Massachusetts Department of Public Health Certifying a Wellness Program for a Wellness Tax Credit

Transcription

1 Massachusetts Department f Public Health Certifying a Wellness Prgram fr a Wellness Tax Credit What is the Massachusetts Small Emplyer Wellness Prgram Tax Credit? Massachusetts General Law Chapter 224: An Act Imprving the Quality f Health Care and Reducing Csts thrugh Increased Transparency, Efficiency and Innvatin, prvides Massachusetts small businesses a state tax credit f 25% f the csts assciated with implementing a certified wellness prgram with a maximum f $10,000 per business in a taxable year. The legislature has placed a $15 millin per year limit n the ttal amunt f Wellness Tax Credits that may be issued. What is a Wellness Prgram? In additin t prviding a safe wrkplace that prtects and prmtes health, a wellness prgram is designed t imprve the health and verall well-being f individual emplyees and includes: Creating a wrk envirnment that is supprtive f maintaining and imprving participants health and verall wellbeing Identifying and addressing the specific needs and health risks f all emplyees Offering awareness and educatin prgrams that disseminate health infrmatin and address the specific needs f emplyees Offering behavir-change prgrams t supprt emplyees seeking t change lifestyles Wh is eligible t apply fr certificatin? A business must meet all f the fllwing criteria t apply: Emply 200 r fewer emplyees, the majrity f whm wrk in the Cmmnwealth. In rder t prmte wrkplace wellness prgrams amng the smallest emplyers in particular, the Department is reserving (until December 31), 50% f the 2015 allcatin fr small emplyers with 100 r fewer emplyees. Offer healthcare benefits t emplyees. Sle prprietrships, prfessins, trades, businesses, r partnerships are eligible t apply. Businesses must be in cmpliance with all legal bligatins f emplyers including, but nt limited t, thse enumerated in Massachusetts General Laws (MGL), chapter 149, and with all applicable labr, licensing and tax laws (including MGL c. 149, MGL c. 151, MGL c. 151A, MGL c. 152). What must a wellness prgram include t be certified fr the tax credit? T have a wellness prgram qualify fr a tax credit, eligible businesses must be certified and receive a Seal f Apprval frm the Massachusetts Department f Public Health (DPH) prir t filing fr a wellness tax credit. Businesses shuld retain all supprting 1

2 dcumentatin fr audit purpses. T btain DPH apprval, the wellness prgram must include the fllwing eight cmpnents (which include evidence-based interventins): 1. An annual budget fr wellness expenditures. The budget culd include the fllwing: Salary r prtin theref, fr persn(s) planning and/r participating n wellness cmmittees, managing and/r implementing the prgram. T qualify, the persn s jb descriptin must include the specifics f the respnsibilities. Awareness and educatin prgram csts, e.g., seminar csts, newsletters, psters prduced by a third party. Vendr csts related t prviding health-risk assessments f emplyees, r training, educatin r behaviral interventins that address the health risks f emplyees. Behavir-change prgram csts that are nt cvered by a health plan, e.g., campaign r challenge csts such as pedmeters, prgram materials, nline tls, health caching, nictine replacement therapy, gym memberships. Csts assciated with the prmtin f and access t cmmunity-based, insurer-spnsred, r vendr-spnsred prgrams, resurces and facilities that are part f the frmal wellness plan. Csts assciated with changes t the wrksite that encurage healthy lifestyle chices, e.g., imprvements t stairs; educatinal r pint-fpurchase materials fr healthy fd chices in vending machines and cafeterias; break rm imprvements r furnishings, such as a dishwasher r micrwave; Autmatic External Defibrillatr (AED) installatin; signage fr a tbacc-free wrksite; lactatin rm furnishings; a meeting space fr educatinal seminars and wrkshps, and nsite classes. Incentives fr emplyee participatin in wellness activities. Examples include gift cards, well days ff, and cash. Paid wrk time fr health screenings, wellness checkups with private physicians, r appintments fr managing chrnic cnditins, such as diabetes r asthma fr emplyees r family, and participatin in health-related meetings. Csts assciated with implementing value-based benefits, e.g., incentives thrugh c-pay/r insurance differential fr adherence t evidence-based guidelines, participatin in a disease-management prgram r cnditinmanagement prgrams fr members with chrnic cnditins. (Nte that the csts f health insurance premiums paid by the emplyers are nt allwable expenditures fr the wellness tax credit.) Csts assciated with injury preventin, e.g., safety-educatin subscriptins, equipment and signage t avid hazards, pilt-testing f prducts made with safer materials, feasibility studies fr safety designs. Training csts t address safe lifting, repetitive-mtin injuries, relaxatin training, assertiveness, cmmunicatin, and time management. Data-cllectin csts, such as assessment tls (needs and interest survey, health risk assessment, envirnmental scan), and fcus grups. 2

