If you offer a self-insured health insurance plan, you are required to report COBRA benefits provided to former employees. If you are fully-insured, you do not need to report these, because your insurance provider will do so.


Note: Regardless of the type of health insurance plan you offer, you are required to report COBRA offers of coverage for any active employees that have experienced a reduction in hours.



For specific examples of when COBRA needs to be reported and how to report it, see our guide to Capturing Changes on Your Employee Datasheet and the Sample Scenarios for the Employee Datasheet.