georgia dbhdd now & comp waiver programs for self ......1) ppl timesheet and instructions: a...

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PPL’s Financial Support Services (FSS): Introduction Letter & Instructions, Page 1 of 4 Georgia DBHDD NOW & COMP Waiver Programs For Self-Directing Participants Dear Participant / Employer: You have received this letter and the enclosed forms because you have chosen to participate in the self-directed portion of the Georgia NOW & COMP Waiver Programs administered by the Department of Behavioral Health and Developmental Disabilities (DBHDD), Division of Developmental Disabilities (DDD) through the Department of Community Health (DCH). As an enrolled Participant in the NOW or COMP Waiver Program, you will be using Public Partnerships, LLC (PPL) as your Financial Support Services (FSS) Provider to pay your Self-Directed Employees. Once you and your Employees review, sign, and complete all paperwork and enrollment requirements, PPL will assume responsibility for processing payments to your workers, on your behalf, as they deliver services to you. PPL also supports you, the Employer, by assuming responsibility for managing tax filings on your behalf. Medicaid funds are used to pay for these services. In order to be enrolled in the program and set up as an Employer, you will need to complete the forms enclosed in this packet and return them to PPL. PPL will use these forms to issue paychecks to your Employees, withhold taxes, and file tax deposits on your behalf with the appropriate Federal and state government agencies. Below is a summary of the enclosed tax forms. PPL and DDD are committed to providing you as much support as possible; however, we must adhere to Federal and state employment and tax laws. Therefore, all the forms have to be signed and returned to PPL before paychecks are issued to your Employees. We understand that the forms are technical, so please call us toll- free at 1-866-836-6792 if you have any questions. FORMS TO COMPLETE AND RETURN SIGNED TO PPL 1. IRS Form SS-4 – Federal Application for Employer Identification Number (EIN) 2. IRS Form 2678 – Federal Employer Appointment of Agent 3. IRS Form 2848 – Federal Power of Attorney and Declaration of Representative 4. GA Form 1061 – State Power of Attorney and Declaration of Representative 5. IRS Form 8821 – Federal Tax Information Authorization 6. GA Form 1062 – State Disclosure Authorization Form 7. GA Form DOL-1A – Employer Status Report Public Partnerships, LLC Georgia DBHDD NOW & COMP Waiver Programs 5660 New Northside Drive Suite 450 Atlanta, Georgia 30328 Toll Free Numbers Phone: 1-866-836-6792 TTY System: 1-800-360-5899 Administrative Fax: 1-866-461-0195

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Page 1: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

PPL’s Financial Support Services (FSS): Introduction Letter & Instructions, Page 1 of 4

Georgia DBHDD NOW & COMP Waiver Programs For Self-Directing Participants

Dear Participant / Employer: You have received this letter and the enclosed forms because you have chosen to participate in the self-directed portion of the Georgia NOW & COMP Waiver Programs administered by the Department of Behavioral Health and Developmental Disabilities (DBHDD), Division of Developmental Disabilities (DDD) through the Department of Community Health (DCH). As an enrolled Participant in the NOW or COMP Waiver Program, you will be using Public Partnerships, LLC (PPL) as your Financial Support Services (FSS) Provider to pay your Self-Directed Employees. Once you and your Employees review, sign, and complete all paperwork and enrollment requirements, PPL will assume responsibility for processing payments to your workers, on your behalf, as they deliver services to you. PPL also supports you, the Employer, by assuming responsibility for managing tax filings on your behalf. Medicaid funds are used to pay for these services. In order to be enrolled in the program and set up as an Employer, you will need to complete the forms enclosed in this packet and return them to PPL. PPL will use these forms to issue paychecks to your Employees, withhold taxes, and file tax deposits on your behalf with the appropriate Federal and state government agencies. Below is a summary of the enclosed tax forms. PPL and DDD are committed to providing you as much support as possible; however, we must adhere to Federal and state employment and tax laws. Therefore, all the forms have to be signed and returned to PPL before paychecks are issued to your Employees. We understand that the forms are technical, so please call us toll-free at 1-866-836-6792 if you have any questions.

