As an employer, you are responsible for withholding federal income tax and other payroll taxes from each employeeâs paycheck and remitting it to the IRS. Each Form 941 you file reports the total amount of tax you withheld during the quarter.
It's not my definition: CMS DEFINITIONS: Physical restraints are any manual method or physical or mechanical device, material, or equipment attached to or adjacent to the resident?s body that the individual cannot remove easily which restricts freedom of movement or normal access to ones body.
The definition of restraints applicable to hospitals at 42 CFR 482.13 (e) is very similar. HCFAâs definition of restraints in both nursing homes and hospitals is a functional definition, based on the effect on the individual. Accredited hospitals are expected to be in compliance with HCFAâs restraint requirements.