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.
No, it's not a chemical restraint because you are giving it to induce a therapeutic effect, and to do what Ativan is intended to do. A chemical restraint is given for a purpose other than it's intended use, and given for punishment, coercion, or convenience. Heres a recent link that should help. It also contains CMS & TJC definitions of chemical restraints: Restraints.