Employers subject to COBRA have been required since April 1, 2021, to pay premiums for employees who were involuntarily terminated (other than for gross misconduct) or subject to reduced hours. The obligation ends September 30, 2021. However, employers must give notice about the conclusion of this free coverage no later than tomorrow. They can use a model notice from the DOL. Employers can cover their costs through a refundable employment tax credit. #IdeaoftheDay