Minn. Stat. § 256S.213
The payroll taxes and benefits factor is the sum of net payroll taxes and benefits, divided by the sum of all salaries for all nursing facilities on the most recent and available cost report.
The general and administrative factor is the difference of net general and administrative expenses and administrative salaries, divided by total operating expenses for all nursing facilities on the most recent and available cost report.
The program plan support factor is 12.8 percent to cover the cost of direct service staff needed to provide support for home and community-based service when not engaged in direct contact with participants.
The registered nurse management and supervision factor equals 15 percent of the registered nurse adjusted base wage as defined in section 256S.214.
The social worker supervision factor equals 15 percent of the social worker adjusted base wage as defined in section 256S.214.
Minn. Stat. § 256S.213