Source: U.S. Department of Labor — Last Paycheck FAQ

Under the Consolidated Omnibus Budget Reconciliation Act (COBRA), employers sponsoring group health plans must offer employees and their families the option to continue coverage after certain qualifying events, including termination (except for gross misconduct). These mandates are at 29 U.S.C. §§ 1161–1167 (ERISA), with public-sector analogues under the Public Health Service Act (42 U.S.C. § 300bb).

Which employers are covered?

• COBRA applies to most private-sector and state/local government employers with 20 or more employees on more than half of typical business days in the previous calendar year. Full- and part-time employees are both counted (part-time on a fractional basis). (29 U.S.C. § 1161)
• Federal government health plans are covered by separate rules; church plans are generally exempt.

COBRA notice requirements

• General notice: At plan enrollment, the employer or plan administrator must provide a written notice to each covered employee and spouse describing COBRA rights (29 C.F.R. § 2590.606-1).
• Notice of qualifying event: The employer must notify the plan administrator within 30 days of a qualifying event such as termination, reduction in hours, divorce, death, or dependent losing eligibility (29 U.S.C. § 1166(a)(2)). If the employer is also the plan administrator, this becomes a single-step process.
• COBRA election notice: The plan administrator must notify each qualified beneficiary within 14 days of learning of the event (if separate from the employer), or within 44 days of the event if the employer and plan administrator are the same entity (29 C.F.R. § 2590.606-4). Qualified beneficiaries then have at least 60 days to decide whether to elect continuation coverage. (29 U.S.C. § 1165)

Length of continuation coverage

• COBRA coverage must be offered for up to 18 months for termination or reduction in hours (29 U.S.C. § 1162(2)(A)(i)).
• Extensions: Coverage can reach up to 29 months if the covered person is determined to be disabled by Social Security within the first 60 days of COBRA coverage (if timely notice is provided—29 U.S.C. § 1162(2)(A)(v)), or up to 36 months for dependents who become eligible due to a second qualifying event (divorce, death, Medicare entitlement, or dependent ceasing to qualify—29 U.S.C. § 1162(2)(A)).

Penalty for noncompliance Failure to provide proper notices and continuation coverage can trigger statutory penalties under ERISA (29 U.S.C. § 1132(c)) and excise taxes under the Internal Revenue Code (26 U.S.C. § 4980B). See separate section on enforcement.

Source: 29 U.S.C. § 1161 et seq. Source: 29 U.S.C. § 1166 Source: 29 C.F.R. § 2590.606-1 Source: 29 C.F.R. § 2590.606-4 Source: 42 U.S.C. § 300bb-1 et seq. (public sector COBRA)

Neither the WARN Act statute (29 U.S.C. §§ 2101–2109) nor its implementing regulations (20 C.F.R. Part 639) expressly address whether an employee may waive or release their WARN notice rights or the right to WARN damages in a severance, settlement, or other agreement. However, the Department of Labor’s longstanding guidance is clear: an employee cannot prospectively waive their right to WARN notice. That means an employee cannot lawfully agree in advance to allow the employer to avoid the 60-day notice, or to accept pay or other consideration instead of federally mandated notice.

No "pay in lieu of notice" or advance release The DOL’s official WARN Employer’s Guide explicitly states: “WARN contains no provision allowing the waiver of employees’ rights” and "WARN contains no provision allowing ‘pay in lieu of notice.’” The 60-day notice obligation cannot be traded away by contract, nor satisfied by a flat payment unless it constitutes all pay and benefits the employees would have earned during the 60-day period. Even then, the employer still faces statutory liability plus possible penalties if proper notice is not given. Private settlement of WARN claims after-the-fact, when a bona fide dispute exists about liability or damages, is a different question—but advance waivers or releases, as a condition of employment or in a standard separation agreement, are not recognized.

Statutory language—rights are additive Statutorily, 29 U.S.C. § 2105 states that WARN rights and remedies are "in addition to, and not in lieu of, other rights.” There is no provision authorizing employees to contract out of the federal notice requirements. No published DOL regulation or enforcement interpretation suggests otherwise as of June 2026.

Summary: Under current federal law and DOL position, employers may not obtain advance waivers from employees relinquishing their WARN Act notice or damages rights. Source: 20 C.F.R. Part 639 Source: 29 U.S.C. § 2105) Source: DOL WARN Employer’s Guide FAQ

Federal law does not require private employers to provide advance notice of termination or pay in lieu of notice to individual employees outside the plant-closing and mass-layoff contexts covered by the federal WARN Act. The default rule under U.S. employment law is the "employment-at-will" doctrine: either party may end the employment relationship at any time, for any reason that does not violate statute (such as anti-discrimination or anti-retaliation protections). No provision of the Fair Labor Standards Act (FLSA), Title VII, the ADEA, ADA, or analogous federal statutes creates a general right to advance notice for routine, individual discharges (as opposed to reductions-in-force or facility shutdowns triggering WARN).

