The working job title and position type fields automatically populate from the information on the direct care and supervisor wages – employees section.

For each working job title, provide the actual cost of each benefit by cost type (e.g., health insurance, vision insurance). Only include costs the organization pays.

Use the “other benefits” field to report the costs associated with employee benefits that are not listed but are attributable to specific employees.

Do not include the following costs:

If the organization uses a self-funded benefit program, the cost report preparer might not be able to directly link costs to specific position classifications. In this situation, the cost report preparer should report these costs on the other benefits, including cost allocation section.
Note: This is not a typical benefit structure.

For each working job title, provide the actual total cost to the organization for each listed payroll tax. Do not include payroll tax amounts paid by the employee.

If the organization has paid its payroll taxes, the cost report preparer must report them. There are very few instances in which an organization would not have a cost for these taxes (e.g., a family provider in their own home may not report payroll taxes).

Note: If the organization did not withhold payroll taxes for an employee (e.g., the organization issued Form 1099 for contractors or the business owner is the sole employee), the cost report preparer must explain this in a note by selecting the Notes button located at the top right of the page on the direct care staff and supervisor wages, benefits and allocations and/or administrative and program support salaries, benefits and allocations pages within the cost reporting system. If the cost report preparer does not add a note, DHS will prompt them to make the necessary corrections and resubmit the cost report.