COBRA Notice Deadlines: the 44-Day, 30+14, 90-Day and 60-Day Rules
Published October 5, 2026
COBRA has a chain of deadlines, and most of them run from a different starting point. Here is each one, who it applies to, and where it comes from.
The deadline map
| Deadline | Who | Rule |
|---|---|---|
| 30 days | The employer notifies the plan administrator of the qualifying event (employee's death, end of employment, reduced hours, Medicare entitlement, employer bankruptcy). | 30 days after the event, or after the loss of coverage if the plan starts the clock there. (Source: 29 CFR 2590.606-2, notice requirement for employers, (a) and (b).) |
| 14 days | The plan administrator sends the election notice. | 14 days after receiving the notice of the qualifying event. (Source: 29 CFR 2590.606-4, notice requirements for plan administrators, (b)(1).) |
| 44 days | When the employer is also the plan administrator. | 44 days after the event, or after the loss of coverage if the plan starts the clock there. (Source: 29 CFR 2590.606-4, notice requirements for plan administrators, (b)(2).) |
| 60 days, then 14 | Divorce, legal separation, or a child losing dependent status: the beneficiary reports it, then the administrator sends the election notice. | The plan's reporting period cannot end before 60 days after the latest of the event, the loss of coverage, or the date the beneficiary was told about the duty to report. (Source: 29 CFR 2590.606-3, notices from covered employees and qualified beneficiaries, (c)(1).) The administrator then has 14 days. (Source: 29 CFR 2590.606-4, notice requirements for plan administrators, (b)(1).) |
| 90 days | The general notice to each covered employee and spouse. | 90 days after coverage begins, or earlier if an election notice is due first. (Source: 29 CFR 2590.606-1, general notice of continuation coverage, (b)(1).) |
| 60 days | The election period. | Cannot end before 60 days after the later of the loss of coverage and the date the election notice is provided. (Source: 26 CFR 54.4980B-6, electing COBRA continuation coverage, Q&A-1(a).) |
| 45 days | The first premium payment. | A plan cannot require payment earlier than 45 days after the election. (Source: 26 CFR 54.4980B-8, paying for COBRA continuation coverage, Q&A-5(b).) |
| 30 days | Grace period for each later payment. | Payment is timely if made within 30 days after the first day of the period it covers, or later if the plan allows. (Source: 26 CFR 54.4980B-8, paying for COBRA continuation coverage, Q&A-5(a).) |
30 plus 14 versus 44
With a separate plan administrator, the employer has 30 days to report the event and the administrator then has 14 days from receiving that report. (Source: 29 CFR 2590.606-2, notice requirement for employers, (b).) (Source: 29 CFR 2590.606-4, notice requirements for plan administrators, (b)(1).) When the employer is also the administrator, the regulation gives one combined deadline of 44 days. (Source: 29 CFR 2590.606-4, notice requirements for plan administrators, (b)(2).) Multiemployer plans have their own timing: the later of the 14-day period or the period in the plan's terms. (Source: 29 CFR 2590.606-4, notice requirements for plan administrators, (b)(3).)
Worked timeline
An employee's job ends on September 30, 2026, and plan coverage ends the same day. The employer administers its own plan.
| Step | Date |
|---|---|
| Election notice due (44 days after September 30) | November 13, 2026 |
| Notice actually sent | October 9, 2026 |
| Election period open until at least (60 days after October 9, the later date) | December 8, 2026 |
| The employee elects (sends the election form) | November 20, 2026 |
| Earliest date the plan can require the first payment (45 days after November 20) | January 4, 2027 |
An election counts as made on the date it is sent to the plan administrator, not the date it arrives. (Source: 26 CFR 54.4980B-6, electing COBRA continuation coverage, Q&A-1(b).) After the first payment, each month's payment is timely within 30 days after the first day of that month. (Source: 26 CFR 54.4980B-8, paying for COBRA continuation coverage, Q&A-5(a).)
Where these go wrong
- An election deadline in the notice that is less than 60 days after the notice date, because it was counted from the event instead.
- A first payment demanded sooner than 45 days after the election.
- A grace period shorter than 30 days.
- Counting 44 days when a separate administrator is involved, or 14 days when the employer is its own administrator.
Every one of these is a date in the notice you can check against the event before it goes out. For what the notice itself must say, see the 14-item checklist.
Check the notice before it goes out. The COBRA Notice Content QA checks a draft election or general notice for every required item, works out the deadline from the event date, and flags stated dates and payment terms that fall short of the minimums. $25.00 per completed check, with free sample runs on the page. Check a notice
A clean report is not legal advice and not a guarantee against DOL penalties.
Related
Sources
- 29 CFR 2590.606-2, notice requirement for employers
- 29 CFR 2590.606-4, notice requirements for plan administrators
- 29 CFR 2590.606-3, notices from covered employees and qualified beneficiaries
- 29 CFR 2590.606-1, general notice of continuation coverage
- 26 CFR 54.4980B-6, electing COBRA continuation coverage
- 26 CFR 54.4980B-8, paying for COBRA continuation coverage
Read October 5, 2026. SpreadRun is not affiliated with or endorsed by the Department of Labor or the IRS. This is general information, not legal advice. Where this page and the regulations differ, the regulations control.