Which of the following conditions can enable severance eligibility for large employers?

• A. Payroll of at least $5 million OR 25+ workers laid off in a year
• B. Payroll of at least $2.5 million OR 50+ workers laid off in six months
• C. 100 workers laid off in a week
• D. Payroll at least $1 million OR 10+ workers laid off in six months

Answer: (B)

Severance eligibility for large employers rests on two thresholds: the employer’s size in payroll and the scale of layoffs within a defined period. The law recognizes that either a substantial payroll or a sizable group laid off within six months can trigger severance obligations. The correct condition—payroll of at least $2.5 million OR 50 or more workers laid off in six months—embodies these two routes: if the company has a large payroll, severance can apply even if the layoff count isn’t huge; if many workers are laid off within six months, severance can apply even if payroll is below the threshold.

This aligns with the idea of protecting employees in big‑employer restructurings, either through financial size or through mass layoffs over a defined period. The other options don’t fit because they rely on timeframes, counts, or payroll levels that don’t match the standard large‑employer triggers (for example, a one‑week window, a longer than six‑month window, or lower thresholds than the established $2.5 million or 50 workers in six months).