US · guidance
CMS Pub. 100-05, ch. 5, § 60.1.3.1
Source of Savings
The MSP Contractor, A/B MAC and DME MAC reports data by total and by source as shown
below:
Total Column
All MSP savings regardless of source
Workers' compensation (WC) column (including black lung (BL)) (codes 15 & 41)
The MSP Contractor, A/B MACs and DME MACs include data related to all MSP savings
resulting from medical benefits provided by the WC Plans of the 50 States, the District of
Columbia, Guam and Puerto Rico. In addition, it includes Federal WC provided under the
Federal Employee's Compensation Act, the U. S. Longshoremen’s and Harbor Workers'
Compensation Act and its extensions, and the Federal Coal Mine Health and Safety Act of 1969
as amended (the Federal BL Program). It keeps separate records for each distinct category (WC
and BL). The MSP contractor identifies recovery savings under Post Pay Recoveries for the
columns identified below.
NOTE: VA savings are now counted under the column titled “VA/Other Federal.”
Working Aged Column (code 12)
The A/B MACs and DME MACs include data related to all MSP savings resulting from benefits
payable under a GHP for beneficiaries aged 65 and older that are covered by reason of their own
employment or the employment of a spouse of any age. Under section 1862(b) of Title XVIII of
the Social Security Act, Medicare is the secondary payer for individuals age 65 or over who are
covered under a GHP by virtue of current employment status of the individual or the individual’s
spouse. The individual, or spouse, who is covered under the GHP must be employed by an
employer that has 20 or more employees. Section 1862(b)(1)(A)(ii) of the Social Security Act
permits small employer GHPs an exclusion from the MSP provisions, if the employer employs
less than 20 employees and the employer makes the exclusion.
End Stage Renal Disease (ESRD) Column (code 13)
The A/B MACs and DME MACs include data related to all MSP savings resulting from
benefits payable under a GHP for individuals who are entitled to Medicare benefits on the basis
of ESRD during a period of up to 30 months. The period during which Medicare pays
secondary benefits is defined in Chapter 2, §20.2.
Auto Medical/No-Fault Column (code 14)
The A/B MACs and DME MACs include data related to all MSP savings resulting from:
Automobile Medical/ No-Fault Insurance – Include data related to all MSP savings
resulting from insurance coverage (including a self-insured plan) that pays for medical
expenses for injuries sustained on the property or premises of the insured, or in the use,
occupancy or operation of an automobile, regardless of who may have been responsible for
causing the accident. This insurance includes, but is not limited to automobile, homeowners,
and commercial plans. It is sometimes called “medical payments coverage,” “personal injury
protection,” or “medical expense coverage.”
NOTE: Auto medical/ no-fault is captured under this column. auto liability is captured under
the Liability column.
Disabled Column (code 43)
The A/B MACs and DME MACs include data related to all MSP savings resulting from
situations where Medicare is the secondary payer for disabled beneficiaries under age 65 (except
ESRD beneficiaries) who elect to be covered by a large group health plan (LGHP) based on their
current employment or a family member's current employment. An LGHP is any health plan that
covers employees of at least one employer who normally employs 100 or more employees.
Liability Column (code 47)
The A/B MACs and DME MACs include data related to all MSP savings resulting from liability
insurance --Insurance (including a self-insured plan) that provides payment based on legal
liability for injury, illness, or damage to property. It includes, but is not limited to, automobile
liability insurance, uninsured motorist insurance, homeowners' liability insurance, malpractice
insurance, product liability insurance, and general casualty insurance. (Note: Where the
beneficiary receives medical payment under his or her own homeowners' insurance, it should be
reported under auto medical/ no fault).
The MSP contractor, A/B MACs and DME MACs shall report the savings for Federal Tort
Claim Act (FTCA) cases in the Liability column. The FTCA shall be reported under code 47.
FTCA cases arise when a person is injured on Federal property, in or by a Federal vehicle, via
medical malpractice at a Veterans Administration (VA) hospital or at any government sponsored
hospital setting and Medicare pays conditionally. In an FTCA case, the other Federal agency has
the responsibility to refund Medicare as any other third party payer refunds Medicare. FTCA
cases are classified as a self-insured entity. These recoveries are liability recoveries. The
responsibility of a recovery for FTCA cases shall be to identify Medicare’s recovery claim
amount and to coordinate/facilitate communications with other the MSP contractor, A/B MACs
and DME MACs, as required by the Centers for Medicare & Medicaid Services (CMS) central
office. For FTCA cases, the MSP contractor shall be the lead contractor for liability and no-fault
cases. These recoveries will continue to be under the specific direction of CMS staff as
necessary.
Veterans Administration (VA)/Other Federal Column (codes 42 & 16)
The A/B MACs and DME MACs include data related to all MSP savings resulting from
situations where the VA pays for fee-for-service medical care received by Medicare
beneficiaries. “Other Federal” means another Federal program is primary to Medicare. The A/B
MACs and DME MACs include data related to all MSP savings resulting from situations where
another Federal program pays for fee-for-service medical care received by Medicare
beneficiaries.
NOTE: Workers’ compensation cases are reported under the column titled “Workers’
Compensation column.”
History
(Rev. 11550; Issued: 08-12-22; Effective: 10-13-22; Implementation:10-13-22)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
89ff9becc3b107f9f1f5da6a7787ea68600380618bcddecfacbe9fa2ab01a250
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.