Do we need an Emergency Action Plan for warehouses with 30 people?

Yes. 29 CFR 1910.38 applies regardless of headcount once you have more than 10 employees on a shift. Your plan must cover evacuation roles, severe weather, ammonia or battery off-gassing, and communication with 911. Tie the plan into walking-working-surfaces inspections so dock doors, MEWP lanes, and muster points stay clear. Practice at least annually, log corrective actions that surface during drills, and translate the playbook for temporary crews. Inspectors often ask to see drill documentation plus how you alert temporary workers or drivers who speak limited English.