Cobra — Payroll Definition

What is COBRA?

COBRA can require a covered group health plan to offer temporary continuation coverage after specified qualifying events. The maximum period is commonly 18 or 36 months depending on the event and beneficiary, with special extensions in some circumstances. A plan can generally charge up to 102% of the total premium, with a different maximum during a qualifying disability extension. Coverage, election, notice, and payment deadlines require the plan documents and current Department of Labor guidance.

How to apply this payroll definition

Locate the label beside its current-period amount, taxable-wage basis, and year-to-date total. Compare it with prior genuine statements, benefits materials, the employer's payroll documentation, and the primary source linked on this page. The same abbreviation can carry a different employer-specific meaning.

What the label does not prove

A familiar term or plausible amount does not authenticate a pay statement or confirm identity, employment, wages, deductions, tax compliance, or eligibility. Ask the verified payroll contact about an unknown code. Use current agency instructions or a qualified adviser when a rate, filing, benefit, garnishment, or legal decision depends on the answer.

Browse all payroll definitions or use the pay-statement codes guide.