The entity that issues the W-2
- SystemKaiser Permanente501(c)(3) nonprofit
- Physician groupHospital, foundation or groupUsually the same 501(c)(3) system.
- W-2 employerWhichever entity issues itThe system includes both.
The name on the door is not the test. The legal employer on the W-2 is.
Integrated managed care consortium comprising Kaiser Foundation Health Plan/Hospitals and regional Permanente Medical Groups.
Kaiser Foundation Hospitals is a 501(c)(3) nonprofit. However, Permanente Medical Groups (TPMG, SCPMG) are for-profit partnerships. Under 34 CFR §685.219(b)(9)(iii), a physician can still count as an employee of the qualifying employer where state law does not allow the nonprofit to employ the physician directly; California and Texas are the states most often discussed.
Directory entry checked 2026-11-02. The Department of Education decides PSLF eligibility; this page reports the directory's classification.
Example valuesjoinandwise.com/employers/kaiser-permanenteAndwise employer directorychecked November 2, 2026amounts entered are masked
Names grouped under this entry
The directory groups these names and brands under Kaiser Permanente. A contract, a recruiter email or a W-2 can use one of them without naming the parent:
- Kaiser
- The Permanente Medical Group
- TPMG
- SCPMG
- Colorado Permanente
- Mid-Atlantic Permanente
A brand is not a legal entity. The offer letter and the W-2 should name the same legal employer, with the same EIN.
What this means for a contract
The contract may name a system-level corporation, a foundation or a medical group. The W-2 entity should be the 501(c)(3) corporation. A for-profit medical group or subsidiary inside the same system would not count on its own; the two contractor arrangements in the rule are the exception.
The directory lists both nonprofit and for-profit entities under the system. The W-2 entity decides which route applies.
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 to check before you sign
- What is the exact legal entity name and EIN that will appear on the W-2?
- Does the offer letter name the same legal entity as the W-2?
- If the entity is for-profit, which of the two contractor arrangements in 34 CFR §685.219(b)(9) applies?
The same questions apply after a merger or a change of staffing contractor: the brand can stay the same while the W-2 employer changes. A contract that names the hospital as the employer and a W-2 that names a staffing company are two different answers. The directory page lists the full set of questions.
Which W-2 entity
The system includes both nonprofit and for-profit entities. The entity on the W-2 decides which side of the rule the employment falls on.
How this page is built
The directory entry is a curated classification, not a Department of Education determination. The rule and the StudentAid.gov tool are the sources that decide eligibility. The editorial policy explains how entries are checked and how a page is retired when its source changes.
The 501(c)(3) status was checked against the IRS Business Master File through ProPublica.
How we check information · Medical advisory board · The full directory
Related employers
Sources
- Source34 CFR §685.219checked November 2, 2026https://www.ecfr.gov/current/title-34/subtitle-B/chapter-VI/part-685/subpart-B/section-685.219
- SourceStudentAid.gov PSLF Help Toolhttps://studentaid.gov/pslf/
- SourceProPublica Nonprofit Explorer (IRS Exempt Organizations data)checked November 2, 2026https://projects.propublica.org/nonprofits/
- SourceAndwise employer directorychecked November 2, 2026
Not legal or financial advice. PSLF eligibility turns on the legal employer, the W-2 and the Department of Education's records. Confirm the entity and EIN with the employer, then check them in the StudentAid.gov PSLF Help Tool.