Hospital Financial Data

 

Hospital Employee Compensation

In accordance with RCW 43.70.052(3)(a), hospitals that don't operate on a for-profit basis must annually submit employee compensation information to the Department of Health. The most recent five years' reports are below:

20212020 | 2019 | 2018 | 2017

Forms

Hospitals shall submit names and compensation information using Department of Health Form 346-095: Compensation of Hospital Employees (Excel). If the five highest compensated employees don't include the lead administrator for the hospital, please also submit compensation information for the lead administrator.

Nonprofit hospitals may submit IRS form 990 schedule J (PDF) to the department to meet requirements of this law. Compensation information for lead administrators for hospitals must be included and clearly indicated on the schedule.

In addition, if a hospital licensed under RCW 70.41 is also part of a healthcare system, the hospitals can meet requirements of this law by submitting IRS form 990 schedule J (PDF) for the health system. Compensation information for lead hospital administrators must be included and clearly indicated on the schedule.

Due dates

Due dates depend on the format used to submit hospital compensation information. Nonprofit hospitals may use either format. If a nonprofit hospital reports compensation information to the department by submitting IRS form 990 schedule J (PDF) with compensation information for the lead administrator included and clearly indicated on the schedule, this report is due within 135 days following the end of each hospital's fiscal year. IRS Schedule 990 Schedule J Instructions (PDF) are available if needed.

Or

If a hospital submits names and compensation of the five highest compensated employees of the hospital who don't have any direct patient responsibilities using Department of Health Form 346-095: Compensation of Hospital Employees (Excel), the report is due within 135 days following the end of each hospital's calendar year.

Definitions

Hospitals shall use the following definitions to complete Form 346-095: Compensation of Hospital Employees (Excel):

Required Item Definition
Reporting period Calendar year the report covers.
Entity Name of hospital or health system reporting compensation information.
Employee name Full name of the five highest compensated employees who don't have direct patient care responsibilities.
Lead administrator Clearly indicate compensation information for the lead administrator of the hospital
Hospital name Name of the hospital where the employee works.
Base compensation Please refer to IRS 990 for definition (PDF).
Bonus and incentive compensation Please refer to IRS 990 for definition (PDF).
Other reportable compensation Please refer to IRS 990 for definition (PDF).
Retirement and deferred compensation Please refer to IRS 990 for definition (PDF).
Non-taxable benefits Please refer to IRS 990 for definition (PDF).
Total compensation Sum of all compensation categories

For more information

Frequently Asked Questions about hospital compensation reporting (Word)

Instructions for completing the Employee Compensation Form (Word)

Example of Department of Health Form 346-095 filled in with sample information (Excel)

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