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COBRA Health Insurance Continuation

InsuranceFederal

Source of this page

This regulation detail page is rendered from the SMBRegs static catalog, not a live government database record. Use the official filing link below to verify current requirements before filing or relying on this summary.

Description

Employers with 20+ employees who offer group health insurance must provide COBRA continuation coverage to employees who lose coverage due to qualifying events. Coverage lasts 18-36 months.

Key Details

Jurisdiction
Federal
Category
Insurance
Renewal Frequency
ongoing
Estimated Cost
Administrative costs for tracking and notification
Estimated Time
Ongoing compliance

Penalties for Non-Compliance

$110 per day per affected individual; excise tax of $100 per day per violation

Who This Applies To

Minimum Employees: 20+

Official Filing Link

https://www.dol.gov/general/topic/health-plans/cobra