CA
6.6% california supplemental withholding
California's Cal-WARN (Cal. Lab. Code §§ 1400–1408) requires 60 days advance written notice for any mass layoff affecting 50+ employees at facilities with 75+ workers — broader than federal WARN. State supplemental tax withholds severance at 6.6%; stock/bonus payments at 10.23%.
NY
90 days nys-warn notice period
NYS-WARN (N.Y. Lab. Law § 860 et seq.) requires 90 days advance notice for layoffs of 25+ employees at one site by employers with 50+ workers — 30 days longer than federal WARN. New York withholds severance at 11.70% state supplemental rate (NYC residents add ~4.25% city supplemental).
TX
60 days federal warn notice
Texas has no state mini-WARN and no state income tax. Only federal WARN (29 U.S.C. §§ 2101–2109) applies to layoffs at employers of 100+, requiring 60 days notice. Severance is withheld at the federal 22% supplemental rate (37% above $1,000,000 cumulative) plus FICA.
FL
22% federal supplemental withholding
Florida has no state mini-WARN and no state income tax. Only federal WARN (29 U.S.C. ch. 23) applies. Severance is taxed at the federal 22% supplemental rate (37% above $1M cumulative) plus FICA; no state withholding applies.
WA
60 days washington mini-warn notice
Washington has no state income tax and the Washington Mini-WARN Act (SB 5525, effective July 27 2025) requires 60 days notice for layoffs of 50+ at employers of 100+ — mirroring federal WARN with state-specific filing requirements. The 0.58% WA Cares premium does NOT apply to post-separation severance.