COVID-19 - Relief Ending FAQs
FAQs for Ending of the COVID-19 National Emergency and Outbreak Period
On May 4, 2020, in response to the COVID-19 National Emergency, the Department of Labor (DOL), in coordination with the Department of the Treasury and the Internal Revenue Service issued a Joint Notice that announced the suspension of certain timeframes under the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code for group health plans, disability and other welfare plans, pension plans, and participants and beneficiaries of these plans during the Outbreak Period. These suspensions provided eligible individuals additional time to make important health coverage and other decisions affecting their benefits during the coronavirus Outbreak Period. On February 26, 2021, the Outbreak Period was clarified to apply from the date each individual or plan was first eligible for relief under the Joint Notice until the earlier of (a) 1 year from the date they were first eligible for relief, or (b) 60 days after the announced end of the COVID-19 National Emergency, whichever period is shorter.
Effective April 10, 2023, President Biden terminated the COVID-19 National Emergency upon signing H.J. Res 7 which became Public Law No. 118-3. Despite the end of the COVID-19 National Emergency on April, 10, 2023, the DOL has informally commented that, consistent with the FAQs they issued in March 2023, the outbreak period will end on July 10, 2023.
Below is a breakdown of how deadlines are impacted by ending the National Emergency and Outbreak Period.
| Event | Timing | Deadline | Note |
| Election | Qualifying Event before 5/12 | 9/8 election deadline | 60 days after 7/10 (the end of the Outbreak Period) |
| Qualifying Event on or after 5/12 but on or before 7/10 | 9/8 election deadline | 60 days after 7/10 (the end of the Outbreak Period) | |
| Qualifying Event on or after 7/11 | 60 days after COBRA election notice date election deadline | ||
| Event | Timing | Deadline | Note |
| Payment | Election before 5/12 | 8/24 initial payment deadline | 45 days after 7/10 (the end of the Outbreak Period) |
| Initial payment has been made prior to 7/10 | 8/9 subsequent monthly payment deadline | Additional subsequent monthly COBRA premium payments would be due the first of each month, subject to a 30-day grace period. | |
| Initial and subsequent monthly payment for only a portion of the COBRA window with election before 5/12 | 8/24 initial payment deadline | 45 days after 7/10 (the end of the Outbreak Period) | |
| Election between 5/12 and 7/10 | 8/24 initial payment deadline | 45 days after 7/10 (the end of the Outbreak Period) | |
| Election on or after 7/11 | 45 days after COBRA election | ||
| Event | Timing | Deadline | Note |
| Special Enrollment | Special Enrollment event before 5/12 | 8/9 enrollment deadline | 30 days after 7/10 (the end of the Outbreak Period) |
| Special Enrollment event on or after 5/12 but on or before 7/10 | 8/9 enrollment deadline | 30 days after 7/10 (the end of the Outbreak Period) | |
| Special Enrollment event on or after 7/11 | 30 days after S.E. event enrollment deadline |
Examples of Timing
In anticipation of the COVID-19 National Emergency ending, the three agencies released an FAQ on March 29, 2023, to clarify how the requirements related to suspended periods for individual actions will change after the COVID-19 National Emergency ends. The examples below are taken from that FAQ and supplemented to include additional situations.
Example 1 (Electing COBRA)
Facts: Individual A works for Employer X and participates in Employer X’s group health plan. Individual A experiences a qualifying event for COBRA purposes and loses coverage on April 1, 2023. Individual A is eligible to elect COBRA coverage under Employer X’s plan and is provided a COBRA election notice on May 1, 2023.
What is the deadline for Individual A to elect COBRA?
| Qualified Event Date | COBRA Election Notice Date | Last Day of Election Period | Conclusion |
| 4/1/2023 | 5/1/2023 | 9/8/2023 | The last day of Individual A’s COBRA election period is 60 days after July 10, 2023 (the end of the Outbreak Period), which is September 8, 2023. |
Example 2 (Electing COBRA)
Facts: Same facts as Example 1, except the qualifying event and loss of coverage occur on May 12, 2023, and Individual A is eligible to elect COBRA coverage under Employer X’s plan and is provided a COBRA election notice on May 15, 2023.
