The Two Primary COBRA Notices
| Notice | To Whom | Timing | Content |
|---|---|---|---|
| General notice (initial notice) | Employee and spouse within 90 days of becoming covered | Within 90 days of coverage start | Description of COBRA rights and plan administrator contact information |
| Election notice (qualifying event notice) | All qualified beneficiaries | Within 14 days of plan administrator receiving notice of qualifying event | Description of qualifying event, coverage available, election deadline, premium amount, and payment procedures |
The 60-Day Election Period
Qualified beneficiaries have 60 days from the later of the date coverage is lost or the date the election notice is provided to elect COBRA continuation coverage. If a qualified beneficiary elects COBRA within the 60-day period, coverage is retroactive to the date coverage was lost — there is no gap in coverage.
COBRA Notice Penalties
Watch Out
The penalty for failure to provide a timely COBRA election notice is $110/day per qualified beneficiary. For a family of four, that is $440/day. A 30-day delay in providing the election notice results in a $13,200 penalty for that family. COBRA notice administration is not a low-stakes compliance function — it requires a reliable, documented process.