In the consumer directed services option, an individual is the employer of record for an attendant and substitute attendant but the provider is responsible for payroll for attendants and substitute attendants and filing tax-related reports for attendants and substitute attendants.

Source Note: The provisions of this §275.151 adopted to be effective October 1, 2013, 38 TexReg 6606; transferred effective August 1, 2022, as published in the Texas Register July 8, 2022, 47 TexReg 3983