FORMS TO COMPLETE AND RETURN SIGNED TO PPL

1. IRS Form SS-4 – Federal Application for Employer Identification Number (EIN)

2. IRS Form 2678 – Federal Employer Appointment of Agent

3. IRS Form 2848 – Federal Power of Attorney and Declaration of Representative 4. GA Form 1061 – State Power of Attorney and Declaration of Representative

5. IRS Form 8821 – Federal Tax Information Authorization

6. GA Form 1062 – State Disclosure Authorization Form

7. GA Form DOL-1A – Employer Status Report

Public Partnerships, LLC Georgia DBHDD NOW & COMP Waiver Programs 5660 New Northside Drive Suite 450 Atlanta, Georgia 30328 Toll Free Numbers Phone: 1-866-836-6792 TTY System: 1-800-360-5899 Administrative Fax: 1-866-461-0195

Page 2: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

PPL’s Financial Support Services (FSS): Introduction Letter & Instructions, Page 2 of 4

What is my role as an Employer? What is PPL’s role in the process? Self-directed services allow you to use your NOW or COMP Waiver funds to hire your own staff to deliver services to you. You are the Employer and PPL is your agent. Below is a brief summary of both your role and PPL’s.

As an Employer, you will:

Recruit, hire, and fire all Employees Establish performance expectations for each Employee Evaluate each Employee based on performance expectations and task completion Establish schedules and tasks to be completed by each Employee Monitor your use of authorized services with reports provided by PPL Approve Employee timesheets

As your Fiscal Agent, PPL will:

Issue paychecks to Employees semi-monthly with the receipt of properly completed, signed timesheets

Withhold State and Federal taxes for each Employee File monthly, quarterly, and annual forms and tax deposits with State and Federal

agencies Issue W-2 Statements to each Employee in January Provide reports to you on a monthly basis Answer all questions that you and your Employees have about enrollment,

timesheets, and payments Help you and your Employees with the enrollment process through the Customer

Service Center Arrange to purchase worker’s compensation insurance to cover your Employees, if

you have three or more Employees working for you at one time. Who is responsible for submitting timesheets to PPL? It will be the responsibility of the Participant to submit timesheets directly to PPL. It is your responsibility to see that timesheets are completed properly by your Employees, signed by both you (and your Representative) and your Employee, and submitted to PPL in a timely manner. Do my Employees have to complete paperwork too? Yes. Employees must complete a separate PPL Employment Packet for each Employer/Participant who employs them, even if the Employers live in the same home. Why do I need to sign the USCIS Form I-9 for my Employee? Federal law requires all Employers to complete the I-9 with their Employees. The USCIS Form I-9 certifies that your Employee is eligible to work in the United States. Your Employee will bring the I-9 to you. You must verify the Employee’s identity by confirming that all verifications required were presented to you. You must not sign the I-9 unless you have seen official

Page 3: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

PPL’s Financial Support Services (FSS): Introduction Letter & Instructions, Page 3 of 4

documents which confirm their identity. You are not required to validate the authenticity of documents, but you must view them before signing. Will I be required to pay for services out of my own pocket? No. All payroll related expenses are paid using Medicaid waiver funds. This includes Employee wages and taxes, Employer payroll taxes, and unemployment insurance. Will I ever receive letters from the IRS and Department of Revenue? Yes; however, PPL will handle these for you. Now that you are an Employer, you may receive letters and forms from the IRS, Georgia Department of Revenue, and/or Georgia Department of Labor and Workforce Development. PPL does not receive all of these mailings because you are the Employer of Record with the taxing agencies. Any time you receive documents from the IRS or Department of Revenue, please mail these directly to PPL, and we will respond to the taxing agencies accurately and in a timely manner on your behalf. What taxes are withheld for each of my Employees? All Employees must pay taxes. PPL will withhold Social Security, Medicare (FICA), and Federal and state income taxes from each Employee’s paycheck. A summary of all Employee tax withholdings will appear on their paycheck stub. PPL will prepare and mail a W-2 Wage Statement to each Employee in January. Do Employers pay taxes too? As your agent, PPL will handle all Employer taxes for you. These tax payments are made with your Medicaid funds through the waiver. Employers must match each Employee’s Social Security and Medicare (FICA) contribution with their Medicaid funds. In addition, program funds must pay Federal and state unemployment insurance contributions for each Employee. Additional Information It is important that you have some additional information to perform your role as Employer. Enclosed are several documents for your information.

