An employee assistance program (EAP) is a work-based intervention program designed to identify and assist employees in resolving personal problems (e.g., marital, financial or emotional problems; family issues; substance/alcohol abuse) that may be adversely affecting the employee’s performance. EAPs that offer medical benefits such as direct counseling and treatment, rather than just referrals for counseling and treatment, are regulated under ERISA and subject to COBRA. EAP plans are usually 100% paid by the employer and can include a wide array of other services, such as nurse lines, basic legal assistance and referrals, adoption assistance, or assistance finding elder care services. EAP services can be made available not only to the employee but also to immediate family members or anyone living in their home.
via Employee Assistance Program (EAP): General: What is an employee assistance program?.