Employer closure notices require sixty days' advance notice to government, subject to limited exemptions and emergency waivers. Employers must serve sixty days' notice to the appropriate Government, in the prescribed manner, stating reasons for intended closure before it becomes effective. Exemptions apply to establishments with fewer than fifty workers and to construction projects; the appropriate Government may by order waive the notice requirement for specified periods where exceptional circumstances (such as accidents, employer death, natural calamities or similar events) justify dispensation.