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

2. 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

3. 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.

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

5. 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

6. 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

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

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

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

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

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

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

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

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

15. 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

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

17. 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

18. 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

19. 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

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