As an employer, you are responsible for withholding federal income tax and other payroll taxes from each employeeâs paycheck and remitting it to the IRS. Each Form 941 you file reports the total amount of tax you withheld during the quarter.
It's not my definition: CMS DEFINITIONS: Physical restraints are any manual method or physical or mechanical device, material, or equipment attached to or adjacent to the resident?s body that the individual cannot remove easily which restricts freedom of movement or normal access to ones body.
This information was obtained from the CMS RAI MDS 3.0 Manual, Chapter 3, Section. P, pages P-1-7, July 2010. CMS is committed to reducing unnecessary physical restraint in nursing homes and ensuring that. residents are free of physical restraints unless deemed necessary and appropriate as permitted by. regulation.