Fiscal Employer Agent (F/EA) 

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).

The F/EA is responsible for:

  • 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

Fiscal Agents