COBRA Administration

Plan Sponsor Reports

Plan sponsors entitled to reimbursement must adhere to specific reporting standards.

Reports must include:

• The reason for involuntary termination of each eligible individual
• The amount of payroll taxes offset due to subsidy amounts
• Any estimated offset amounts to payroll taxes for future periods in connection with the subsidy reimbursement
• Subsidy amounts that apply to each eligible individual and their dependents, Social Security Numbers of all assistance-eligible individuals, and whether the subsidy is for coverage of one individual or two or more individuals