1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a

paycheck to your employees. All timesheets must be signed by both the Employee and you. Properly completed and signed timesheets can be submitted to PPL by fax, mail, or online. Paychecks are issued following a semi-monthly schedule. The enclosed instructions provide a ‘How-To’ for your workers to follow when completing their timesheets.

2) Service Types and Codes: These sheets list the services codes to be used on timesheets. There is one sheet for the NOW Waiver and one for the COMP Waiver. You should only use the service codes that apply to your wavier.

Page 4: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

PPL’s Financial Support Services (FSS): Introduction Letter & Instructions, Page 4 of 4

3) Payroll Schedule: The payroll schedule clearly outlines when timesheets must be submitted to PPL in order to be included in an upcoming payment cycle. You and your Employees should become familiar with this schedule so that you both know when payment can be expected.

4) Cost to You Sheet: This chart helps you decide how much to pay your employees based on the cost of the wage to you as the employer. The employer cost is the amount that will come out of your Plan of Care. This is the employee wage plus the taxes you are required to pay as an employer, which PPL pays on your behalf.

5) Workers’ Compensation Information: This sheet explains how Workers’ Compensation works in this program and will help you understand if you need to obtain any coverage.

6) Notice of Discontinued Employment: This form should be completed any time an

Employee who you have hired under the NOW or COMP Self-Directed service option is no longer delivering services to you. You will need to submit a signed copy of this form to PPL indicating the reason for ending the employment relationship.

7) Requisition Invoice: This form should be completed and returned to PPL when you wish to make a purchase of goods or services as outlined in your Plan of Care. Please refer to the Vendor information packet for more information. If you do not have a Vendor information packet, please contact PPL Customer Service, or visit our website to get a copy.

8) Customer Service Contact Page: This form provides you with information about PPL’s

Customer Service Center. This can be used as a quick reference page for all of PPL’s important contact numbers.

Looking for additional copies of instructions or Employee forms? You can download copies of instructional forms, new employee packets, timesheets, and invoices online at www.publicpartnerships.com. Click on ‘Log In to Your Program.’ Where it says ‘Please choose your location,’ you should click on the down arrow and select ‘Georgia DDD.’ In the Client Login Box, enter the following username and password: Username: gadbhdd

Password: ppldbhdd Questions? PPL encourages you to call us at (866) 836-6792 if you have any questions regarding enrollment, payroll requirements, or general program requirements. If necessary, PPL staff is available to help walk you through the forms over the phone. We look forward to working with you! Sincerely, PPL, Your Fiscal Support Services Provider / Fiscal Agent

Page 5: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

STEP ONE - SETTING UP AN EMPLOYER ACCOUNT

Please sign and mail the following forms to PPL immediately:

IRS Form SS-4 – Application for Employer Identification Number

IRS Form 2678 – Employer Appointment of Agent

IRS Form 2848 – Power of Attorney & Declaration of Representative

GA Form 1061 – Power of Attorney and Declaration of Representative

IRS Form 8821 – Tax Information Authorization

GA Form 1062 – Tax Disclosure Authorization

GA Form DOL 1-A – Department of Labor Registration Form

STEP TWO - HIRING AN EMPLOYEE

When you have decided to hire an Employee, please:

Provide them a copy of the Employment Packet. (Contact PPL if you have misplaced your copy).

Verify the information your Employee will submit on the USCIS Form I-9 in the Employment Packet and sign Section 2 as the Employer.

Ensure that your Employee completes the remainder of the packet and submits it to PPL.

IMPORTANT NOTE: All forms in your Employer Packet AND your Employee’s Employment Packet must be signed and returned to PPL

prior to issuing any paychecks to Employees!

