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CFSS Cost Reporting Tool Instruction Manual

CFSS Cost Reporting Tool Instruction Manual

Direct care and supervisor benefits and payroll taxes – employees

Page posted: 8/27/24

This section of the cost report collects information about benefit and payroll tax for direct care and supervisory employees for the reporting period.

Category

Instructions

Position classifications

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

Employee benefits

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:

  • · 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 on this section.
    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 pay type on the direct care and supervisor 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, the cost report preparer should report these costs on the other benefits, including cost allocation section.
    Note: This is not a typical benefit structure.

    Employee payroll taxes

    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).

    Describe the nature of reported “other benefits”

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

    Next step

    Next, review direct care and supervisor cost allocation – employees.

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