3 Evaluatin csts any cst assciated with evaluating prgram impact and utcmes, e.g., human resurces data analysis, such as absenteeism r prductivity, participatin rates, r emplyee satisfactin. 2. A designated Wellness Champin The rle f the Wellness Champin shuld be included in his/her jb respnsibilities. This persn is respnsible fr develping and implementing the wellness prgram. 3. Have frmally cmmunicated t all emplyees abut the wellness prgram and ptins available t emplyees. This shuld be a cmmunicatins and marketing plan t infrm all emplyees f wellness activities, t raise awareness f the imprtance f healthy behavirs, and t encurage participatin in the prgrams. The cmmunicatin must ensure emplyees that all persnal infrmatin is kept cnfidential and that participatin in the wellness prgram is entirely vluntary. 4. Emplyees shuld be aware f their persnal health risks. Emplyee health status can be assessed by cnducting health-risk assessments and/r bimetric screenings. (Health Risk Assessment means a systemic prcess fr cllectin f infrmatin frm individuals regarding health status and well-being, s as t identify their health-risk factrs r chances f getting a disease r health cnditin. The aggregate results f such a prcess guide the design f cmprehensive wrkfrce-wellness prgramming.) These services can be accmplished by using an utside vendr, an insurance prvider, r thrugh an emplyee s private physician. NOTE: Emplyees shuld knw in advance that all emplyee health infrmatin is strictly cnfidential. The emplyer shuld have access t nly aggregate results f health-risk assessments and screenings. 5. Cllected data r infrmatin n emplyee interests n varius tpics. Apprpriate health tpics include the fllwing: tbacc use, bld pressure, bld chlesterl, weight cntrl, physical activity/exercise, diabetes, stress/mental health issues, substance abuse, wrkplace ergnmics, indr air quality, wrkplace safety, and nutritin. 6. Identified the mst imprtant health issues and/r interests f emplyees. Emplyee interests can be cllected via survey, r thugh meetings r fcus grups with emplyees. 7. Based n the mst imprtant health issues and/r interests f emplyees, prgrams were develped. The data frm persnal health status, health risks, as well as emplyee interests, were used t select tpics that were included in the wellness prgram. The prgram interventins fr chsen tpic(s) shuld 3

4 address bth emplyees health behavirs and a healthy wrkplace envirnment. These are mutually reinfrcing levers f behaviral change fr emplyees. Health issues shuld be addressed in three ways: 1. Awareness and educatin fr all emplyees, 2. Encuraging individual behavir change, and 3. Changes in wrkplace plicies and systems that supprt healthy emplyee behavirs. The fllwing are examples that include evidence-based interventins fr each f the three areas. Awareness and educatin fr all emplyees. Examples f awareness and educatin include, but are nt limited t: infrmatin sessins n health insurance benefits; health prgrams available in the cmmunity; signage encuraging healthy behavirs (such as the benefit f taking the stairs vs. the elevatr); healthy fd chices in vending machines r cafeterias; educatinal classes ffered n cmpany time n tpics aimed at imprving emplyee health; disseminating brchures, vides, psters, pamphlets, and news articles that address the benefits t emplyees f engaging in healthy behavirs, reducing risks, r managing chrnic-disease cnditins. Encuraging individual behavir change. Examples include, but are nt limited t: subsidizing gym memberships r weight-cntrl prgrams; ffering free r subsidized individual health screenings at the wrkplace that include individualized feedback and educatin n health risks; prviding r subsidizing lifestyle caching in persn r via . Changes in wrkplace plicies that supprt emplyee health and their healthy behavirs. Examples include: setting an annual rganizatinal gal fr the health f emplyees; ffering incentives fr participatin in wellness activities fr bth salaried and hurly emplyees; prviding reductins in healthcare premiums; prviding wrk time fr participatin in wellness activities; instituting plicies regarding tbacc use; ffering emplyee assistance prgrams at n cst; spnsring scial events related t health; prviding training t managers n supprting emplyees behavirs fr health, stress, and wrk-life balance; prviding apprpriate space fr emplyees t eat meals; prviding ptins fr healthy fd chices where fd is sld r served; allwing sufficient break time fr physical activity r eating meals; purchasing equipment t reduce r eliminate ergnmic hazards; encuraging emplyee participatin in rganizatin s decisins regarding wrkplace issues that affect jb stress; designing plicies and systems t prevent r minimize stress (e.g., flexible wrk arrangements, nsite pprtunities fr emplyees t engage in physical activity as apprpriate fr jb type [such as nsite exercise classes r nsite walking trail]; wrksite health and safety activities and training fr emplyees; imprving indr air quality; prviding Autmatic External Defibrillatrs [AED]). 4

