In the CDS option, a provider must:
  (1) comply with the requirements of §44.302 of this chapter (relating to Provider Qualifications and Responsibilities in All CMPAS Service Delivery Options);
  (2) function as an FMSA to provide financial management services to an individual;
  (3) approve and monitor a budget for services delivered through the CDS option;
  (4) manage payroll, including calculating employee withholdings and employer contributions and depositing the funds with the appropriate agencies;
  (5) comply with applicable government regulations concerning employee withholding, garnishments, mandated withholding, and benefits;
  (6) prepare and file required tax forms and reports;
  (7) pay allowable expenses incurred by the individual;
  (8) obtain employer-agent status with the Internal Revenue Service, the Texas Workforce Commission, and any other appropriate government agencies within the time frame established by each agency;
  (9) perform all employer-agent responsibilities required by government agencies that regulate the relationship between the employer-agent and the individual acting as the employer of record, and maintain an original or a copy of each form required to document compliance; and
  (10) attend, at least annually, HHSC's training for FMSAs.

Source Note: The provisions of this §275.153 adopted to be effective October 1, 2013, 38 TexReg 6606; amended to be effective October 1, 2019, 44 TexReg 5106; transferred effective August 1, 2022, as published in the Texas Register July 8, 2022, 47 TexReg 3983