There is a new worksheet that is required on the SNF Medicare Cost Report,  form CMS 2540-10.  The new worksheet is being called S-3 Part V and is required for cost reporting periods beginning on or after January 1, 2012.

This worksheet requires Skilled Nursing Facilities (SNF) to separately report expenditures for wages, benefits, and hours  for direct care staff, breaking out (at a minimum) registered nurses, licensed professional nurses, certified nurse assistants, and therapy staff.  The direct salaries information is entered on lines 1-13, column 1  and the contract expense information is entered on lines 14 – 26, column 1.  Column 2 allows input for employee fringe benefits (including payroll taxes). Column 3 yields a subtotal of Column 1 plus 2.  Column 4 allows input for hours paid. Column 5 then computes an average hourly wage for each line.