The fiscal employer agent (F/EA) performs payroll activities on behalf of the EOR. This allows the individual to use waiver funds to hire and pay attendants. DMAS contracts with the F/EA to ensure that payment to the attendant is based on the approved service authorization which documents the number of hours and services and timesheets approved by the EOR. The F/EA keeps payment records and follows all tax rules on the EOR’s behalf. DMAS, the SF, and the F/EA do not employ the attendant(s); the EOR employs the attendant(s).
Management of enrollment packets
Helping the EOR and attendants with the enrollment process
Processing attendant employment and tax-related documents
Payroll processing and issuance of paychecks to attendants every two weeks with the receipt of fully completed and signed timesheets for DMAS-approved services
Calculates, withholds, and deposits of State and Federal income tax, Medicare, Social Security, and unemployment taxes for attendants to maintain tax compliance
Completes of criminal background checks for each attendant
File monthly, quarterly, and annual forms and tax deposits with State and Federal agencies
Issue W-2 Statements to each attendant every January
Provide quarterly reports to the EOR showing services used and services remaining
Answer all questions that the EORs and attendants have about payroll and services