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elaws - employment laws assistance for workers and small businesses

- Health Benefits Advisor for Employers

How Many Employees in the Previous Calendar Year

Small-employer group health plans are not subject to COBRA. COBRA applies to employers with at least 20 employees on more than 50 percent of its typical business days in the previous calendar year. Both full- and part-time employees are counted to determine whether a plan is subject to COBRA. Each part-time employee counts as a fraction of a full-time employee, with the fraction equal to the number of hours that the part-time employee worked divided by the hours an employee must work to be considered full-time.

Did you employ at least 20 employees, as described above, on more than 50 percent of your company's typical business days in the previous calendar year?