DVD『日本人マネージャー必須DVD - セクハラ基礎知識:アメリカ版』一部抜粋

ウェビナー『人事管理の最新事情』一部抜粋

Online Seminar

<!–:en–>COBRA PREMIUM SUBSIDY COMES TO END<!–:–>

August 24, 2011

A stimulus plan requirement directing employers to offer subsidized COBRA coverage to qualifying individuals is coming to an end Aug. 31. Normally, employers can charge 102 percent of plan premiums for health care continuation coverage under the Consolidated Omnibus Budget Reconciliation Act, but the American Recovery and Reinvestment Act created a temporary requirement to offer COBRA coverage at 35 percent of the regular cost for up to 15 months. Although employers paid the other 65 percent, they could offset the cost through payroll tax credits. To trigger eligibility for continuation coverage at the subsidized rate, involuntary employment termination had to occur between Sept. 1, 2008, and May 31, 2010. That means the requirement expires Aug. 31 for the last of the eligible individuals. 08-24-2011. Bureau of National Affairs.