International Business Machines Corporation California Layoffs 2025: What Employees Should Know

The WARN notice International Business Machines filed with the state does not list severance terms, and we do not publish any employer's package. A WARN notice reports how many jobs end, where, and when. Severance is a separate contract offered at the employer's discretion. California law does not require it, and an employer cannot use contractual severance to satisfy what the WARN Act requires, so being offered a package does not by itself answer whether notice pay is also owed. If you have an offer in hand, the terms in front of you are the ones that matter, and they are worth reading closely before the deadline on them runs.

California law does not require severance on its own, and a severance offer is a separate thing from WARN pay. An employer cannot use contractual severance to satisfy its WARN obligation, so being offered a package does not answer whether notice pay is also owed.

It depends on why the money is being paid. Severance the employer was already obligated to provide — under a contract, a policy, a benefit plan, or a union agreement — cannot be set against what the WARN Act requires. A payment that is genuinely voluntary and unconditional, one the employer had no legal obligation to make, can reduce that liability. Wages for work you actually performed during the notice period are not voluntary severance at all. Which category an offer falls into is a question about the document in front of you, not about the layoff, and it is one of the better reasons to have the paperwork read before the deadline on it runs.

California's WARN Act requires 60 days of advance written notice before a covered mass layoff, and its only statutory exception is a physical calamity or an act of war. That is far narrower than federal law, which has three exceptions. The notice here is dated 303 days after the last day of work it reports, meaning it gave no advance notice at all. That is arithmetic on two published dates and not a finding that anyone broke the law: a notice can be filed or amended after the fact for reasons that have nothing to do with when workers were actually told.

Yes. Under Labor Code section 1407, WARN-related payments are not treated as wages for unemployment purposes, so they cannot be used to deny or reduce your benefits in California. You do not have to wait for your last day — the filings here run through Jan 5, 2025 — and filing early is generally better than filing late.

No. Wages you earn at a new job during the notice period do not reduce what a former employer may owe under WARN. You do not need to delay a job search to protect a claim.

Generally three years. The federal WARN Act sets no limitations period of its own, so courts borrow the closest state deadline, which in California is the three-year period for a liability created by statute. The clock starts when you suffer an employment loss, not when the notice went out. Measured from the last day of work in this filing, Jan 5, 2025, three years runs to about Jan 5, 2028. If this was a layoff rather than an outright termination, the loss may not count until the layoff has lasted more than six months, which can start the clock later still. Treat all of it as an outer edge rather than a plan. Other claims arising from the same layoff run much shorter, and a severance offer usually carries its own deadline measured in days.