What is the deadline for Individual A to elect COBRA?
| Qualified Event Date | COBRA Election Notice Date | Last Day of Election Period | Conclusion |
| 5/12/2023 | 5/15/2023 | 9/8/2023 | Because the qualifying event occurred on May 12, 2023, after the end of the COVID-19 National Emergency but during the Outbreak Period, the extensions under the emergency relief notices still apply. The last day of Individual A’s COBRA election period is 60 days after July 10, 2023 (the end of the Outbreak Period), which is September 8, 2023. |
Example 3 (Electing COBRA)
Facts: Same facts as Example 1, except the qualifying event and loss of coverage occur on July 12, 2023, and Individual A is eligible to elect COBRA coverage under Employer X’s plan and is provided a COBRA election notice on July 15, 2023.
What is the deadline for Individual A to elect COBRA?
| Qualified Event Date | COBRA Election Notice Date | Last Day of Election Period | Conclusion |
| 7/12/2023 | 7/15/2023 | 9/13/2023 | Because the qualifying event occurred on July 12, 2023, after the end of both the COVID-19 National Emergency and the Outbreak Period, the extensions under the emergency relief notices do not apply. The last day of Individual A’s COBRA election period is 60 days after July 15, 2023, which is September 13, 2023. |
Example 4 (Paying COBRA Premiums)
Facts: Individual B participates in Employer Y’s group health plan. Individual B has a qualifying event and receives a COBRA election notice on October 1, 2022. Individual B elects COBRA continuation coverage on October 15, 2022, retroactive to October 1, 2022.
When must Individual B make the initial COBRA premium payment and subsequent monthly COBRA premium payments?
| Qualified Event Date | COBRA Election Notice Date | Election Date | Initial COBRA Premium Payment Date | Conclusion |
| 10/1/2022 | 10/1/2022 | 10/15/2022 | 8/24/2023 | Individual B has until 45 days after July 10, 2023 (the end of the Outbreak Period), which is August 24, 2023, to make the initial COBRA premium payment. The initial COBRA premium payment would include the monthly premium payments for October 2022 through July 2023. The premium payment for August 2023 must be paid by August 30, 2023 (the last day of the 30-day grace period for the August 2023 premium payment). Subsequent monthly COBRA premium payments would be due the first of each month, subject to a 30-day grace period. |
Example 5 (Paying COBRA Premiums)
Facts: Same facts as Example 4, except that Individual B made an initial payment on February 8, 2023, which covers premiums from October 2022 through January 2023.
When must Individual B make the subsequent monthly COBRA premium payments?
| Qualified Event Date | COBRA Election Notice Date | Election Date | Subsequent Monthly COBRA Premium Payment Date | Conclusion |
| 10/1/2022 | 10/1/2022 | 10/15/2022 | 8/9/2023 | Individual B has until 30 days after July 10, 2023 (the end of the Outbreak Period), which is August 9, 2023, to make the subsequent monthly COBRA premium payment. The subsequent monthly COBRA premium payment would include the monthly premium payments for February 2023 through July 2023. The premium payment for August 2023 must be paid by August 30, 2023 (the last day of the 30-day grace period for the August 2023 premium payment). Additional subsequent monthly COBRA premium payments would be due the first of each month, subject to a 30-day grace period. |
Example 6 (Paying COBRA Premiums)
Facts: Same fact pattern as Example 5, except Individual B only wants the COBRA continuation coverage for the period of October 2022 through December 2022.
When must Individual B make the initial COBRA premium payment for October 2022 and subsequent monthly COBRA premium payments for November and December 2022?
| Qualified Event Date | COBRA Election Notice Date | Election Date | Initial COBRA Premium Payment Date | Conclusion |
| 10/1/2022 | 10/1/2022 | 10/15/2022 | 8/24/2023 | Individual B has until 45 days after July 10, 2023 (the end of the Outbreak Period), which is August 24, 2023, to make the initial COBRA premium payment and any subsequent monthly COBRA premium amounts for all months they want COBRA coverage, through July 2023.
Using the facts above, the COBRA premium payments due for Individual B by August 24, 2023, would include the monthly premium payments for October 2022, November 2022 and December 2022.
