In workers’ compensation cases, a physician or medical facility chosen by the employee more than 30 days from the date of when the injury is reported.

In a retirement plan, an amount that is subtracted from the total amount of distribution to the plan to determine the amount of the distribution subject to federal tax. Cost basis is the amount on which an employee has already been taxed. It includes the amount of nondeductible contributions made to the plan by the participant, cost of plan-provided life insurance reported as taxable income by the participant, and amount of employer contributions previously taxed as income to the participant.

1. In workers’ compensation, an employer includes any person or entity that engages the services of a person. It includes an individual employer, partnership, legal representative of a deceased employer, or a corporation. It also includes the state and every state agency, every country, every city, and all public and quasi-public corporations and agencies. 2. Under Medicare Secondary Payer guidelines, in addition to individuals (including self-employed persons) and organizations engaged in a trade or business, other entities exempt from income tax such as religious, charitable, and educational institutions. Included are the governments of the United States, the individual states, Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, the District of Columbia, and foreign governments.

Electronic bulletin board service offered by the coordination of benefits (COB) contractor. Employers who have to report on fewer than 500 workers can fulfill their requirements under the Internal Revenue Service/Social Security Administration/Health Care Financing Administration (IRS/SSA/HCFA) data match law by downloading a questionnaire entry application from the bulletin board. The information will be processed through several logic and consistency edits. Once the employer has completed the information, he or she will return the completed file through the bulletin board.

Employers who partner together to administer and manage their health insurance plan and also make purchases at discounted rates for the benefit of the members.

Group of employees who are eligible for health care benefits extended through a benefits plan provider. A contract is drawn up and an employee-employer relationship must exist. Groups that would not qualify include social clubs and independent contractors.

1. Group health plan paid for by the employer of 20 or more employees for medical benefits. It may be a federal employee health benefits program, employee pay all plan, multi-employer group health plan with at least one employer with 20 or more employees, or any plan in which the beneficiary is enrolled because of their employment or his or her spouse’s employment. 2. Under Medicare Secondary Payer guidelines, any health plan that is offered or contributed to by an employer, and that provides medical care, directly or through other methods such as insurance or reimbursement, to current or former employees and/or their families. It includes the federal employees’ health benefits program but not TRICARE. 3. Private group health plan paid for by the employer that covers an individual who is age 65 or older and has Medicare as the secondary payer.

An employer’s or company’s federal tax identification number issued by the Internal Revenue Service for income tax purposes (e.g., physician’s EIN). This is sometimes referred to as a federal identification number, employer identifier , or tax identification number (TIN) .

Employer is responsible for the acts of his or her employees while they are working.