SELF-DIRECTION PAYROLL · FMS, AGENCY WITH CHOICE & CDS PROVIDERS

The paycheck problems land on your desk. WageTime was built for that desk.

WageTime runs payroll for the organizations behind consumer-directed care: agency-with-choice providers, structured family caregiving agencies, CDS program lines, and FMS organizations paying the staff they employ directly. When self-direction paychecks play by their own rules, WageTime keeps every hour on the right code.

Built on infrastructure processing $35B+ in payroll & taxes · 23M+ ACH transactions

Built for organizations running consumer-directed and self-directed care programs. WageTime is a payroll and HR platform; it is not a fiscal/employer agent and is not affiliated with, endorsed by, or sponsored by CMS or any state Medicaid program. Self-direction enrollment figure: Applied Self-Direction 2023 National Inventory.

SOUND FAMILIAR?

Self-direction is growing fast, and its paychecks play by their own rules.

1,520,267 people self-directed their long-term services and supports in the 2023 national inventory, up 23 percent since 2019. Every one of them steers a little payroll, and the organization behind the program answers for all of it.

THREE MODELS, ONE ACRONYM

Who is the employer here, anyway?

Vendor fiscal/employer agent, agency with choice, bill payer: three FMS models, three different answers to who owes the 941. Get the model wrong in your payroll setup and every downstream form is wrong with it. A remarkable amount of hiring paperwork starts with a question the org chart can’t answer.

HALF THE CHECK IS TAX-FREE

One paycheck, two tax treatments

A live-in caregiver’s personal-care hours can qualify as difficulty of care payments, excluded from federal income tax under IRS Notice 2014-7. Her respite, training, and PTO hours don’t. Same person, same week, one check, and a generic payroll system that only knows taxable or not-taxable per employee gets the W-2 wrong either way.

TWO PARTICIPANTS, ONE WORKER

The overtime nobody’s budget saw

Thirty hours with one participant, fifteen with another. Under the Labor Department’s joint-employment guidance, a third-party employer owes overtime on the combined forty-five, even though each participant’s budget only ever saw its own thirty or fifteen. The premium is real, and it lands between two spending plans.

THE FAMILY MATRIX

Spouse, child, parent: three different tax answers

Self-direction is full of family caregivers, and household-employment rules treat each relationship differently: wages to a spouse, a child under 21, or a parent sit outside FICA and FUTA entirely, and everyone else only crosses into FICA at $3,000 in 2026. Every worker-participant pair is its own little tax jurisdiction.

THE PENDED TIMESHEET

When payroll pends, the program bleeds

New York replaced more than 600 fiscal intermediaries with a single statewide FMS (PPL) on April 1, 2025, and the transition made the news for caregivers chasing missed paychecks. That is the whole lesson of the consolidation era: programs are won and lost at rebid time on payroll execution. A pended timesheet is a caregiver deciding to quit.

Every one of these is decided at the pay-code level. Here’s how WageTime runs them.
01 · WHO SIGNS AS EMPLOYER

Who is the employer in self-direction, and what does it mean for payroll?

The employer changes by FMS model: vendor fiscal/employer agent makes the participant the common-law employer, while agency with choice makes the provider organization the employer of record. WageTime runs the second kind at group scale, each program entity under its own EIN.

  • Each program entity under its own EIN, filings included.
  • One login across the group; reporting per company or combined.
  • Role-based access keeps coordinators, payroll staff, and finance in their own lanes.
  • Every change audit-logged and effective-dated.
  • 1099 contractors run alongside W-2 employees where programs use both.
app.wagetime.com/company/entities

Companies · Meridian Self-Direction Group

Each company under its own EINCombined reporting on
3Program companies
342People paid
CompanyEINFilings
Meridian Care Choices LLCAgency with choice · 212 paid84-2210463Current
Meridian Family Caregiving LLCFamily caregiving · 96 paid87-3305118Current
Meridian Program Services Inc.Corporate staff · 34 paid82-1147520Current
One login across the groupreporting per company or combined

Replaces the three separate payroll logins, and the intern who consolidated them in Excel.

