Uniformed Services Employment and Reemployment Rights Act

When employees leave their job to perform military service, they have the right to elect to continue an existing employer-based health plan coverage, including dependent coverage under the Uniformed Services Employment and Reemployment Rights Act (USERRA).

Covered Plans

USERRA applies to virtually all U.S. employers, regardless of size.


Employers must provide to persons entitled to the rights and benefits under USERRA, a notice of the rights, benefits and obligations of such persons and such employers under USERRA.

Click Here for a model poster.

Employers can provide the notice to employees in other ways that will minimize costs while ensuring that the full text of the notice is provided (e.g., by handing or mailing out the notice, distributing the notice via electronic mail, or including it in the Summary Plan Description).

USERRA Provisions

Under USERRA, individuals performing military duty of more than 30 days may elect to continue employer sponsored health care for up to 24 months; however, they may be required to pay up to 102 percent of the full premium.

The “HEART Act” allows, but does not require, employers who offer health FSAs to permit reservists who are ordered or called to active duty to take a Qualified Reservist Distribution from their health FSAs. For more information, click on the “HEART Act and FSAs” section on this Geek Out! page.

Additional Resources

Click Here for the Department of Labor Web Site.

Heroes Earnings Assistance and Relief Tax (HEART) Act Guidance Notice 2008-82