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Planning and Implementing a Temporary Layoff in the Age of COVID-19
The Wagner Law Group Link to more items from this source
Mar. 30, 2020

"[E]mployers may want to keep employees who are placed on unpaid leave or who have a reduction in hours on the group health plan as active employees, and the employer should consider whether to subsidize the coverage.... [S]ome insurers and stop-loss providers are not allowing employees on unpaid leaves to stay on the group health plan, because they are not 'actively employed.' Accordingly, some employers have temporarily laid off employees (i.e., terminated the employees) to avoid potential penalties under the ACA."

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