02 · THE 2014-7 SPLIT

How do difficulty of care payments run through one paycheck?

Difficulty of care payments live or die on pay-code discipline. IRS Notice 2014-7 excludes qualifying Medicaid waiver payments from federal income tax while respite, training, and PTO stay taxable; WageTime keeps the split enforceable: one earning code per program designation, every line on one check.

  • One earning code per program designation, itemized on the paystub.
  • Which payments qualify is set with your program rules and tax counsel.
  • States like Washington administer the exclusion hour type by hour type.
  • Mileage and per-diem codes configurable as non-taxable earning types.
  • Every code a reportable line, all year.
app.wagetime.com/payroll/earning-codes

Earning Codes · Dana R. · Live-in caregiver

One code per program designationEvery line separately reportable
Dana R. · Live-in personal care
DOC hours · 32.0 × $17.00$544.00
Respite · 6.0 × $17.00$102.00
Training · 2.0 × $17.00$34.00
PTO · 4.0 × $17.00$68.00
Gross · 44.0 hrs$748.00
One checkevery designation its own reportable line

Replaces the year-end spreadsheet that guessed which hours were excludable, one W-2c at a time.

03 · FORTY-FIVE HOURS, TWO BUDGETS

How does overtime work when one caregiver serves two participants?

Overtime counts the worker’s week, not the participant’s: when your organization is the employer, hours aggregate across every participant served, and WageTime computes the premium on the weighted-average regular rate automatically, itemized on the paystub.

  • Night and weekend differentials fold into the same regular rate.
  • Labor cost reported per participant through job costing codes.
  • Live-in and overnight arrangements run per-diem codes, configured to policy.
  • Minimum-wage processing at federal, state, and local levels.
app.wagetime.com/payroll/week-review

Week Review · Marisol V. · Two participants

Hours aggregated across participantsOT on weighted average
Marisol V. · 45.0 hrs this week
Overtime hours5.0 OT hrs
Weighted-average rate$16.95
Premium · 0.5 × $16.95$42.38
Gross · one check$805.13
LineRateAmount
Personal careParticipant A · 30.0 hrs$16.50$495.00
Personal careParticipant B · 15.0 hrs$17.25$258.75
Weekend differential6.0 hrs+$1.50$9.00
One worker week, both budgets reported

Replaces the overtime premium that surfaced in a wage claim instead of a payroll run.

04 · NOTHING PENDS ON FRIDAY

What keeps self-direction timesheets from pending?

WageTime pays self-direction weeks from approved hours, not raw punches: clock and visit hours import from your EVV or program-management system, and anything questionable is flagged before the run instead of pending silently after it. On the demo we’ll trace the exact flow for yours.

  • Live-in EVV-exempt weeks flow through the same import.
  • Exceptions flagged for review before the run, not after the deposit.
  • Attestation, change logs, and timesheet locking for program audits.
  • Weekly pay at no extra cost; off-cycle and final checks included.
app.wagetime.com/time/program-hours

Program Hours · Imported · Fri Nov 7

Imported from your program system2 pended for review
129.0Hours ready Friday
2Held for review
WorkerHoursStatus
Dana R.Participant C44.0Approved
Marisol V.Participants A + B45.0Approved
Kofi A.Participant D38.5Visit mismatch
Irene S.Participant E40.0EVV-exempt
Tomás B.Participant F12.0No attestation
Approved hours ready for Fridaytimesheets held for review, not paid wrong

Replaces the Friday pend queue, and the caregiver who quit over it.

PRICING

Simple payroll pricing. No surprises.

Full-service payroll is $10 a month per person paid that month, plus $50 a month per company, with unlimited runs. No long-term contracts, no per-run charges.