5 8. A minimum f ne third (33%) f the emplyees must participate in at least ne element f the wellness prgram. There must be dcumentatin f emplyee participatin including the number f emplyees that cmpleted prgrams, attended meetings, r participated in health screenings. Participatin must be vluntary. Hw d I get started? Dwnlad the Wellness Tax Credit Applicatin frm and Mdel Guide t learn mre abut Wellness prgrams at this website: These dcuments give businesses enugh infrmatin t get started r t make imprvements n their existing wellness prgrams. Hw t apply fr certificatin fr a wellness prgram tax credit: After a Wellness Prgram has been instituted fr yur emplyees, dwnlad the Wellness Tax Credit Applicatin. Businesses can apply fr certificatin anytime in the tax year. Applicatins must be received by December 31, Only eligible businesses can apply fr a tax credit. T be eligible, yur business must: Be based in Massachusetts r have emplyees that cnduct business in Massachusetts The majrity f yur emplyees must wrk in Massachusetts Have fewer than 200 emplyees Offer emplyees health benefits Business must be in cmpliance with all legal bligatins f emplyers, including but nt limited t, thse established in Massachusetts General Laws, chapters 149, 151, 151A, and 152. The entire applicatin must be cmpleted in ne nline sessin. Therefre, please print ut the applicatin and cmplete it in hardcpy prir t filling in the nline applicatin. Have the persn with legal authrity review the hardcpy applicatin as t its accuracy and hnesty and sign the dcument. Maintain the signed hardcpy f the applicatin fr yur recrds. Cmpleting the frm shuld take less than 30 minutes. The wellness prgram must meet all requirements utlined abve in What must a wellness prgram include t be certified fr the tax credit? sectin t receive a tax credit. Be sure t check the bxes: Authrizing the Massachusetts Department f Public Health, the Department f Revenue, and the Executive Office f Labr and Wrkfrce Develpment t share my applicatin and tax return infrmatin fr purpses f administering the Wellness Tax credit Affirming and attesting t having the legal authrity t cmplete the dcument and the truth and accuracy f the dcument including that the business entity is in cmpliance with all legal bligatins f emplyers, including thse enumerated in MGL c.149; all applicable labr, licensing and tax laws; has 5

6 purchased wrkers cmpensatin insurance as required by law; has nt been cited by the United States Department f Labr Occupatinal Safety and Health Administratin fr willful r repeat safety r health vilatins within the last five (5) years; and has nt been cited by federal r state authrities fr vilatin f wage and hur laws within the last five (5) years; Nt checking these bxes will cause yur applicatin t be rejected All cmpleted Wellness Tax Credit Applicatins will be scred. If yur wellness prgram meets all criteria, a Seal f Apprval with a Certificate number will be issued. PRINT OUT THE CERTIFICATE and INCLUDE THE CERTIFICATE WITH YOUR INCOME TAX RETURN FOR If yu checked Other fr any f yur respnses, yur applicatin will receive a Pending Certificate. Upn further review, yu will receive either a Seal f Apprval with a Certificate number r a Denial within 60 days. If yur wellness prgram did nt meet the minimum criteria fr certificatin, yu will receive an with the reasns fr the denial. If yur wellness prgram meets all criteria and if the Cmmnwealth is nearing the maximum tax credit alltment fr 2015, yu will be issued a Prvisinal Certificate. If there are available state funds t allw a Wellness Tax Credit fr 2015, yu will be ntified in February, 2016 and issued a Seal f Apprval with a Certificate number. Wh can I cntact if I have prblems with my applicatin r if my applicatin is rejected? If yur nline Wellness Tax Credit Applicatin is denied, the reasns will be listed nline and yu will receive an . If yu have questins, yu can DPHWellness.taxcredit@state.ma.us. In the , please include yur name, phne number and address. If I receive a Wellness Tax Credit Seal f Apprval with a Certificate number this year, d I need t reapply next year? Yes. Qualified businesses must reapply every year t receive a Seal f Apprval with a Certificate number fr each tax year. This tax credit prgram is authrized thrugh