Authority: IC 12-9.1-2-3; IC 12-10-17.1-16
Affected: IC 12-10-10; IC 12-10-17.1
Sec. 11.
(a) For purposes of this rule, "fiscal agent" means an entity that is utilized by the person in need of self-directed in-home care to handle the payroll responsibilities related to the agreement between the person in need of self-directed in-home care and the personal services attendant.(b) An individual in need of self-directed in-home care who has hired a personal services attendant who is registered with the division shall utilize a fiscal agent that must be authorized by the division of disability, aging, and rehabilitative services.(c) The fiscal agent shall provide payroll and bookkeeping services following federal, state, and local regulations, including, but not limited to, the following: (1) Assisting the individual in completing and submitting applications for the following: (A) State and federal employment tax identification numbers.(B) Unemployment insurance.(C) Worker's compensation insurance.(2) Processing the following: (A) Payroll, including income tax withholdings.(B) Social Security deductions under the Federal Insurance Contributions Act (FICA).(C) Worker's compensation.(3) Disbursing checks to the personal services attendant.(4) Preparing employer tax forms, including W-4 forms.(5) Supplying appropriate paperwork to be used by the individual in need of self-directed in-home care to document and monitor time worked by the personal services attendant.(d) Payroll records must certify the following:(1) The personal services attendant worked the hours as recorded.(2) The individual in need of self-directed in-home services received the services as recorded and the services were within the limits of the authorized care plan.Division of Aging; 455 IAC 1-9-11; filed May 9, 2005, 1:50 p.m.: 28 IR 2691; readopted filed Oct 17, 2008, 3:35 p.m.: 20081105-IR-460080685RFA; readopted filed Nov 15, 2013, 3:22 p.m.: 20131211-IR-455130453RFAReadopted filed 11/13/2019, 11:55 a.m.: 20191211-IR-455190488RFA Transferred from the Division of Disability and Rehabilitative Services ( 460 IAC 1-8-11) to the Division of Aging ( 455 IAC 1-9-11) by P.L. 153-2011, SECTION 21, effective July 1, 2011.