[FateOfNations]

Sounds like employers must attribute remote workers to a physical site for WARN Act purposes. The DOL provides the following guidance in that regard:

> Workers who primarily travel, who are outstationed or whose duties involve work outside the employer's primary work sites are considered to be assigned to the single site of employment to which they are assigned in the employer's organizational structure, the home base from which work is assigned, or the home base to which workers report. (https://webapps.dol.gov/elaws/eta/warn/glossary.asp?p=Single...)