COBRA administration is one of those services that runs smoothly until it doesn't — most employers handle the routine cases fine, but three specific mistakes come up often enough, and carry enough real financial exposure, that they're worth calling out on their own. Mistake 1: Miscalculating the Premium The standard rule is that a COBRA premium can't exceed 102% of what the plan actually costs for a similarly-situated active employee — the extra 2% covers administrative cost.

The Affordable Care Act has been part of the employer benefits landscape for over a decade — but for many small business owners, its requirements still feel murky. What are you actually required to do? What happens if you get it wrong? And does any of this even apply to a business your size? These are fair questions. The answers depend on how many employees you have, whether you offer health insurance, and how your workforce is structured. This guide breaks it down in plain l