Hospital Cost Report Wage Index Survey

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As part of the annual Medicare cost report filing, hospitals must compile the Hospital Wage Index Survey, WS S-3 of the Medicare Cost Report. The wage index survey requires reporting of compensation, benefits and defined paid hours to determine a hospital’s average hourly wage (AHW), which CMS uses to construct regional wage indexes. Wage Indexes are utilized to calculate hospital and sub- acute care provider inpatient and outpatient Medicare reimbursement rates. In addition, a hospital’s AHW is critical metric for a hospital to qualify for Medicare Geographic Reclassification.

This course will provide detail on compiling the wage index survey, including labor costs and related paid hours that can be reported on Cost Report WS S-3 of the Medicare Cost Report. The process for compiling wage indexes and the CMS wage index compilation timeline, including critical deadlines for hospitals to request corrections to previously submitted wage index surveys, will also be discussed.

CPE Credit

Learning Objectives:

  • Learn how to complete the Hospital Wage Index and understand CMS allowable labor costs and hours
  • Reconcile wage index to CMS Public Use Files published in May 2022
  • Request corrections to wage index survey by CMS deadline of September 1, 2022

Who Should Attend:

  • CEOs
  • CFOs
  • Senior Management
  • Revenue Cycle and Reimbursement Professionals
  • Controllers and Accountants



In order to be awarded the full credit, you must respond to the three polling questions asked during the program and complete the evaluation.

Participants will earn 1.0 CPE credit

Field of Study: Specialized Knowledge

Prerequisites: None

Who Should Attend: CEOs, CFOs, Senior Management and Officers, Revenue Cycle and Reimbursement Professionals, Controllers and Accountants

Advanced Preparation: None

Program Level: Basic

Delivery Method: Group Internet Based

QHR Health Learning Institute (QLI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

QLI may cancel or reschedule a live webinar program at its discretion due to unforeseen circumstances. We will use reasonable efforts to notify registrants of the cancellation at least two weeks (10 business days) in advance of the original live webinar program.

If QLI cancels a live webinar program, refunds of the webinar registration fee will not be given. However, all current registrants at time of cancellation will obtain a credit to be applied to a future live webinar program of their choice.

Complaint Resolution:

For information regarding refunds, program cancellation policies and/or concerns please contact our client support team at (615) 371-7979 ext. 4506 or