Appendix B-Wage Reimbursement for the Living Donor Support Program

1. Wages will be calculated at a minimum level of minimum wage as based in New York City, Long Island and Westchester of $16.50 per hour and by $15.50 per hour for the rest of the state. If an applicant earns more than minimum wage for their region, their hourly rate will be calculated based upon their W-2 gross income as well as their 1099s gross income. The hourly rate that would be calculated would be based upon the total of W-2 gross income plus 1099 gross income divided by standard work year of 2080 hours (52 weeks x 40 hours per week). In some cases that will turn out to be less than minimum wage and if this is the case, the living donor would be paid at the minimum wage rate. If the rate is greater than minimum wage, the person will be paid at their calculated “hourly rate.”

2. Since this will be paid to individuals as an income replacement, a person will receive a 1099 form for this income and will have to pay Federal Insurance Contributions Act (FICA) for both sides of FICA. Typically, a person pays 7.5% of their salary and a business pay 7.65% of salary.

Wage Related Reimbursement Verification

To support authorization of wage reimbursement for all wage related losses due to a living organ donation supporting detail and documentation is required. Failure to submit required documents that support reimbursement risks non-reimbursement or denial of lost wage(s) claims.

All documentation is reviewed by the Living Donor Support Program. If further supportive documentation is required for reimbursement determination the Living Donor Support Program will seek to request further supportive documentation.

Documentation required to prove lost wages may include:

Employer (person, company, or organization) paid wages:

  • Verification of days/hours out of work associated with Living Donation Process provided by employer,
  • W2 (gross income) from previous year,
  • 1099 (gross income) from previous year, and/or
  • Proof of current income (paystubs for the past 4 weeks)

Self-employed and independent contractors:

  • Tax Returns with Schedule C or Schedule K-1: If you're self-employed, your tax returns can show your average monthly or yearly income.
  • IRS form 1099
  • Earnings statement or tax summary from a company you do contract work for
  • Profit and loss statement generated by accounting software

Non-reimbursable for wages:

Undocumented wages ("under the table" wages)

  • Tips
  • Overtime pay
  • Bonus(es)
  • Commissions
  • Unemployment