Plan Management Guide

Small Employer | 2026

Continuation of Coverage

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COBRA

Group-sponsored health plans with 20 or more employees in the prior year generally must 
offer COBRA continuation to their employees and covered dependent(s). COBRA can continue for 18-36 months, depending on the qualifying event if premiums are paid in a timely manner.

 

Mini-COBRA

Mini-COBRA/State Continuation is available for Utah and Colorado companies that don’t 
meet the 20-employee requirement to offer COBRA. Mini-COBRA may extend an employee’s coverage up to 12 months. If you have employees outside of the state, they will not be eligible 
for mini-COBRA. See Utah Code 31A-22-722 for more information. Employees in Colorado should visit connectforhealthco.com. 

*Idaho and Nevada do not offer mini-COBRA.
*COBRA compliance is the responsibility of the employer. Select Health is not a COBRA administrator. Select Health’s role in relation to COBRA is to verify eligibility, benefits, and claim administration.
NOTE: Mini COBRA does not apply to Level Funded plans.


When to offer COBRA benefits: COBRA/Mini COBRA

Covered employees and dependent(s) are eligible to continue coverage when coverage is 
lost due to a qualifying event, as outlined below.
For a covered employee

  • Termination of employment except in the case of gross misconduct
  • Loss of eligibility due to reduction in employment hours

For covered spouse and dependent children

  • Divorce or legal separation of the spouse from the covered employee
  • Death of a covered employee
  • Loss of dependent child status under plan rules 

For more information, contact your agent, or visit dol.gov/general/topic/health-plans/cobra. For additional help, employers have access to the Mitratech Mineral platform by calling 877-800-6675. First-time Mineral users will need to create a free account.