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Skilled nursing · August 2026 · 6 min

Staffing hours on the cost report and the Five-Star rating

Nursing hours that cannot be rebuilt from payroll will fail both the star rating and the wage-index worksheet. Keep them in one file.

Most buildings still keep staffing stars in the DON's office and the cost report in finance. That split is expensive. CMS staffing measures and the wage-index and nursing-hours statistics on the cost report are the same hours, described twice.

When contract labor, exempt time, and non-productive hours are handled differently in payroll than in PBJ, the star moves and the cost report shows a different figure. Surveyors and MAC auditors do not have to coordinate for that inconsistency to cost you. A 2% APU penalty and a staffing-star drop are each enough.

A practical test: pick one pay period and rebuild RN, LPN, and nurse-aide hours from the payroll register, then from PBJ, then from the cost-report statistic. If the three do not tie within a small, documented reconciling item, you have a data problem that will show up in both places.

CareNumerix walks that tie-out with operators before filing season, not after the star refreshes. The output is a short memo: what the hours say, what the report will say, and which payroll codes need a home before the next quarter.

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Use the engagement form and we will tell you whether the work is a fit before anyone sends a binder.

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