PPPPLL EEmmppllooyyeerr CCHHEECCKK LLIISSTT NNOOWW && CCOOMMPP WWaaiivveerr SSeellff--DDiirreecctteedd OOppttiioonn

Public Partnerships, LLC Georgia DBHDD NOW & COMP Waiver Programs 5660 New Northside Drive Suite 450 Atlanta, Georgia 30328 Toll Free Numbers Phone: 1-866-836-6792 TTY System: 1-800-360-5899 Administrative Fax: 1-866-461-0195

Page 6: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

G E O R G I A D B H D D N O W & C O M P W A V I E R P R O G R A M S F I N A N C I A L M A N A G E M E N T S E R V I C E S E M P L O Y E E I N F O R M A T I O N P A C K E T ( 8 6 6 ) 8 3 6 - 6 7 9 2

What is it for? This form tells the IRS that you are going to be an employer and is used to obtain an Employer Identification Number (EIN) from the IRS. This EIN is used to open state employer accounts and designate all tax deposit and filing responsibility to PPL. Why isn’t my address listed on lines 4a and 4b? Lines 4a and 4b ask for the mailing address to be attached to this employer account. PPL does not intend to burden you with IRS paperwork. By establishing PPL’s address as the mailing address on your employer account, PPL ensures that you will not receive IRS paperwork relating to this program at your home. Who are the people listed in the ‘Third Party Designee’ section? Those are PPL staff members who are experienced in obtaining EINs on behalf of consumer employers. These three individuals are the only people who can obtain an EIN on your behalf. What lines do I complete? You need to review, sign, and date the SS-4. You do not need to complete any other lines. PPL has completed the SS-4 in a way that notifies the IRS that even though you will be the official employer of your service providers, you will be using PPL to file and deposit your employer taxes.

IRS FORM SS-4 Application for Employer Identification Number

Page 7: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

G E O R G I A D B H D D N O W & C O M P W A V I E R P R O G R A M S F I N A N C I A L M A N A G E M E N T S E R V I C E S E M P L O Y E E I N F O R M A T I O N P A C K E T ( 8 6 6 ) 8 3 6 - 6 7 9 2

What is it for? This form tells the IRS that you give PPL permission to do some work for you. By signing this form, you authorize PPL to withhold taxes from your employees’ paychecks and deposit those taxes with the IRS. With this form, you delegate the employer tax responsibility to PPL. If I appoint you as my agent with the IRS Form 2678, what will you be able to do? The IRS Form 2678 only allows us to withhold taxes from your employee’s paychecks and deposit those taxes to the IRS. This form is only recognized by the IRS; other tax agencies do not recognize this form. The 2678 does not authorize us to perform any other tax responsibilities. What liability does PPL take on when I sign the 2678? The IRS Form 2678 subjects PPL to all provisions of law, including penalties that the employer incurs. When you authorize PPL as your agent with Form 2678, PPL is responsible by law for correctly representing you. Does the IRS Form 2678 authorize you to file my personal income taxes? No. PPL only deposits withholding taxes for your employees. PPL cannot handle any of your personal income tax matters. What sections do I complete? This form is completed for you. All you must do is review, sign, and date the form in the spaces on the bottom of the page.

IRS FORM 2678 Employer Appointment of Agent

Page 8: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

G E O R G I A D B H D D N O W & C O M P W A V I E R P R O G R A M S F I N A N C I A L M A N A G E M E N T S E R V I C E S E M P L O Y E E I N F O R M A T I O N P A C K E T ( 8 6 6 ) 8 3 6 - 6 7 9 2

What is it for? This is a very limited Power of Attorney. This form tells the IRS that you authorize PPL’s CPA Michael McConville to sign quarterly and annual employer tax withholding reports. This form also allows the IRS to establish PPL’s address as the mailing address on your employer account. Will PPL be able to get information about my personal income taxes now? No. This form does NOT allow PPL representatives to obtain any personal income tax information or sign for any personal income tax matters. PPL will only be able to sign the forms listed in Section 3 of the form. I make all decisions about my life. If I sign this, what decisions can PPL make for me? When you sign this, you give representatives of PPL permission to sign reports that it sends to the IRS and to your service providers. PPL cannot sign for you for any other purposes and cannot make any decisions about your life. What sections do I complete? PPL has complete most information for you. You only need to review, sign, and date the form on the second page in Section 9.

