FY 2027 PUF Release

Availability and Revisions to Wage Index PUF

On Friday, 5/23/2025, CMS released the preliminary FY 2027 Worksheet S-3, Parts II and III wage index PUF. The FY 2027 IPPS wage index will be calculated based on Federal FY 2023 hospital cost reports; that is, cost reports with FYE dates of on or after 10/1/2022 and on or before 9/30/2023. As part of the posting of the FY 2027 preliminary wage index PUFs, CMS also posted the CY 2022 Occupational Mix survey data. (This occupational mix file that CMS posted is also the latest available survey data that is being used for the FY 2026 wage index).

The PUF is available at FY 2027 Wage Index Home Page. The American Hospital Association also generally makes the wage index PUF available to individual State hospital associations. The PUF excludes hospitals designated as CAHs and REHs as of May 2025. The FY 2023 wage data will be used in the development of the proposed FY 2027 wage index, to be published in the Federal Register in Spring 2026.

Hospitals must review the file to confirm the inclusion and accuracy of their wage index and occupational mix data. Hospitals may request revisions to their preliminary data. As the attached FY 2027 Hospital Wage Index Development Timetable indicates, all requests from hospitals for changes to their FY 2027 wage index data must be submitted to and received by their MACs by 9/2/2025. A hospital that wishes to revise its wage index and/or occupational mix data must submit its request along with complete, appropriate, detailed supporting documentation to its MAC. Requests received after the 9/2/2025 deadline will not be accepted. MACs must receive the revision requests and supporting documentation by this date.

Revised 5/29/2025