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EMPLOYEE BENEFIT PLANS
12 Months Ended
Dec. 31, 2020
Retirement Benefits [Abstract]  
EMPLOYEE BENEFIT PLANS EMPLOYEE BENEFIT PLANSThe Company's 401(k) Employee Savings Plan (the "401(k) Plan") is available to all U.S. employees meeting certain eligibility criteria. The 401(k) Plan was amended at the time of the Zyla Merger in May 2020. The Company may make discretionary matching contributions for employees of Assertio Therapeutics, Inc., and the percentage of elective deferral contributions matched, if any, shall be a percentage as determined by the Company. The Company has elected to make matching contributions for former employees of Zyla Life Sciences, Inc in an amount equal to 100% of elective deferral contributions that are not over 3% of compensation, plus 50% of elective deferral contributions that are over 3% of compensation but are not over 5% of compensation. The Company contributed cash of $0.2 million to the 401(k) Plan during each of the years ended December 31, 2020 and 2019. The Company's common stock is not an investment option available to participants in the 401(k) Plan.