COBRA的覆盖范围是什么?它是如何运作的?
所提供的
Find out more information about COBRA eligibility and if your employer may be required to offer it.
An employer who has 20 or more full-time-equivalent employees on at least 50% of its working days during the prior year must meet the requirements of IRC Sec. 4980B，也被称为COBRA.
不遵守规定 with COBRA requirements may result in serious penalties.
在眼镜蛇, an employer must give his covered employees (including spouses and dependent children who are covered) the opportunity to elect continuation coverage under an employer-maintained group health plan (including plans to which the employer does not contribute financially) after any of the following events that would otherwise result in loss of coverage:
- 受保雇员的死亡.
- 的 离婚 或受保雇员的合法离职.
- 雇员雇佣关系的终止, 除非有严重的不当行为, 或者减少工时，导致失去pp王者电子官网范围.
- 受保雇员有资格获得 医疗pp王者电子官网.
- A dependent child ceases to be covered by the plan due to his or her attained age.
- For retired employees, the filing by the employer for Chapter 11 bankruptcy.
连续报道
的 continued coverage offered must be identical to the coverage offered prior to the event causing the continuation.
的 plan may require the covered employee (spouse or dependents) to pay a premium, but it generally cannot exceed 102% of the cost of the plan for a person in a similar situation.
Terminated employees and employees with reduced hours must be provided coverage for up to 18 months (up to 29 months if disabled [by Social 安全 definition] during the first 60 days of COBRA coverage). 寡妇, 离婚的配偶, spouses of employees or retirees who lose coverage due to 医疗pp王者电子官网 eligibility and dependent children who become ineligible are given up to 36 months of coverage.
Each health plan must give written notice to each covered employee of his or her continuation coverage rights.
通知及选举规定
COBRA包含详细的规则和时间表，规定雇主何时, covered employees and health plans/plan administrators must provide notices of certain events or take certain actions. 的 most important of these is the notice of an individual's right to elect continuation coverage. An individual normally has only 60 days from the date of the COBRA election notice (triggered by a loss of group health coverage due to one of the aforementioned events) in which to elect continuation coverage. 如果他们在此期间没有选择延续pp王者电子官网, they normally give up their rights under COBRA to choose continuation coverage.
的 Department of Labor (DOL) has issued proposed changes to the required employer notices, to include information regarding the availability of health insurance coverage through the Patient Protection and Affordable Care Act (ACA) established healthcare marketplaces. ACA的pp王者电子官网范围可能比COBRA提供的要便宜.
不遵守规定
Employers who fail to comply with the COBRA Rules may incur an excise tax of $100 per qualified beneficiary for each day of noncompliance (with a maximum of $200 per day per covered family). COBRA Administrators who fail to provide the initial COBRA notice or the COBRA election notice when a qualifying event occurs are subject to a penalty of up to $110 per affected beneficiary per day under the Employee 退休 Income 安全 Act. 如果不遵守不是故意的, 但是由于合理的原因, the maximum excise tax is limited to 10% of the prior year's group health plan costs (with a maximum of $500,000).
2021年美国救援计划法案
的 2021年美国救援计划法案 provided for a 100% subsidy for COBRA premiums for a six-month period, 4月1日, 2021 - 9月30日, 2021, 对于那些失业或工作时间减少的人. 应用了许多限制和限制.
