New York Department of Health Issues Updated Guidance on Wage Parity Compliance Forms and Certification Submission Dates

On March 9, 2026, the New York Department of Health (DOH) issued updated guidance for Licensed Home Care Services Agencies (LHCSAs), Medicaid Managed Care Organizations (MMCOs), Certified Home Health Agencies (CHHAs), former Fiscal Intermediaries (FFIs), and the Statewide Fiscal Intermediary (SFI) regarding certain Home Care Worker Wage Parity Law (WPL) compliance and certification requirements. This law, signed as part of the 2020-2021 state budget, establishes a minimum wage rate, additional wages, and supplemental benefits for home care aides who perform Medicaid-reimbursed work in the state. Each year covered providers must (1) certify compliance with the WPL; (2) disclose the number of wage parity hours worked and total expenses; and (3) retain independent auditors to verify reported wage parity hours worked and expenses.

In 2023, the DOH issued guidance clarifying deadlines for specific wage parity compliance and certification submissions. However, that guidance failed to solidify key dates, such as NY Department of Labor (NY DOL) Form LS301 audit deadlines and Form LS300 reporting dates, and ultimately held the deadline to submit Form LS301 in abeyance while the process was reworked by the DOH and DOL. 

The March 2026 guidance resolves these uncertainties by specifying the submission requirements for calendar years 2021 through 2025, and provides covered entities much-needed predictability for submission deadlines for future calendar years. 

Deadlines for the 2025 Reporting Year: 

LHCSAs, FIs and the SFI:

• Form LS300: Due to all contracted MMCOs and CHHAs by May 31, 2026, for calendar year 2025.
• 2025 Annual Certification of Compliance with Home Care Worker Wage Parity: Due to DOH by May 31, 2026.

CHHAs:

• Form LS300: Due to all contracted MMCOs by April 30, 2026 for calendar year 2025.2025
• Annual Certification of Compliance with Home Care Worker Wage Parity: Due to DOH by May 31, 2026.

MMCOs:

• 2025 Annual Certification of Compliance with Home Care Worker Wage Parity: Due to DOH by May 31, 2026.

The 2025 Annual Certification of Compliance with Home Care Worker Wage Parity must be submitted to the DOH through the eMedNY Provider Portal. The DOH intends to update the portal to accept 2025 certifications by the end of March 2026.

Deadlines for the 2026 Reporting Year and Subsequent Years:

LHCSAs and the SFI:

• Form LS300: Due to all contracted MMCOs and CHHAs by June 1 of each year for the previous calendar year.
• Form LS301: Due to all contracted MMCOs and CHHAs by October 1 each year for the previous calendar year, along with AFSs or AUP.
• Annual Certification of Compliance with Home Care Worker Wage Parity: Due to DOH by December 1 of each year for the current calendar year.

CHHAs:

• Form LS300: Due to all contracted MMCOs by June 1 of each year for the previous calendar year.
• Form LS301: Due to all contracted MMCOs by October 1 of each year for the previous calendar year, along with AFSs or AUPs.
• Annual Certification of Compliance with Home Care Worker Wage Parity: Due to DOH by December 1 of each year for the current calendar year. 

MMCOs:

• Annual Certification of Compliance with Home Care Worker Wage Parity: Due to DOH by December 1 of each year for the current calendar year. 

Agreed Upon Procedures (AUPs)

Under the new guidance, as an alternative to conducting a full financial audit, providers may use “Agreed Upon Procedures” (attachment 1 to the guidance) developed by the DOH and NY DOL to satisfy the wage parity audited financial statements requirement. AUPs should be conducted by a certified public accountant who can verify the information that is reported on wage parity forms, including by reviewing payroll records, verifying wage parity hours and expenses as reported on the Form LS300, and testing wage parity compensation elements (wages, paid leave, differentials, supplemental benefits, etc.). 

Future Changes:

Beginning in 2027, for reporting calendar year 2026, LHCSAs and the SFI must complete AFSs or AUPs for each contract with MMCOs or CHHAs, as opposed to completing one agency-wide review. For reporting years 2021 through 2025, providers may complete AUPs or AFSs for the entire agency, rather than by each individual managed care contract.

In light of these updates, providers should take steps to note key deadlines for fiscal year 2025 and subsequent years, begin thinking about their audit or AUP plan, and gather necessary documentation regarding employee benefits, payroll, and wage parity.

* Cailin MacQuarrie is a pre-bar Associate in Littler’s Long Island office.