Cobra Menu for the Self-Employed Federal Cobra laws only affect a Self-employed person if there are employees and 20 or more. Some states have extended the COBRA laws to a smaller number of employees. This page has links to all the pages relating to Cobra on this web site. If you desire to read more about COBRA these links will take you to the Employer section of this web page. What is Cobra What are the Employer and Employee Responsibilities for Cobra? How does HIPAA affect COBRA Forms (courtesy of the Department of Labor) Sample Notice of Cobra Rights prior to a qualified event - General Notice Sample Notice of Cobra Rights following a qualified event - Election Notice