MyCo Glossary · US HR & Payroll

COBRA: Continuation of Health Coverage Explained

COBRA is the federal law that lets employees and their dependents keep group health coverage temporarily after a qualifying event like job loss, at their own expense. It generally applies to employers with 20 or more employees.

Who is covered by COBRA

COBRA applies to group health plans of employers with 20 or more employees on a typical business day in the prior year. Many states have 'mini-COBRA' laws covering smaller employers.

Qualifying events

COBRA is triggered by events that would otherwise end coverage, such as:

  • Voluntary or involuntary job loss (except gross misconduct)
  • Reduction in hours below plan eligibility
  • Divorce or legal separation
  • Death of the covered employee
  • A dependent aging out of the plan

Coverage period and cost

COBRA coverage usually lasts 18 months (up to 36 in some cases). The individual pays the full premium plus up to a 2% administrative fee — often a surprise compared to the subsidized employee rate.

Employer obligations

Employers must provide an initial COBRA notice and an election notice within strict timelines after a qualifying event. Missing notices creates real liability.

Related terms

ACA →ERISA →EPLI →FLSA →

Want to skip the rules?

MyCo handles US compliance automatically

Stop worrying about which rule applies. MyCo applies federal and state payroll, leave, and overtime rules correctly for every employee in every state.

Book Your Free Demo →

FAQs about COBRA

Which employers must offer COBRA?

Generally those with 20 or more employees. Smaller employers may be covered by state 'mini-COBRA' laws.

How long does COBRA last?

Typically 18 months, extending to 29 or 36 months for certain qualifying events.

Who pays for COBRA coverage?

The individual pays the full premium plus up to a 2% administrative fee.

How does MyCo help with COBRA?

MyCo flags qualifying events and helps you issue required COBRA notices on time so you stay compliant.