Based on the short payment rule - if an employee's COBRA payment is short by an "insignificant amount" — either 10 percent or $50, whichever is the lesser of the two — an employer must accept the short payment as payment in full, or notify the employee of the deficiency and allow them another 30 days from the date they you received the notification to correct the deficiency. Use this form to notify an employee of a deficient COBRA coverage payment.
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