How the End of the COVID-19 National Emergency Affects Employee Benefits Plans

On April 10, 2023, President Biden signed a resolution ending the National Emergency (NE) as of that date. While the
NE has ended early, the presidential action does not affect the Public Health Emergency (PHE), which is still set to
expire on May 11. 

How does this affect employee benefit plans?
Based on informal guidance from the Department of Labor (DOL), it does not.

The NE and PHE affect different aspects of employee benefit plans. As you may recall, the NE sets forth the tolling of
deadlines for purposes of COBRA, HIPAA special enrollment, claims submission, claim appeals, and independent third-party review of denied claims. This tolling of deadlines is called the Outbreak Period, which ends the earlier of (1) one
year after the individual was first entitled to relief; or (2) 60 days after the expiration of the NE (or another date
announced by DOL, the Treasury Department, and the IRS). Once the Outbreak Period ends, regular deadlines are back
in effect.

Although the NE ended on April 10, the DOL maintains that the Outbreak Period will continue to run through July 10,
2023 (60 days after the anticipated NE end of May 11).

The PHE, on the other hand, expired on May 11 and affects COVID-related benefits offered under health plans.

The government recently released frequently asked questions (FAQs) to provide clarification and additional guidance regarding the end of both the NE and PHE. 

​​Key Takeaways

• The COVID-19 NE ends on April 10, 2023. However, per informal DOL guidance, this will not impact the Outbreak

Period. 

• The tolling of deadlines under the Outbreak Period will not extend beyond July 10, 2023 (60 days after the initial May 11 anticipated end to the NE).
• The COVID-19 PHE expired on May 11, 2023.
• New FAQs were issued, which further explain the impact of the ending of NE and PHE on employee benefit plans.
• COVID-19 testing, and treatment will no longer be required free of charge after the PHE expires; however, continuing to provide these services without cost-sharing will not affect HDHP/HSA status until further government notice.
• COVID-19 vaccines must still be provided in-network without cost-sharing by non-grandfathered plans (or out-of network if no in-network provider can provide the service).
• Employee notice and communication are required for material modification in plan benefits.

This information is provided by Lockton Companies, which administers the Minnesota Credit Union Employee Benefits Plan. ​Login to view the full alert.