The Dental Practice: Business Foundations Staffing the Dental Office Dr. Dave Willis Dental Simulations

Types of Dental Staff Clinical Staff Clerical Staff Other Staff Mid-Level Practitioner Dental Hygienist Expanded Duty Dental Assistant (EDDA) Expanded Function Dental Assistant (EFDA) Dental Assistant (Certification) Sterilization Clerk Clerical Staff Receptionist Office Manager Insurance Clerk Bookkeeper Other Staff Laboratory Technician

Levels of Supervision Direct supervision means the dentist is in the dental office, personally diagnoses the condition to be treated, personally authorizes the procedure, remains in the dental office while the procedure is being performed and examines the patient before his/her dismissal. Indirect Supervision means the dentist is in the dental office, personally diagnoses the condition to be treated, personally authorizes the procedure, and remains in the dental office while the procedure is being performed by the dental auxiliary. General Supervision means the dentist has authorized the procedure and it is being carried out in accordance with his/her diagnosis and treatment plan.

Types of Pay Allowed Hourly (Wage) Salary Commission Overtime Exempt Non-Exempt Commission

Dental Staff Wage Rates (12/7/2009) Kentucky Wage Rate ($$/Hr) Louisville Wage Rate ($$/Hr) Employee Type Entry Level Experi-enced Chairside Assistant $10.80 $14.38 $11.64 $15.19 EDDA $13.59 $18.50 $14.64 $19.20 Receptionist $11.46 $15.13 $11.18 $15.64 Office Manager $14.71 $19.75 $15.39 $20.11 Hygienist $25.84 $29.51 $25.07 $28.95 Source: HPC LLC 2009 Practice Survey

Required Employee Benefits Required Insurances Unemployment Compensation Workers Compensation FICA / Social Security Required Time Off Jury Duty Military Duty Pregnancy Other Health Insurance Retirement plan Government Mandates

Unwithheld Expenses F.I.C.A (including Medicare) 7.65 % Federal and State Unemployment 3.60 % Worker's Compensation .50 % _________ TOTAL UNWITHHELD EXPENSES 11.75 %

EMPLOYEE BENEFITS Required Benefits Insurances FICA (Social Security) Retirement Benefits Medicare Health Insurance Disability Benefits Spousal Benefits Handicapped Benefits Worker’s Compensation Unemployment Insurance

EMPLOYEE BENEFITS Required Benefits Required Leave Jury Duty Military Duty Maternity Leave

EMPLOYEE BENEFITS Semi-Required Benefits Retirement Plans Health / Insurance Plans Governmental Mandates OSHA Americans with Disabilities Act Family Leave Act

EMPLOYEE BENEFITS Optional Benefits Paid (Unpaid) Leave Holidays Vacation Sick Personal Continuing Education

EMPLOYEE BENEFITS Optional Benefits (con’t) Insurances Health / Accident Life Disability Professional Malpractice Insurance Continuing Education

EMPLOYEE BENEFITS Optional Benefits (con’t) Additional Compensation Production / Collection Bonus Retirement Plan Profit Sharing Plan

EMPLOYEE BENEFITS Other Benefits Free / Reduced Cost Dental Care (Self / Family) Dependent Care Reimbursement Un-Reimbursed Medical Care Parking Allowance

EMPLOYEE BENEFITS Typical Benefits Offered in the Area BENEFIT PROVIDED STATE LOUISVILLE Practice Shared Paid Vacation 87 85 Dental Care (Staff) 86 14 16 Continuing Education 63 9 65 12 Sick / Personal Days 54 50 Health Insurance 43 28 45 27 Retirement Plan 55 48 23 Production Bonus 32 Life Insurance 5 2 3 Source: HPC LLC 2009 Practice Survey

Total Compensation Wages Unwithheld Expenses Paid Time Off Additional Benefits Retirement Plan Contributions

Total Compensation Example Assumptions: Employee’s wage rate is $20.00 per hour Employee works 40 hrs per week Employee worked 30 hours of overtime last year Employee receives 2 weeks of paid vacation per year Employee receives 6 paid holidays per year Employee receives 5 sick days, and 2 CE days per year You make a 5% contribution to employee’s retirement plan You provide single health coverage ($400 / month) You provide a CE trip every year. (value $500) You gave employee a $200 holiday bonus You paid professional dues of $200 for employee You provided routine dental care, estimated value $150

Total Compensation Direct Compensation Employee Fringe Benefits Gross Pay 41,600 Overtime 900 Bonuses 200 FICA (7.65%) 3,182 Unemployment Insurance 400 Retirement Plan Contribution 2,080 Employee Fringe Benefits Medical Insurance 4,800 Dental Care 150 Group Life insurance Dependent Care Allowance Gifts and Awards Career Benefits Continuing Education Payments 500 Tuition and Travel Reimbursement Lodging and Meals Professional Dues / Subscriptions 200

Total Compensation Total Compensation $ 54,012 Total Hours Paid (52 X 40) 2,080 Total Hours Worked (50 X 40) 1,896 Nominal Compensation / Hour $ 20.00 Actual Compensation / Hour $ 28.48

The Dental Practice: Business Foundations Staffing the Dental Office Dr. Dave Willis Dental Simulations