Q. In "Feeling Squeezed by Expenses?" (December 2005), the author discusses categories for expenses. What category does after-hours emergency work fit into, and what is the current pay recommendation for those services?
Compensation for after-hours emergency work is part of the associate compensation category, says author Denise Tumblin, CPA, co-owner and vice president of Wutchiett Tumblin and Associates in Columbus, Ohio. "Doctors commonly receive the emergency fee charged to the client for after-hours work," she says. "If the doctor's paid a fixed salary, he or she would receive the emergency fee but no additional compensation because the fixed salary should reflect the after-hours responsibility." However, if a doctor's paid on production, the after-hours production, excluding the emergency fee, should be included in the calculation of compensation.