N.J. Admin. Code § 10:49A-2.3

Current through Register Vol. 57, No. 1, January 6, 2025

Section 10:49A-2.3 - Required reported expenses: personnel and facility management

(a) A facility must report gross salaries, wages, consultant fees, fringe benefits, workers' compensation insurance, other compensation, and employer taxes paid or accrued during the PCR reporting year in order to operate the facility and provide services to residents. Amounts must be reported in the aggregate for each of the following distinct categories:

1. A single aggregate amount must be reported for all Certified Nurse Aide (CNA) compensation paid during the PCR reporting year;

2. A single aggregate amount must be reported for all Non-CNA Direct Care compensation paid during the PCR reporting year. Non-CNA Direct Care compensation means the amount paid to registered professional nurses and licensed practical nurses, as well as other individuals who, over the course of a PCR reporting year, primarily provide hands-on care to residents as part of their daily job duties;

3. A single aggregate amount must be reported for all Other Resident Care and Support compensation paid during the PCR reporting year. Resident Care and Support compensation means the entire amount paid to individuals who provide resident care oversight, planning, quality assurance, support services, and other functions, including, but not limited to, activities, food service, housekeeping, infection control, maintenance, medical services, medical recordkeeping, social services, and transportation;

4. A single aggregate amount must be reported for all other compensation paid to individuals who have general and administrative functions that are common to most businesses, including, but not limited to, administrative, executive, finance, human resources and legal staff, and similar staff that are necessary to ensure safe operation and compliance with all general business laws, rules, and regulations;

5. A single aggregate amount may be reported for all management fees paid, only if the management fee is apportioned or charged to the facility in the same manner that it is charged to all other facilities that the management entity serves and is allocated using a method based on one or more of the following:

i. A measure of service level;

ii. Actual hours of services delivered;

iii. The number of staff per facility;

iv. The number of residents per facility;

v. Pricing of actual services delivered; or

vi. The proportion of total bed days; and

6. No amount shall be reported for all other compensation or management fees paid during the PCR reporting year.

N.J. Admin. Code § 10:49A-2.3

Adopted by 53 N.J.R. 1783(a), effective 10/18/2021