The only substantive federal notice requirement for termination is the Worker Adjustment and Retraining Notification (WARN) Act, which mandates 60 days' advance written notice to affected employees (or their representative) only in cases of qualifying plant closings or mass layoffs and only for covered employers. There is no parallel notice rule for individual separations for cause, poor performance, or business needs unrelated to mass terminations. WARN is codified at 29 U.S.C. §§ 2101–2109 and implemented by regulations at 20 C.F.R. Part 639.

Similarly, there is no federal statute or regulation requiring that private-sector employers pay severance to departing employees. The Department of Labor states unequivocally: “There is no requirement in the FLSA for severance pay. Severance pay is a matter of agreement between an employer and an employee (or the employee's representative).” Severance obligations may be created by written contract, express company policy, or a collective bargaining agreement—but these derive from contract or state law, not from a federal mandate.

The only exceptions to this federal baseline are:

• WARN Act damages: If a covered employer fails to provide WARN notice in qualifying events, liability for "back pay" and benefits (up to 60 days) is imposed as statutory damages, not regular severance (29 U.S.C. § 2104). This rule is limited to large-scale events defined by WARN.
• Federal government employees: Civilian federal employees may become entitled to statutory severance under 5 U.S.C. § 5595 and 5 C.F.R. Part 550, Subpart G, if involuntarily separated from service, subject to strict eligibility rules—a separate federal workforce regime not applied to the private sector.

Summary: For private U.S. employers, there is no federal requirement to provide advance notice of individual termination, pay in lieu of notice, or severance pay. Any obligation arises only from WARN-qualifying layoffs, contract, or state overlay. State law may layer additional notice or severance rights—see the relevant state termination guide for local rules.

Source: DOL — Severance Pay Source: 29 U.S.C. § 2101 et seq. (WARN Act)) Source: 20 C.F.R. Part 639 Source: 5 U.S.C. § 5595)

An employer’s obligation to provide COBRA continuation coverage notice is triggered when a covered employee (or dependent) loses group health plan coverage due to a qualifying event. The most common qualifying event is termination of employment (other than for gross misconduct) or a significant reduction in hours (29 U.S.C. §§ 1161, 1163). Employers with group health plans subject to COBRA—generally, those with 20 or more employees—must comply with federal notice and election requirements (29 U.S.C. § 1166; 29 C.F.R. §§ 2590.606-2, 2590.606-4).

Trigger and timeline for COBRA notices

• The employer must notify the group health plan administrator of the qualifying event within 30 days after the event (29 U.S.C. § 1166(a)(2); 29 C.F.R. § 2590.606-2).
• The plan administrator must provide each qualified beneficiary (former employee, spouse, dependents—see 29 U.S.C. § 1167(3)) with a COBRA election notice within 14 days of receipt of the employer’s notice, or within 44 days of the qualifying event if the employer and plan administrator are the same entity (29 C.F.R. § 2590.606-4).
• Qualified beneficiaries have at least 60 days to elect continuation coverage after receiving the notice (29 U.S.C. § 1165; 29 C.F.R. § 2590.606-4(g)).

Interaction with WARN Act notice Where employment ends as part of a plant closing or mass layoff that triggers Worker Adjustment and Retraining Notification (WARN) Act duties (29 U.S.C. §§ 2101–2109), the WARN notice (advance notice of job loss) is a separate statutory requirement from COBRA continuation coverage notices. Employers subject to both must deliver: (1) WARN notices to affected employees and others at least 60 days before the job loss (20 C.F.R. § 639.6), and (2) COBRA election notices following the actual loss of health plan coverage. The 60-day WARN period and the COBRA notice window may overlap in time, but they are governed by separate statutes, serve different purposes, and must each be satisfied. Failure to give WARN notice does not shift or extend the COBRA notice deadlines; COBRA's timing rules apply based on the qualifying event (usually, last day of employment).

Source: 29 U.S.C. §§ 1161, 1163, 1166 Source: 29 C.F.R. § 2590.606-2 Source: 29 C.F.R. § 2590.606-4 Source: 29 U.S.C. §§ 2101–2109 (WARN Act) Source: 20 C.F.R. § 639.6