PSLF eligibility by employer

How to use this list

Start with the legal entity name and EIN, not the brand on the offer letter. A hospital can be a 501(c)(3) while the physician group that employs the reader is a for-profit company. A for-profit group can also issue a W-2 under a contract with a qualifying employer. The rule treats two contractor arrangements as qualifying employment; the employer page for each entry sets out both. Where a system employs physicians through a separate medical group or faculty practice, the employer page carries a subsidiary check naming it.

How PSLF counts

PSLF forgives the remaining balance on Direct Loans after 120 qualifying monthly payments made while working full-time for a qualifying employer. A payment made while the W-2 comes from a non-qualifying employer does not count, even if the physician works inside a qualifying hospital. The payment count and the employer certification both run through the Department of Education.

The rule also excludes an employer the Department determines has a substantial illegal purpose. A 2025 version of that rule was vacated and is on appeal, so the exclusion's status can change.

When a for-profit group can still count

34 CFR §685.219(b)(9) treats two contractor arrangements as employment by a qualifying employer: a W-2 issued by an organization that contracts with a qualifying employer to provide payroll or similar services, and a contracted employee in a position that state law does not allow the qualifying employer to fill directly. A for-profit staffing contract that fits neither arrangement is not qualifying employment. The rule is federal; state law decides whether the second arrangement applies.

What the directory does not say

The entry does not verify the EIN, the entity's current tax status, or which entity will issue a particular offer's W-2. It also does not decide whether a specific contract fits the contractor arrangements in the rule. Those are the details to confirm with the employer and in the StudentAid.gov PSLF Help Tool.

Nonprofit entries were checked against the IRS Business Master File through ProPublica; for-profit entries are corporate entities and do not appear there.

Questions to ask before you sign

• What is the exact legal entity name and EIN that will appear on the W-2?
• Is the contracting entity the hospital, the medical group, or a staffing or management company?
• If the entity is for-profit, does it contract with a qualifying employer to provide payroll or similar services?
• If the entity is for-profit, does state law prevent the qualifying employer from employing the physician directly?
• Does the offer letter name the same legal entity as the W-2?

The Department of Education decides PSLF eligibility. Confirm the entity in theStudentAid.gov PSLF Help Tool before relying on a payment count.

How we check information · Medical advisory board