IRS FORM 2848 Power of Attorney & Declaration of Representative

Page 9: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

G E O R G I A D B H D D N O W & C O M P W A V I E R P R O G R A M S F I N A N C I A L M A N A G E M E N T S E R V I C E S E M P L O Y E E I N F O R M A T I O N P A C K E T ( 8 6 6 ) 8 3 6 - 6 7 9 2

What is it for? This form tells the state of Georgia that you give PPL permission to do some work for you. By signing this form, you authorize PPL to withhold taxes from your Employees’ paychecks and deposit those taxes with the state of Georgia. With this form, you delegate the Employer tax responsibility to PPL. If I appoint you as my attorney with the Georgia Form 1061, what will you be able to do? Georgia Form 1061 only allows us to withhold taxes from your Employee’s paychecks and deposit those taxes to the state of Georgia. This form is only recognized by the state of Georgia; other tax agencies do not recognize this form. Form 1061 does not authorize PPL to perform any other tax responsibilities. What liability does PPL take on when I sign the 1061? Georgia Form 1061 subjects PPL to all provisions of law, including penalties that the Employer incurs. When you authorize PPL as your agent with Form 1061, PPL is responsible by law for correctly representing you. PPL incurs any filing and/or payment penalties of your Employer taxes. Does the Form 1061 authorize you to file my personal income taxes? No. As a Financial Support Services Provider (FSS), PPL only deposits withholding taxes for your Employees. The FSS cannot handle any of your personal income tax matters. What sections do I complete? This form is already completed for you. All you need to do is review, sign, and date the form and return it to PPL.

Georgia Form 1061 Power of Attorney

Informational Form

Page 10: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

G E O R G I A D B H D D N O W & C O M P W A V I E R P R O G R A M S F I N A N C I A L M A N A G E M E N T S E R V I C E S E M P L O Y E E I N F O R M A T I O N P A C K E T ( 8 6 6 ) 8 3 6 - 6 7 9 2

What is it for? This form allows PPL to discuss your employer withholding account with the IRS. It does not allow these representatives to sign any documents. How is this different than the IRS Power of Attorney form? The IRS Power of Attorney Form allows PPL’s CPA only to sign employer tax reports. This form allows 3 specific PPL representatives to talk and write to the IRS about your employer tax account. Will the FI be able to discuss my personal tax account with the IRS? No. As a Financial Support Services Provider (FSS) / Fiscal Intermediary, PPL will only be able to discuss the employer tax forms listed in Section 3b. PPL will never be able to obtain any personal income tax information. I make all decisions about my life. If I sign this, what decisions can the FI make for me? This form only lets PPL talk and write to the IRS. PPL cannot make decisions about your personal life. What lines do I complete? PPL has completed most information for you, but you must sign and date this form in Section 7.

IRS FORM 8821 Tax Information Authorization

Informational Form

Page 11: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

G E O R G I A D B H D D N O W & C O M P W A V I E R P R O G R A M S F I N A N C I A L M A N A G E M E N T S E R V I C E S E M P L O Y E E I N F O R M A T I O N P A C K E T ( 8 6 6 ) 8 3 6 - 6 7 9 2

What is it for? This form lets PPL speak or write to the Georgia Department of Revenue on your behalf about tax withholding issues. I make all decisions about my life. Nobody else can do this for me. If I sign this, what decisions can PPL make for me? This form only lets PPL talk to the Georgia Department of Revenue; it does not let PPL make decisions about you or for you. What sections do I complete? PPL has completed most information for you. You only need to review, sign, and date the form in Section 5.

Georgia Form 1062Disclosure Authorization Form

Informational Form

Page 12: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

G E O R G I A D B H D D N O W & C O M P W A V I E R P R O G R A M S F I N A N C I A L M A N A G E M E N T S E R V I C E S E M P L O Y E E I N F O R M A T I O N P A C K E T ( 8 6 6 ) 8 3 6 - 6 7 9 2

What is it for? The state of Georgia’s Department of Labor requires that all Employers fill out and submit this form, the Georgia Employer Status Report, at the time they become Employers. By signing this form, you confirm that the information on this form is correct.

What sections do I complete? This form is completed for you. All you need to do is review, sign, and date the form and return it to PPL.

GA Department of Labor Form 1A Employer Status Report

Informational Form

Page 13: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

  

Workers Compensation Information Sheet

1. When a Participant has hired 3 or more employees, he or she will notify PPL

2. PPL will enter the Participant’s application on the NCCI website

3. The WC insurance policy will be procured by PPL

4. The TOTAL dollar amount for the policy will be deducted from the Participant’s

budget

5. The Under writer will only write policy on an annual bases

6. If consumer’s employee separates, the premium will not be refunded in most cases

7. PPL will assist in the management of policy through the year including support

for an annual premium audit Authorization form.

