You need to check with your insurance carrier as to their guidelines on who they consider an eligible' employee. As long as she remains eligible to be included on the group coverage and her premium continue to be paid, she will not need to go on COBRA. Your insurance carrier would be the best source for clarity on this, because there are several factors that can determine the guidelines, including the number of employees covered under your plan, the state in which you reside and the signed agreement you have with the insurance company via the guidelines you set forth in your application for Small Business — June 9, 2009 @ 3:55 pm '