As the other responder stated, even in cases where this law applies the employer can opt for &quot;pay in lieu of notice&quot;.  So 60 days severance pay obviates the notification requirement.  That aside, there are a lot of scenarios where this doesn&#x27;t apply (e.g. &quot;If 50 to 499 workers lose their jobs and that number is less than 33 percent of the employer’s total, active workforce at a single employment site&quot;).  I&#x27;m not going to pretend to have numbers to back it up, but especially in the software industry this exemption seems like it would cover a fair number of layoffs.