GGeeoorrggiiaa DDBBHHDDDD NNOOWW && CCOOMMPP WWaaiivveerr PPrrooggrraammss

Page 14: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

Revised: 6/1/12 PCG Public Partnerships, LLC

Form TE 20 Financial Administrator 6 Admiral’s Way

Chelsea, MA 02150

Application for Tax Exemptions Based on Age, Student Status, and Family Relationship

State Worked: _____________________________________ Program: _____________________________________

Participant Name: _____________________________ Employer Name: _____________________________________

Employee Name: _____________________________ Employee Date of Birth: ______ /______ /____________

Employees providing domestic services, such as personal assistance, may be exempt from paying certain federal and state taxes based on the employee’s age, student status, or family relationship to the employer. In some cases, the employer may also be exempt based on the employee’s status. If you and your employer qualify for these exemptions you must take them. PCG Public Partnerships will determine the tax exemptions that apply to you and to your employer (see enclosed guidelines). Employee – Please answer all the following questions based on your age, student status, and relationship to the employer:

1. Are you a non-resident alien temporarily in the United States on an F-1, J-1, M-1, or Q-1 visa admitted to the US for the purpose of providing domestic services? Yes, that description fits my status. No, that description does not fit my status.

2. Are you the child of the employer (includes adopted children)? Yes, my employer is my parent (mother or father). No, my employer is not my parent.

3. Are you the spouse of the employer? Yes, my employer is my spouse (husband, wife). No, my employer is not my spouse.

4. Are you the parent of the employer (includes adopted children)? Yes, my employer is my child (son or daughter). No, my employer is not my child.

5. If you answered “Yes” to Question 4, check any of the following that apply. If you answered “No”, proceed to Question 6. Yes, I also provide care for my grandchild or step-grandchild in my child’s home. Yes, my grandchild or step-grandchild is under age 18, or has a physical or mental condition that requires personal care of an adult for at least four continuous weeks during the calendar quarter in which services are performed. Yes, my child (son or daughter) is widowed or divorced and not remarried, or living with a spouse who has a mental or physical condition which prohibits the spouse from caring for my grandchild for at least four continuous weeks during the calendar quarter in which services are performed.

6. Are you under the age of 18 or do you turn 18 this calendar year? Yes, I am under 18 or am turning 18 this calendar year. No, I am over 18. If you answered “Yes” to Question 6, answer the following question. If you answered “No”, skip this section. Is the job of performing household services (personal assistance) your principal occupation? Note: Do not answer “Yes” if you are a student. Yes, performing household services is my principal occupation. No, performing household services is not my principle occupation, or I am a student.

IMPORTANT: You must notify PCG Public Partnerships if your status changes. Employee Signature: ______________________________________ Date: ______/______/__________

Submit to:

Page 15: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

Revised: 6/1/12 PCG Public Partnerships, LLC

Form TE 20 Financial Administrator 6 Admiral’s Way

Chelsea, MA 02150

Guide to Tax Exemptions Based on Age, Student Status, and Family Relationship Employee Copy – Keep for your records

Employees providing domestic services such as personal assistance may be exempt from paying certain federal and state taxes based on the employee’s age, student status or family relationship to the employer. In some cases, the employer may also be exempt from paying certain taxes based on the employee’s status. IMPORTANT: Please see IRS Publication: #926 – Household Employer’s Tax Guide, and IRS website article: “Foreign Student Liability for Social Security and Medicare Taxes” for additional information.

IMPORTANT: These exemptions are not optional. If the employee and employer qualify for these tax exemptions they must

be taken. If the employee’s earnings are exempt from these taxes, the employee may not qualify for the related benefits,

such as retirement benefits and unemployment compensation. The questions regarding family relationship refer to the relationship between the employee and the employer of

record (common law employer). In some cases, the program participant is the employer of record. In other cases, the employer of record may be someone other than the program participant. Check program rules.

Program rules may prohibit some types of employees. For example, most Medicaid-funded programs do not permit a spouse to be paid as an employee for providing services to a spouse. Check program rules.

