The American Rescue Plan Act made some changes with respect to COBRA. Certain individuals who are or would have been eligible for COBRA between 4/1/21 and 9/30/21 must be provided notice of premium subsidies that are available for this six-month period. Individuals who are eligible for the premium assistance will not have to pay the COBRA premium between 4/1/21 and 9/30/21. The employer must pay the premium, but then can take a credit for it on its Medicare payroll taxes. Please review the links below and reach out to your risk management consultant with any questions.

https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/faqs/cobra-premium-assistance-under-arp.pdf

https://www.dol.gov/agencies/ebsa/laws-and-regulations/laws/cobra/premium-subsidy