COBRA

If your company is subject to COBRA, it is critical that you are aware of your responsibilities as an employer. An Employer is subject to COBRA if it employed 20 or more employees for over 50% of the preceding calendar year. All employees must be counted. Part time employees are counted as a fraction of an employee equivalent to the fraction of time they work compared to that of a regular full time employee.

Note that New Jersey Employers that are not subject to COBRA Laws should review the NJ State Continuation Regulation. (Information Provided under Helpful Links)

DOL COBRA Homepage (information on ARRA)
www.dol.gov/ebsa/cobra.html

Provides a detailed overview of the major provisions of COBRA
www.dol.gov/ebsa/pdf/cobraemployee.pdf

Frequently Asked Questions under COBRA
www.dol.gov/ebsa/faqs/faq_consumer_cobra.html