Q.- We are trying to determine if we are subject to COBRA in 2013. How do we know if we have to offer COBRA?
A.- An employer that employed 20 or more employees on a typical business day during the preceding calendar year is subject to COBRA. All full-time and part-time common law employees of an employer are taken into account in determining the number of employees, not just those individuals who had health coverage. An individual who is not a common law employee, such as a self-employed individual, an independent contractor, or a non-employee director, is not counted. Part-time employees are considered a fraction of an employee, and employees employed outside of the United States, along with non-US citizen employees, are taken into account in determining if the employer meets the 20 employee threshold.
