# COBRA — US federal employment law thresholds by employee count

For COBRA, full name is Consolidated Omnibus Budget Reconciliation Act; employee threshold is 20; requirement is requires employers to offer continuation coverage of employer-sponsored group health insurance to eligible employees and their dependents when coverage would otherwise be lost due to certain events such as termination; counting note is part-time and temporary employees are included in the head-count calculation, verified against its source on 2026-08-04.

- **Law:** COBRA
- **Full name:** Consolidated Omnibus Budget Reconciliation Act
- **Employee threshold:** 20
- **Requirement:** requires employers to offer continuation coverage of employer-sponsored group health insurance to eligible employees and their dependents when coverage would otherwise be lost due to certain events such as termination
- **Counting note:** part-time and temporary employees are included in the head-count calculation

## What the source says

> Consolidated Omnibus Budget Reconciliation Act (COBRA)

## Source

- https://stratus.hr/resources/federal-law-breakdown-how-many-employees

Last verified: 2026-08-04. Review by: 2027-08-04.
Part of [US federal employment law thresholds by employee count](https://referencesource.org/regulatory-threshold-triggers/).