Home Care Wage Parity Compliance in New York.
A plain-English guide to New York’s Home Care Worker Wage Parity Law for LHCSAs in 2026, including Form LS300 and LS301 deadlines, the AUP requirement, which agencies are covered, and what the updated DOH guidance means for your agency’s compliance calendar.
Talk to AllProThe New York Home Care Worker Wage Parity Law explained.
New York’s Home Care Worker Wage Parity Law, codified at Section 3614-c of the Public Health Law, requires LHCSAs, CHHAs, and fiscal intermediaries that provide Medicaid-reimbursed home care aide services in New York City, Nassau County, Suffolk County, and Westchester County to pay their home care aides a total compensation package that meets or exceeds the wage parity rate.
The wage parity requirement covers total compensation, not just base wages. It includes the base hourly wage, paid leave, health insurance contributions, and any supplemental benefits. The total compensation rate is set by the New York State Department of Labor and increases annually. As of January 1, 2026, the minimum base wage for home care aides in the covered regions is $19.65 per hour.
Who Is Covered
LHCSAs, CHHAs, and fiscal intermediaries providing Medicaid-reimbursed home care aide services in New York City, Nassau County, Suffolk County, and Westchester County. Agencies operating only outside these regions are not subject to the wage parity requirement.
Form LS300
Annual Compliance Statement of Wage Parity, Hours, and Expenses. Due to all contracted MMCOs and CHHAs by November 1, 2026 for calendar year 2025. This form must be submitted to every MLTC plan and CHHA the agency contracts with in the covered regions.
Form LS301 and AUP
Employer’s Statement Verifying Wage Parity Hours and Expenses, supported by either audited financial statements or Agreed Upon Procedures (AUP) conducted by an independent CPA. Due November 1, 2026 for calendar year 2025. Beginning with calendar year 2026, AUPs must be completed per contract rather than agency-wide.
Annual Certification
The Annual Certification of Compliance with Home Care Worker Wage Parity must be submitted to DOH through the eMedNY Provider Portal by November 15, 2026 for calendar year 2025.
Key wage parity deadlines for New York LHCSAs in 2026.
- January 1, 2026: Home care minimum wage increases to $19.65 per hour in NYC, Long Island, and Westchester, and $18.65 per hour in the rest of the state
- November 1, 2026: Form LS300 due to all contracted MMCOs and CHHAs for calendar year 2025
- November 1, 2026: Form LS301 due to all contracted MMCOs and CHHAs for calendar year 2025, accompanied by audited financial statements or AUP report completed by an independent CPA
- November 15, 2026: Annual Certification of Compliance with Home Care Worker Wage Parity due to DOH through the eMedNY Provider Portal for calendar year 2025
- 2027 (for calendar year 2026): LHCSAs and the Statewide Fiscal Intermediary must complete AUPs per individual MMCO or CHHA contract, rather than agency-wide. Agencies should begin preparing contract-level tracking now
- Record retention: The Office of the Medicaid Inspector General, NYSDOL, and NYSDOH retain the right to request wage parity records for any calendar year. The 10-year record retention requirement remains in effect regardless of whether LS301 is currently required for a particular year
Wage parity questions for New York LHCSAs.
Which New York counties are subject to wage parity?
The wage parity requirement applies to LHCSAs, CHHAs, and fiscal intermediaries providing Medicaid-reimbursed home care aide services in New York City (all five boroughs), Nassau County, Suffolk County, and Westchester County. Agencies operating exclusively outside these regions are not subject to wage parity reporting.
What is the Agreed Upon Procedures (AUP) requirement?
For calendar year 2025 reporting, LHCSAs may satisfy the LS301 independent verification requirement through an AUP conducted by a certified public accountant, rather than a full audited financial statement. The CPA performs specific testing procedures on the agency’s wage parity hours and expenses as outlined in the AUP framework developed by NYSDOL, KPMG, and other stakeholders. The AUP must verify the information reported on the LS300 form.
Does an agency need to submit LS301 for years 2021 through 2024?
Per the June 4, 2026 DOH guidance, Form LS301 is not required at this time for calendar years 2021 through 2024 if it has not already been submitted. However, the Office of the Medicaid Inspector General and DOH retain the right to request wage parity records for any period, and the 10-year record retention requirement remains in effect for all years.
Can AllPro help with wage parity compliance?
Yes. AllPro’s consulting team assists New York LHCSAs with understanding wage parity requirements, preparing for LS300 and LS301 submissions, and building the record-keeping processes that support annual compliance. Contact AllPro to discuss your agency’s specific situation.
AllPro’s compliance support for New York LHCSAs.
Need help with wage parity compliance in New York?
AllPro’s consulting team supports New York LHCSAs with wage parity preparation and LHCSA compliance. Contact us to discuss your agency’s deadlines.
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