The Departments of Labor, Tax, and Health & Human Services Issue Guidance Regarding Group Health Plan Requirement to Cover OTC COVID19 Tests at 100%

Late February 4, 2022, the government issued FAQs About Families First Coronavirus Response Act and Coronavirus Aid, Relief, and Economic Security Act Implementation Part 52 (FAQs Part 52). Prior guidance issued on January 10, 2022, FAQs about Affordable Care Act Implementation Part 51, Families First Coronavirus Response Act and Coronavirus Aid, Relief, and Economic Security Act Implementation (FAQs Part 51), requires both fully-insured and self-insured group health plans to cover Over-the-Counter (OTC) COVID-19 tests at 100% with or without a doctor’s order. FAQs 52 modifies and clarifies the OTC COVID-19 test safe harbor, provides guidance regarding mitigating fraud and abuse, and explains how reimbursement for OTC COVID-19 tests coordinates with flexible spending accounts or similar account-based plans.