PCG Public Partnerships will determine the tax exemptions that apply to the employee and employer based on the information provided by the employee. PCG Public Partnerships cannot provide tax advice.

Tax Exemptions for Non-Resident Students

For a non-resident student in the United States on an F-1, J-1, M-1, or Q-1 visa admitted to the US for the purpose of providing domestic services, the employer and employee are exempt from paying FICA (Social Security and Medicare taxes) and the employer is exempt from paying FUTA (Federal Unemployment Tax) on wages paid to this employee. The employer may also be exempt from paying State Unemployment Insurance, depending on the rules in the state.

Tax Exemptions for Children Employed by Parent

For a child under 21 employed by his or her parent, the employer and employee are exempt from paying FICA (Social Security and Medicare taxes) and the employer is exempt from paying FUTA (Federal Unemployment Tax) on wages paid to this employee until the child (employee) turns 21 years of age. The employer may also be exempt from paying State Unemployment Insurance, depending on the rules in the state.

Tax Exemptions for Spouses Employed Spouses

For a spouse (husband, wife, or domestic partner in some states) employed by his or her spouse, the employer and employee are exempt from paying FICA (Social Security and Medicare taxes) and the employer is exempt from paying FUTA (Federal Unemployment Tax) on wages paid to this employee. The employer may also be exempt from paying State Unemployment Insurance, depending on the rules in the state.

Page 16: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

Revised: 6/1/12 PCG Public Partnerships, LLC

Form TE 20 Financial Administrator 6 Admiral’s Way

Chelsea, MA 02150

Tax Exemptions for Parents Employed by Children

For a parent employed by his or her child and answering “No” to any of the additional questions under Question #6 regarding caring for a grandchild or step grandchild, the employer and employee are exempt from paying FICA (Social Security and Medicare taxes) and the employer is exempt from paying FUTA (Federal Unemployment Tax) on wages paid to this employee. The employer may also be exempt from paying State Unemployment Insurance, depending on the rules in the state.

For a parent employed by his or her child and answering “Yes” to all of the additional questions regarding caring for a grandchild or step grandchild, the employer is exempt from paying Federal Unemployment Tax (FUTA) on wages paid to this employee. The employer may also be exempt from paying State Unemployment Insurance, depending on the rules in the state.

Tax Exemptions for Employee under Age 18

For employees under the age of 18 or turning 18 in the calendar year: If the employee is a student, domestic services are deemed not to be the employee’s principle occupation and the employer and employee are exempt from paying FICA (Social Security and Medicare taxes) .

Employment Relationship Status

Federal Insurance Contributions Act - Social Security and

Medicare Taxes

Federal Unemployment Tax Act

State Unemployment Insurance

(FICA) (FUTA) (SUI) Foreign Student on VISA in US for Purpose of Providing Domestic Service

FICA exempt FUTA exempt See footnote (1)

Child Employed by Parent FICA exempt only until 21st birthday

FUTA exempt only until 21st birthday

See footnote (2)

Spouse Employed by Spouse FICA exempt FUTA exempt SUI exempt (3)

Parent Employed by Child FICA exempt only if not also caring for dependent child of the

employer (employee’s grandchild)

FUTA exempt SUI exempt except in NY and WA. See footnote (4)

Employee Under 18 or Turning Age 18 in Calendar Year

FICA exempt through year of 18th birthday only if enrolled as a full-

time student

Not Applicable Not Applicable

(1) Foreign student in the United States on F-1/J-1 VISA is exempt from SUI in the following states: PA, WA.

(2) Child under 18 employed by parent is SUI exempt in the following states: CA, IL, MA, ME, NJ, NV, OH, OR, PA, SC, TN, WA, WV. Child under 21 employed by parent is SUI exempt in the following states: AZ, GA, IN, KS, NY, OK, VA, WY, and District of Columbia.

(3) For California only, a registered domestic partner employed by his/her registered domestic partner is SUI exempt.

(4) Parent employed by child is SUI exempt in all states and the District of Columbia with the exception of NY and WA.

