New York Codes, Rules and Regulations › Title 10 - DEPARTMENT OF HEALTH › Chapter V - Medical Facilities › Subchapter A - Medical Facilities-minimum Standards › Article 9 - Residential Health Care Facility Uniform Reporting › Part 458 - Natural Classification Of Expense › Section 458.2 - Salaries and wages

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General.
(1) If management is to have maximum control
					 over labor costs, close control of the number of man-hours paid is essential.
					 Man-hours are a more stable measure of labor utilization than dollars, because
					 man-hours are not affected by inflation. Also, when man-hours are compared to
					 units of service, they can provide management with information that is useful
					 both for internal control and external comparisons.
(2) A record of man-hours paid that exactly
					 parallels the record of salaries and wages paid by department must be
					 maintained. This requires that the residential health care facility establish a
					 record of paid man-hours by department for all personnel whose compensation is
					 included on the payroll, including exempt personnel. These man-hour records
					 must include separate records of worked man-hours and nonworked man-hours.
					 Worked man-hours should include regular hours worked, overtime hours worked,
					 hours worked when on call or on standby, hours spent in in-service education,
					 orientation, breaks, paid social functions (such as Christmas parties), and so
					 forth. Nonworked man-hours should include paid vacations, holidays, sick pay,
					 military leave, educational leave, (including continuing education) bereavement
					 or funeral leave, jury duty, benefit hours paid but not taken as leave, and so
					 forth.
(3) Overtime hours are hours
					 for which an overtime pay rate is used. The actual overtime hours are not
					 treated differently from regular worked hours; it is the rate that changes.
					 This is preferable to the common but undesirable practice of adding additional
					 hours to the records when calculating the payroll so that the regular pay rate
					 can be used instead of the overtime rate.
(4) On-call and/or standby pay is
					 compensation to an employee for being available to work. During the period when
					 the employee is on call or on standby, he might or might not actually perform
					 work. The Fair Labor Standards Act differentiates between restricted and
					 unrestricted on-call situations. All restricted on-call hours are compensable
					 and contribute to the total hours used for determining overtime pay.
					 Unrestricted on-call hours do not contribute to total hours, but unrestricted
					 on-call compensation does contribute to the salary base used for calculating
					 overtime premiums only. Thus all restricted on-call hours must be accounted
					 for, but only those hours worked need be accounted for when employees are on
					 unrestricted on-call duty.
(5)
					 Salaries and wages are defined as all remuneration, payable in cash, for
					 services performed by an employee for the residential health care facility, and
					 the fair market value of services donated to the facility by persons performing
					 in an employee relationship. Reimbursement of independent contractors, such as
					 private duty nurses, should be excluded.