@OP The original poster is incorrect on this. The employer (Oracle) MUST connect a remote (working from home) employee to a state (even if there is no Oracle office in that state). You will be labeled as "virtual worker for state of xyz" where xyz is the state you work in. For example: if you wfh/remote in state of Ohio, than you are a remote/wfh employee that is "virtual in the state of Ohio". Therefore, you count as a worker who was laid-off in the state of Ohio. And if they laid off 50 or more workers (including remote/wfh) in Ohio but only have 99 employees in Ohio, they don't have to give a WARN notice. OR if they laid off 49 workers (including remote/wfh) and have over 100 employees in Ohio, they don't need to report to the state of Ohio's warn notice. The rule is, Oracle must employ 100 or more workers in Ohio (remote+wfh+office) and layoff 50 or more workers, only then they have to report to the WARN office of Ohio.