COBRA Administration

Income Levels

To be eligible for the full subsidy, a former employee must attain a modified adjusted gross income of less than $125,000 (or $250,000 for a couple filing jointly).

Individuals with a modified adjusted gross income of more than $125,000 (or $250,000 for a couple) will be eligible for a portion of the subsidy.

Those with an income level greater than or equal to $145,000 (or $290,000 as a couple) will not be eligible for the subsidy and may waive their right to premium assistance in order to avoid an income tax assessment.