Page 17: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

Public Partnerships, LLC

Georgia DBHDD NOW & COMP Waiver Programs

5660 New Northside Drive, Suite 450Atlanta, Georgia 30328

Toll Free NumbersPhone: 1-866-836-6792TTY System: 1-800-360-5899Administrative Fax: 1-866-461-0195Email: [email protected]

Timesheets Must Be Received By:

Checks Will Be Mailed Out/EFT Transmitted*:

Start Finish Deadline Check Run DateJanuary 1, 2013 January 15, 2013 January 20, 2013 January 25, 2013January 16, 2013 January 31, 2013 February 5, 2013 February 10, 2013February 1, 2013 February 15, 2013 February 20, 2013 February 25, 2013February 16, 2013 February 28, 2013 March 5, 2013 March 10, 2013

March 1, 2013 March 15, 2013 March 20, 2013 March 25, 2013March 16, 2013 March 31, 2013 April 5, 2013 April 10, 2013

April 1, 2013 April 15, 2013 April 20, 2013 April 25, 2013April 16, 2013 April 30, 2013 May 5, 2013 May 10, 2013May 1, 2013 May 15, 2013 May 20, 2013 May 25, 2013May 16, 2013 May 31, 2013 June 5, 2013 June 10, 2013June 1, 2013 June 15, 2013 June 20, 2013 June 25, 2013June 16, 2013 June 30, 2013 July 5, 2013 July 10, 2013July 1, 2013 July 15, 2013 July 20, 2013 July 25, 2013July 16, 2013 July 31, 2013 August 5, 2013 August 10, 2013

August 1, 2013 August 15, 2013 August 20, 2013 August 25, 2013August 16, 2013 August 31, 2013 September 5, 2013 September 10, 2013

September 1, 2013 September 15, 2013 September 20, 2013 September 25, 2013September 16, 2013 September 30, 2013 October 5, 2013 October 10, 2013

October 1, 2013 October 15, 2013 October 20, 2013 October 25, 2013October 16, 2013 October 31, 2013 November 5, 2013 November 10, 2013November 1, 2013 November 15, 2013 November 20, 2013 November 25, 2013November 16, 2013 November 30, 2013 December 5, 2013 December 10, 2013December 1, 2013 December 15, 2013 December 20, 2013 December 25, 2013December 16, 2013 December 31, 2013 January 5, 2014 January 10, 2014

Pay Period

Italicized dates indicate the check transmission date or payroll processing falls on a holiday or weekend. When that occurs deadlines will be extended until the next business day.

*Please note that the date the checks will be mailed out/EFT transmitted indicates the date the checks will be postmarked or transmitted to our bank. This does not indicate the date that the check should be expected

by the provider.

Page 18: Georgia DBHDD NOW & COMP Waiver Programs For Self ......1) PPL Timesheet and Instructions: A signed timesheet will authorize PPL to issue a paycheck to your employees. All timesheets

PPPPLL CCUUSSTTOOMMEERR SSEERRVVIICCEE PPL has a Customer Service Center located in Atlanta, Georgia. This center will support Participants and Employees and can be reached by calling toll-free 866-836-6792. The Customer Service Center is open between 8:30AM and 5:30 PM EST, Monday through Friday. At all other times, a messaging system is available. PPL has a separate phone line (800-360-5899) that connects callers to our TTY system. This is for people with hearing and/or speech impairments who use text telephones. We also have a toll-free fax number (866-461-0195) and a program specific e-mail address ([email protected]). Our Customer Service Center telephone system has a voicemail system, which is used as a back up during regular business hours. It is also used on nights, weekends, and holidays. PPL will return all calls left on voicemail during business hours within one business day of receiving the message. PPL’s Customer Service Center has experienced Customer Service Specialists. PPL enters all calls received, including any complaints that we may receive, directly into our computer system. We identify the caller, the reason for the call, and the date received. We also track how we addressed the issue and the date it was resolved. This allows for easy reporting and tracking of calls so that we can provide the best service to you possible.

Please call us at 1-866-836-6792 if you have any questions.

We look forward to working with you!

Public Partnerships, LLC Georgia DBHDD NOW & COMP Waiver Programs 5660 New Northside Drive, Suite 450 Atlanta, Georgia 30328 Toll Free Numbers Phone: 1-866-836-6792 TTY System: 1-800-360-5899 Administrative Fax: 1-866-461-0195