Welcome to Morning Sun Financial Services of Utah!

Determining the appropriate rate of pay for your personal care attendants is an important part of the enrollment process and can sometimes be complex. To assist you, Morning Sun has included resources in your employer packet to help simplify this process and support informed decision-making.

One of these resources is the How Much Can I Pay (HMCIP) form. This form outlines the minimum and maximum pay rates that comply with the State of Utah’s requirements and are specific to your program or waiver.

Effective April 1, 2026, the State of Utah implemented a mandate affecting certain employer tax exemptions. These exemptions are based on the attendant’s age or relationship to you, the employer, and may impact the total cost and rate of pay.

Employer Tax Rates

The following employer taxes are used to calculate the total cost charged to the service recipient’s budget:

Important Tax Exemption Information

Under the new state mandate, certain attendants may qualify for employer tax exemptions if they meet one of the following criteria:

          • They are the spouse or parent of the employer
          • They are under age 18
          • They are under age 21 and the child of the employer

When an attendant qualifies for these exemptions, the employer taxes normally applied will instead be added to the attendant’s hourly pay rate rather than charged separately to the budget.

Example
          • If an attendant earns $10.00/hour and is fully taxable, the total cost to the budget is approximately $10.98/hour, while the attendant receives $10.00/hour.
          • If the attendant qualifies for tax exemption, the tax amount will be added to their wages, resulting in an adjusted pay rate of approximately $10.98/hour, with no additional action required by the employer.

Acknowledgment

By signing below, you acknowledge that:
          • You have read and understand the State of Utah mandate described above
          • You authorize Morning Sun Financial Services to apply applicable tax adjustments to the attendant’s rate of pay
          • You agree to notify Morning Sun promptly if the attendant’s age or relationship status changes, as this may affect tax eligibility and pay rate adjustments
Morning Sun will automatically track when attendants reach age thresholds (18 or 21) and will adjust pay rates accordingly.

Please note:
          • Adjusted pay rates cannot exceed the maximum allowable rate listed on the HMCIP form
          • If the adjusted rate exceeds this maximum, the allowable maximum rate will be applied

If you have any questions, please contact Morning Sun at 844-450-5444.