The Fiscal Employer Agent performs payroll activities on behalf of the EOR. This allows the person to use waiver funds to hire and pay attendants. The Managed Care Organization (MCO) contracts with the Fiscal Employer Agent to ensure that payment to the attendant is accurate based on approved service authorizations and timesheets that have been approved by the EOR. The Fiscal Employer Agent keeps payment records and follows all tax rules on the EOR’s behalf. The EOR employs the attendant(s).

The Role of the Fiscal Agent 

• Performs the payroll activities on behalf of the EOR.
• Keeps payment records and follows all tax rules on the EOR’s behalf. The Fiscal Employer Agent performs payroll activities on behalf of the EOR. This allows the person to use waiver funds to hire and pay attendants. The Managed Care Organization (MCO) contracts with the Fiscal Employer Agent to ensure that payment to the attendant is accurate based on approved service authorizations and timesheets that have been approved by the EOR. The Fiscal Employer Agent keeps payment records and follows all tax rules on the EOR’s behalf. The EOR employs the attendant(s).

The Fiscal Employer Agent is responsible for:

• Management of enrollment packets
• Helping the EOR and attendants with the enrollment process
• Processing attendant employment and tax-related documents
• Payroll processing and issuance of paychecks to attendants every two weeks with the receipt of fully completed and signed timesheets for DMAS-approved services
• Calculations, withholding, and deposits of State and Federal income tax, Medicare, Social Security, and unemployment taxes for attendants to maintain tax compliance
• Completion of criminal background checks for each attendant
• File monthly, quarterly, and annual forms and tax deposits with State and Federal agencies
• Issue W-2 Statements to each attendant every January
• Provide quarterly reports to the EOR showing services used and services remaining
• Answer all questions that the EORs and attendants have about payroll and services