  • Full-service payroll, unlimited runs
  • Federal, state & local tax filing
  • Year-end W-2s & 1099s
  • Direct deposit, checks & pay cards
  • Contractor payments & filings
  • Off-cycle runs & bonuses, no extra fee
  • Employee paystubs & W-2 access
  • QuickBooks integration
$10/mo per person paid
+ $50/mo per company

Off-cycle runs and bonuses cost nothing extra. No long-term contracts; cancel anytime.

Example: 50 people paid × $10 + $50 company = $550 for the month

HR & hiring, onboarding, PTO, time tracking, benefits, and workers’ comp are optional add-ons, priced separately when you’re ready.

See a demo
THE INFRASTRUCTURE BEHIND WAGETIME
$35B+
in payroll & taxes paid
2.8M+
employees paid
4.3M+
W-2s & 1099s filed
100%
of tax filings automated

Self-direction payroll FAQ

Who is the employer in self-direction: the participant or the FMS?

The FMS model decides. In the vendor fiscal/employer-agent model, the participant is the common-law employer and the FMS acts as their IRS Section 3504 agent. In agency with choice, the provider organization is the employer of record while the participant manages the day-to-day work. In a bill-payer arrangement, the FMS employs no one. Your program agreement, not your preference, decides which one you are.

Are difficulty of care payments subject to FICA and FUTA?

Generally yes. IRS Notice 2014-7 excludes qualifying Medicaid waiver payments from federal income tax, but IRS guidance keeps them subject to FICA and FUTA unless a separate exception applies, like household-employer wages paid to a spouse, child under 21, or parent. WageTime keeps the distinction on the pay code; whether a payment qualifies belongs to your program rules and tax counsel.

What does code II in W-2 box 12 mean?

Code II is where excluded Medicaid waiver payments go on the W-2, starting with the 2024 forms: qualifying difficulty of care amounts come out of box 1 and report in box 12 under code II instead. Clean reporting starts in payroll: designated hours sitting on their own earning codes all year, with the reporting itself settled with your tax counsel.

How does overtime work when a caregiver serves two participants in one week?

When one organization employs the caregiver, the hours add up across participants: Labor Department guidance treats 30 hours with one participant plus 15 with another as a 45-hour week owing 5 hours of overtime. WageTime aggregates the week automatically and computes the premium on the weighted-average rate across all rates worked, while job costing keeps each participant’s labor reported against their own budget.

Does WageTime act as a Section 3504 fiscal/employer agent?

No. WageTime does not act as a fiscal/employer agent, file Form 2678 appointments, or file aggregate Form 941 returns with Schedule R. WageTime runs payroll where your organization is the employer of record: agency-with-choice and structured family caregiving programs, CDS lines, and the FMS organization’s own staff, with each entity under its own EIN and every federal, state, and local tax filed automatically.

Do live-in caregivers have to use EVV?

Federal EVV requirements under the Cures Act cover Medicaid personal care in self-direction, but CMS guidance lets states exempt live-in caregivers, and states vary. WageTime imports approved hours from your EVV or program-management system either way; tell us your system on the demo and we’ll confirm the exact flow, including how live-in-exempt weeks reach payroll. WageTime’s own mobile clock is not a substitute for state EVV requirements.

What does WageTime cost for a consumer-directed program provider?

Each company pays $50 a month plus $10 per person paid that month, and a multi-entity group runs every program company under its own EIN with one login. Runs are unlimited, so weekly pay day and off-cycle checks cost nothing extra. Taxes file automatically at federal, state, and local levels, W-2s and 1099s included. No long-term contracts; cancel anytime. Onboarding and migration are full-service and paid, scoped on the demo.

Bring your program model.

Name your model (agency with choice, structured family caregiving, a CDS line), one caregiver who serves two participants, and the states you operate in. Twenty minutes with a payroll specialist on a live demo company: you’ll see the pay-code taxability split, the cross-participant overtime, the entity setup, and the invoice math.

Book a 20-minute demo