Which of the following is NOT an element of COBRA qualifications?

The correct answer is that the salary level of the employee is not an element of COBRA qualifications. COBRA, which stands for the Consolidated Omnibus Budget Reconciliation Act, provides eligible employees and their dependents the right to temporarily continue their health insurance coverage at group rates after certain qualifying events, such as job loss or a reduction in hours.

To be eligible for COBRA coverage, specific qualifying criteria must be met, which do not involve the employee's salary. Instead, the criteria focus more on the nature of the employment relationship, including how long the employee has worked for the employer, whether the employer has the requisite number of employees to qualify under COBRA, and details regarding the employee's health condition can be relevant in determining if they experienced a qualifying event (like a termination of employment).

The length of service with the employer is relevant because it determines eligibility; similarly, the number of employees in the group plan is also a qualification threshold as COBRA applies to group health plans with a certain number of participants. Thus, the focus of COBRA qualifications is primarily on employment status and the specifics of the health plan itself rather than compensatory factors such as salary.