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Last Updated: 11/17/2015

Collection Agency Fees & Employee Discounts

​​Collection Agency Fees

If you hired a collection agency to collect unpaid debts, include the total amount collected in gross receipts before any fees were deducted by the collection agency.

Employee Discounts 

If you provided free or reduced-price health care services to employees and their family members, or to other patients or providers in return for goods or services, include the lowest price in gross receipts at which you would furnish similar services to regular patients.

You may use the lowest price you charge under a plan negotiated at arm’s length (i.e. negotiated with an unrelated party, acting in its own best interests). The plan used for determining the lowest price must still be open for enrollment and must be from a non-government payer.