Browse health, insurance and disability deduction codes.
COB may describe a continuation-coverage payment under an employer’s codebook. The federal programme is COBRA, but the shorter payroll label alone does not establish eligibility or who is covered.
Employer-specific label: this is a possible interpretation. Confirm the full meaning in the codebook for the employer that issued your statement.
How to read this entry
Use the possible interpretation COBRA or continuation-coverage payment alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
A continuation premium paid directly to an administrator may not appear as an employee deduction on a final paycheck. A memo amount should be distinguished from a collected premium.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Check the election notice, coverage period, dependants and payment destination.
Compare related entries
Read the health, insurance and disability deduction codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on health, insurance and disability deduction codes provides background on the underlying rules. It does not validate an individual employer’s internal abbreviation.