In accordance with Section 3614-c of the New York State Public Health Law, the Wage Parity law, home care aids who perform Medicaid-reimbursed work in New York City, Nassau, Suffolk, and Westchester counties may be paid both a base wage and a supplemental benefit to satisfy a minimum required level of total compensation.
Employers of home care aids are facing new compliance expectations tied to Wage Parity reporting, along with expanded documentation requirements and upcoming submission deadlines. Recent guidance from the New York State Department of Health clarifies what providers must do and when, particularly regarding Form LS301 and related attestation procedures. With deadlines approaching, now is the time for agencies to assess their readiness and determine whether outside support is needed.
Understanding the Wage Parity Compliance Updates
The New York State Department of Health (DOH) has issued guidance on March 9, 2026, updated on April 20, 2026, and June 4, 2026, on wage parity compliance requirements for:
- Licensed Home Care Services Agencies (LHCSAs)
- Certified Home Health Agencies (CHHAs)
- Fiscal intermediaries (FIs)
- Medicaid managed care organizations (MMCOs)
The guidance focuses on two primary areas:
- Submission deadlines for compliance forms LS300 and LS301
- Expanded requirements for Form LS301, including independent verification
Key Deadlines Agencies Need to Know
For calendar year 2025, agencies must meet the following deadlines:
By Nov. 1, 2026:
- Submit Form LS300 to all contracted organizations
- Submit Form LS301, along with:
- Audited financial statements or
- Agreed-Upon Procedures (AUP) report performed by a CPA
By Nov. 15, 2026:
- Submit the Annual Certification of Compliance through the eMedNY Provider Portal
Why Form LS301 Matters Now
Form LS301, the Employer’s Statement Verifying Wage Parity Hours and Expenses, is becoming a focal point of the updated requirements.
What’s changed is not just the form itself, but how it must be supported. Providers are now expected to pair LS301 with independent verification — such as Agreed-Upon Procedures (AUPs) or audited financial reporting — bringing a new level of scrutiny to wage parity data.
New Requirement: Involving a CPA
One of the most significant changes is the expectation that providers engage an independent CPA to support LS301 reporting.
The guidance introduces Agreed-Upon Procedures (AUPs) as a standardized approach:
- A CPA performs specific testing procedures on wage parity data
- Procedures focus on employee wages, hours worked, and supporting documentation
- The result is a formal AUP report used to support LS301 submission
Importantly, while AUPs are not the only option, they are explicitly provided by the state as an acceptable method for compliance.
What About Prior Years (2021–2024)?
The guidance, as updated on June 4, 2026, provides some relief for earlier reporting periods:
- Providers do not need to resubmit LS301 forms or audited statements for prior years if they were already submitted
- However:
- Agencies must retain all records for at least 10 years
- State agencies may request documentation during audits or reviews
What This Means for Home Care Agencies
These changes introduce a more rigorous and structured compliance process, with several implications:
Increased Documentation Expectations
Agencies must maintain detailed records to support:
- Wage parity hours
- Compensation structures
- Payroll and reconciliation data
Need for Independent Verification
Many agencies will need to:
- Engage a CPA for AUPs
- Coordinate timing with auditors
- Ensure data is audit-ready
Ongoing Annual Compliance
Beginning in 2027 for the calendar year 2026, this is no longer a one-time effort:
- Reporting and verification will recur annually for each contract with MMCOs or CHHAs
- Processes must be built to support repeatable compliance
Steps to Take Now
To prepare for upcoming deadlines, home care agencies should consider the following actions:
Assess Your Current Reporting Process
- Review how LS300 and LS301 data is currently compiled
- Identify gaps in documentation or data consistency
Evaluate CPA Support Needs
- Determine whether to use AUPs or another acceptable audit approach
- Engage a CPA early to avoid timing constraints
Organize Historical Data
- Ensure records for prior years are complete and accessible
- Confirm compliance with retention requirements
Align Internal Teams
- Coordinate across finance, payroll, and compliance teams
- Establish clear ownership of reporting and submission tasks
How CBIZ Can Help
We work with home care providers to simplify the process, from getting data audit-ready to performing Agreed-Upon Procedures and helping you understand exactly what’s required.
If you want to get ahead of deadlines or talk through your situation, connect with a CBIZ professional. We’re here to help you move forward with confidence.
Frequently Asked Questions
In most cases, yes. LS301 must be supported by independent verification, typically through:
- An AUP report performed by a CPA, or
- Other acceptable audited financial reporting
No, providers do not need to resubmit LS301 forms or audited statements for prior years if they were already submitted. However, agencies must retain supporting records for 10 years and be prepared to provide them if requested.
However, agencies must retain documentation and be prepared to provide records if requested. All records are subject to a 10-year retention requirement.
LS301 is due by Nov. 1 (for prior-year reporting), with certification due shortly after.
Missing deadlines could lead to compliance issues and increased scrutiny during audits or reviews.
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