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DWRS Cost Reporting Tool Instruction Manual

DWRS Cost Reporting Tool Instruction Manual

Direct care and supervisor wages – employees

Page updated: 4/6/22

This section of the cost report collects information about direct care staff and direct care supervisory salary and wage costs and related hours paid during the annual (i.e., entire year) reporting period.

Category

Instructions

Working job title

Provide the working job title for each direct care worker and direct care supervisor. If the organization has multiple employees with the same job title (e.g., human services worker, direct care services worker I), group them together on the same row.

When determining the reporting groups of job titles, consider that each group’s costs must be allocated down to the service-level staff type. If the organization provides multiple services and/or types of staffing, it will be easier to allocate by grouping working job titles so they align with allocation categories listed on the direct care and supervisor wages and benefits cost allocation – employees section.

Example: An organization has a job title of “direct care services worker I.” Lola is a direct care services worker I who works at both a residential facility and a day service facility. It is easier for the organization to allocate Lola’s time by creating a “direct care services worker I – residential” and a “direct care services worker I – day support” working job title grouping and allocating Lola’s time to each grouping.

Position type

Use the drop-down menu to select the position type that best fits the job functions for each reported working job title.

Report licensed direct care workers separately from direct care workers who are not licensed.

For information about what defines a direct care worker, refer to the definition of direct care worker.

For information about what defines a direct care supervisor, refer to the definition of direct care supervisor.

For employees who fill multiple position types (e.g., employee who has job duties as a direct care worker and supervisor), choose the position type that best fits the employee’s primary duties.

Example: Asha spends 60% of her time in a supervisor role and 40% of her time a direct support/care worker role. The organization lists Asha’s position type as a direct care supervisor because she spends most of her time in that role.

Employee receives customized pay for working with deaf and hard of hearing

For each working job title, specify whether the employee or group of employees receives a wage differential or other premium pay for working with people who are deaf or hard of hearing.

In some situations, employees share a working job title, but some receive a pay differential for working with people who are deaf or hard of hearing, and others do not. In this case, group employees who receive a pay differential for working with people who are deaf or hard of hearing on one row and employees who do not on another row.

Only ungroup employees if the employees who work with people who are deaf or hard of hearing receive a wage differential or premium pay for this work.

Example: Alejandro, Kelly and Marcus work at an organization under the working job title “direct care services worker I.” Alejandro and Kelly both work with people who are deaf or hard of hearing, and they receive a wage differential for that work. However, Marcus does not work with people who are deaf or hard of hearing. The organization groups together Alejandro and Kelly, and it lists Marcus separately even though all three employees have the same working job title.

Pay type with hours

Provide the total annual wages and hours paid for each category listed, including:

  • · Regular (all regular hours, awake or asleep, worked by staff).
  • · Overtime.
  • · Holiday.
  • · Vacation.
  • · Sick.
  • · Paid time off (PTO).
  • Account for regular and overtime hours separately. All hours reported should include the total wage the organization pays during that hour, not the additional wage cost for the category. Make sure to include the pay type and hours for the entire reporting year, not just a weekly/monthly rate of what the staff member is paid.

    Example: Joey is a non-exempt employee. In a two-week pay period, Joey works 80 hours of regular time at a pay rate of $13.50 per hour and 10 hours of overtime at a pay rate that is 1.5 times his regular hourly pay—$20.25 per hour ($13.50 multiplied by 1.5). The organization separately reports $1,080.00 in wages and 80 hours under regular pay, and $202.50 in wages and 10 hours under overtime pay.

    Account for holiday, vacation, sick and PTO separately, regardless of whether the pay amount is different. Calculate the pay for each pay type and incorporate the hours.

    Example: Cara is a non-exempt employee. In a two-week pay period, Cara works 80 hours of regular time at a pay rate of $13.50 per hour, as well as 5 hours of holiday and 5 hours of vacation at a pay rate that is 1.5 times her regular hourly pay—$20.25 per hour ($13.50 multiplied by 1.5). The organization separately reports $1,080.00 in wages and 80 hours under regular pay, $101.25 in wages and 5 hours under holiday pay and $101.25 in wages and 5 hours vacation.

    If the organization does not separately account for holiday, vacation and sick time (or some combination of these), report these costs in the “PTO (paid time off)” category.

    Pay type without hours

    Provide the total wages for pay types not usually affiliated with hours, including:

  • · Bonus or incentive payments.
  • · Paid-asleep wages that cannot be allocated by hours (e.g., per diem, rent coverage costs).
  • · On-call pay wages.
  • · Training wages.
  • · All other pay.
  • Describe the nature of reported “all other pay”

    For amounts provided under “all other pay,” describe the type of benefit paid. Include enough detail so a person unfamiliar with the organization can understand the pay type and related costs.

    Total wages and total hours

    The wage and hour information provided in the above fields automatically calculate as total wages and total hours.

    Next step

    Next, review direct care and supervisors benefits – employees.

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