Group Practice Billing Guide: NPI, Tax ID, and Superbill Setup

Billing for a group therapy practice introduces complexity that solo practitioners don't face: two NPI types, the choice between a group EIN and individual SSN, and the rendering provider vs billing provider distinction. Getting these right keeps superbills accurate and insurance payments flowing correctly.

Type 1 vs Type 2 NPI

NPIs come in two types, and a group practice may use both:

• Type 1 NPI — Assigned to individual providers. Each therapist in your group has their own Type 1 NPI. This is the NPI that goes on superbills as the rendering provider. For more on individual NPIs, see what is an NPI number.
• Type 2 NPI — Assigned to organizations (LLCs, PLLCs, corporations, partnerships). If your group practice is a legal entity that submits claims or appears on superbills as the billing entity, the organization needs a Type 2 NPI. Apply at nppes.cms.hhs.govthe same way as a Type 1, but select “Organization” as the entity type.

Rendering Provider vs Billing Provider

On a superbill (and CMS-1500 form), there are two provider roles:

• Rendering provider— the individual clinician who actually provided the service. Uses the therapist's Type 1 NPI. This is always the individual, even in a group practice.
• Billing provider — the entity submitting the bill and receiving payment. In a solo practice, this is the same person as the rendering provider. In a group practice, this may be the practice entity with its Type 2 NPI.

When clients submit a superbill from a group practice, the rendering provider NPI (Type 1) is what insurers use to verify credentials. Both NPIs should appear on the superbill for group practices.

Tax ID: Group EIN vs Individual SSN

Insurance payments are issued to the Tax ID on the claim. For group practices:

• Group EIN (Employer Identification Number)— if your practice is structured as an LLC, PLLC, or corporation, use the entity's EIN on superbills and claims. Payments go to the practice, not the individual therapist.
• Individual SSN/ITIN — if therapists operate as sole proprietors within a loose group arrangement, each provider may use their own SSN and receive payments individually.

Using the group EIN generally simplifies bookkeeping and keeps credentialing tied to the entity rather than individual providers — which matters when therapists join or leave the practice.

Supervision Billing

Pre-licensed therapists (associates, interns) working under supervision typically bill under the supervising licensed therapist's NPI, not their own. Supervision billing rules vary by state and payer. Some insurers will not reimburse for services provided by unlicensed associates under any circumstances; others allow it when appropriately documented. Confirm payer-specific rules before allowing pre-licensed staff to see insured clients.

1099 Contractors in a Group Practice

Many group practices bring on therapists as independent contractors (1099) rather than employees. Each contractor typically has their own NPI, license, and credentialing relationships. Billing arrangements vary:

• The contractor bills through the group's Tax ID and NPI (requires the contractor to be credentialed under the group)
• The contractor bills independently under their own Tax ID (simpler, but the client gets a superbill from the contractor, not the practice)

Document the billing arrangement clearly in the independent contractor agreement to avoid confusion when superbills are generated.

Revenue Splitting

Group practices commonly split revenue between the practice and the individual therapist — for example, the therapist keeps 60–70% of collected revenue and the practice keeps 30–40% for overhead (space, admin, billing, malpractice). For OON superbill practices, revenue is typically collected directly from the client at the time of service, with the practice tracking insurance reimbursements separately as they arrive.

Superbilled for Group Practices

Superbilled supports group practice superbill generation by allowing provider profiles with both a rendering provider NPI and a billing organization NPI/Tax ID. Each therapist can generate superbills that correctly reflect the rendering provider's credentials while using the group's billing information.