Individuals cannot have a gap in coverage. The coverage must start on the Qualified Event Date and coverage months must be consecutive. Individuals cannot choose which months to have coverage within their (18, 29 or 36 month) COBRA period. |
Example 7 (Paying COBRA Premiums)
Facts: Individual B participates in Employer Y’s group health plan. Individual B has a qualifying event and receives a COBRA election notice on June 1, 2023. Individual B elects COBRA continuation coverage on June 28, 2023, retroactive to June 1, 2023.
When must Individual B make the initial COBRA premium payment and subsequent monthly COBRA premium payments?
| Qualified Event Date | COBRA Election Notice Date | Election Date | Initial COBRA Premium Payment Date | Conclusion |
| 06/01/2023 | 06/01/2023 | 06/28/2023 | 8/24/2023 | Individual B has until 45 days after July 10, 2023 (the end of the Outbreak Period), which is August 24, 2023, to make the initial COBRA premium payment. The initial COBRA premium payment would include the monthly premium payments for June 2023 and July 2023. The premium payment for August 2023 must be paid by August 30, 2023 (the last day of the 30-day grace period for the August 2023 premium payment). Subsequent monthly COBRA premium payments would be due the first of each month, subject to a 30-day grace period. |
Example 8 (Paying COBRA Premiums)
Facts: Individual B participates in Employer Y’s group health plan. Individual B has a qualifying event on August 1, 2023 and receives a COBRA election notice on August 10, 2023. Individual B elects COBRA continuation coverage on August 28, 2023, retroactive to August 1, 2023.
When must Individual B make the initial COBRA premium payment and subsequent monthly COBRA premium payments?
| Qualified Event Date | COBRA Election Notice Date | Election Date | Initial COBRA Premium Payment Date | Conclusion |
| 08/01/2023 | 08/10/2023 | 08/28/2023 | 09/12/2023 | Individual B has until 45 days after the election date of 08/28/2023 to make the initial COBRA premium payment which is 09/12/2023.
Subsequent monthly COBRA premium payments would be due the first of each month, subject to a 30-day grace period. |
Example 9 (Special Enrollment Period)
Facts: Individual C works for Employer Z. Individual C is eligible for Employer Z’s group health plan, but previously declined participation. On April 1, 2023, Individual C gave birth and would like to enroll herself and the child in Employer Z’s plan. However, open enrollment does not begin until November 15, 2023.
When may Individual C exercise her special enrollment rights?
| Qualified Life Event | Qualified Event Date | Last Day of Election Period | Conclusion |
| Birth | 4/1/2023 | 8/9/2023 | Individual C and her child qualify for special enrollment in Employer Z’s plan as early as the date of the child’s birth, April 1, 2023. Individual C may exercise her special enrollment rights for herself and her child until 30 days after July 10, 2023 (the end of the Outbreak Period), which is August 9, 2023, as long as she pays the premiums for the period of coverage after the birth. |
Example 10 (Special Enrollment Period)
Facts: Same facts as Example 9, except that Individual C gave birth on May 12, 2023.
When may Individual C exercise her special enrollment rights?
| Qualified Life Event | Qualified Event Date | Last Day of Election Period | Conclusion |
| Birth | 5/12/2023 | 8/9/2023 | Individual C and her child qualify for special enrollment in Employer Z’s plan as of the date of the child’s birth, May 12, 2023. Because Individual C became eligible for special enrollment on May 12, 2023, after the end of the COVID-19 National Emergency but during the Outbreak Period, the extensions under the emergency relief notices still apply. Individual C may exercise her special enrollment rights for herself and her child until 30 days after July 10, 2023 (the end of the Outbreak Period), which is August 9, 2023, as long as she pays the premiums for the period of coverage after the birth. |
Example 11 (Special Enrollment Period)
Facts: Same facts as Example 9, except that Individual C gave birth on July 12, 2023.
When may Individual C exercise her special enrollment rights?
| Qualified Life Event | Qualified Event Date | Last Day of Election Period | Conclusion |
| Birth | 7/12/2023 | 8/11/2023 | Individual C and her child qualify for special enrollment in Employer Z’s plan as of the date of the child’s birth, July 12, 2023. Because Individual C became eligible for special enrollment on July 12, 2023, after the end of both the COVID-19 National Emergency and the Outbreak Period, the extensions under the emergency relief notices do not apply. Individual C may exercise her special enrollment rights for herself and her child until 30 days after July 12, 2023, which is August 11, 2023, as long as she pays the premiums for the period of coverage after the birth. |
