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CFSS Cost Reporting Tool Instruction Manual

CFSS Cost Reporting Tool Instruction Manual

Administrative and program support benefits and payroll taxes – employees

Page posted: 8/27/24

This section of the cost report collects information about benefits and payroll taxes for the administrative and program support employees listed on the administrative and program support wages – employees section.

Category

Instructions

Position classification

The working job title and position type fields automatically populate from the information on the administrative and program support wages – employees section.

Employee benefits

For each employee or group of employees, provide the actual cost of each cost type (e.g., health insurance, vision insurance, etc.). Only include the 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:

  • · Costs paid by employees (e.g., health insurance premiums, retirement contributions made by the employee or deducted from payroll as an employee share of cost).
  • · Costs of benefits available to employees who opt not to participate.
  • · Actual payouts of short- and long-term disability benefits.
    Note: If the payments are made from the organization’s finances (e.g., in self-funded programs) rather than an outside short- or long-term disability benefit broker, report these payouts as a part of total salaries and wages on the administrative and program support wages – employees section.
  • · Employee benefits the organization cannot attribute or appropriately allocate to a specific position classification; report those costs on the other benefits, including cost allocation section.

    • 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, report these costs on the other benefits, including cost allocation section.
    Note: This is not a typical benefit structure.

    Employee payroll taxes

    For each employee or group of employees, provide the actual total cost to the organization for each listed payroll tax type. 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).

    Describe the nature of “other benefits”

    For amounts provided under “other benefits,” describe the type of benefit(s) paid and other descriptive information. Include enough detail so a person unfamiliar with the organization can understand these benefits.

    Next step

    Next, review administrative and program support cost allocation – employees.

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