Professional claims

Place of service codes

Place of service (POS) codes are two-digit codes on professional claims (CMS-1500 Item 24B) that tell the payer where a service was rendered. They matter for payment: facility settings are paid at lower Physician Fee Schedule rates than non-facility settings like the office — see the difference for any code in the RVU calculator.

Code	Name	Description	Setting
01	Pharmacy	A pharmacy where drugs and medically related items are dispensed directly to patients.	Non-facility
02	Telehealth — not in patient’s home	Services delivered via telecommunication technology while the patient is somewhere other than their home.	Facility
03	School	A facility whose primary purpose is education.	Non-facility
04	Homeless shelter	A facility providing temporary housing to homeless individuals.	Non-facility
05	IHS free-standing facility	An Indian Health Service facility providing ambulatory diagnostic, therapeutic, and rehabilitation services.	Non-facility
06	IHS provider-based facility	An Indian Health Service facility serving admitted inpatients or outpatients under physician supervision.	Non-facility
07	Tribal 638 free-standing facility	A tribally operated facility (638 agreement) serving patients who do not require hospitalization.	Non-facility
08	Tribal 638 provider-based facility	A tribally operated facility (638 agreement) serving admitted inpatients or outpatients.	Non-facility
09	Prison / correctional facility	A prison, jail, detention center, or similar facility.	Non-facility
10	Telehealth — in patient’s home	Services delivered via telecommunication technology while the patient is in their home.	Non-facility
11	Office	A physician or practitioner office where care is delivered on an ambulatory basis — the classic non-facility setting.	Non-facility
12	Home	The patient’s private residence, when care is provided there in person.	Non-facility
13	Assisted living facility	A congregate residence with self-contained units and 24/7 support capacity.	Non-facility
14	Group home	A shared residence providing supervision and supportive services such as medication administration.	Non-facility
15	Mobile unit	A mobile facility equipped for preventive, screening, diagnostic, or treatment services.	Non-facility
16	Temporary lodging	A hotel, campground, cruise ship, or similar short-term accommodation where care is provided.	Non-facility
17	Walk-in retail health clinic	A retail-based walk-in clinic providing ambulatory preventive and primary care.	Non-facility
18	Place of employment / worksite	The patient’s workplace, where occupational or episodic care is provided on site.	Non-facility
19	Off-campus outpatient hospital	An off-campus hospital provider-based department serving patients who do not require hospitalization.	Facility
20	Urgent care facility	A facility distinct from an ER or office treating unscheduled patients needing immediate attention.	Non-facility
21	Inpatient hospital	A hospital treating admitted patients under physician supervision.	Facility
22	On-campus outpatient hospital	A hospital outpatient department on the main campus.	Facility
23	Emergency room — hospital	The hospital emergency department.	Facility
24	Ambulatory surgical center	A freestanding facility providing surgical and diagnostic services on an ambulatory basis.	Facility
25	Birthing center	A freestanding facility for labor, delivery, and immediate postpartum care.	Non-facility
26	Military treatment facility	A facility operated by the Uniformed Services.	Facility
27	Outreach site / street	A non-permanent street or field location where care is provided to unsheltered homeless individuals.	Non-facility
31	Skilled nursing facility	A facility providing inpatient skilled nursing care below the level of a hospital.	Facility
32	Nursing facility	A facility providing skilled nursing or health-related care above custodial level.	Non-facility
33	Custodial care facility	A facility providing room, board, and personal assistance, without a medical component.	Non-facility
34	Hospice	A facility (other than the patient’s home) providing palliative care to terminally ill patients.	Facility
41	Ambulance — land	A land vehicle designed, equipped, and staffed for lifesaving and transport.	Facility
42	Ambulance — air or water	An air or water vehicle designed, equipped, and staffed for lifesaving and transport.	Facility
49	Independent clinic	A non-hospital clinic providing preventive, diagnostic, therapeutic, or rehabilitative outpatient care.	Non-facility
50	Federally qualified health center	A facility in a medically underserved area providing preventive primary care under physician direction.	Non-facility
51	Inpatient psychiatric facility	A facility providing 24-hour inpatient psychiatric care under physician supervision.	Facility
52	Psychiatric facility — partial hospitalization	A facility providing planned therapeutic programs for patients not requiring full-time hospitalization.	Facility
53	Community mental health center	A CMHC providing outpatient, emergency, day-treatment, and screening mental health services.	Facility
54	Intermediate care facility / IID	A facility for individuals with intellectual disabilities providing care above custodial level.	Non-facility
55	Residential substance abuse treatment facility	A live-in facility for substance use treatment, including therapy, counseling, and room and board.	Non-facility
56	Psychiatric residential treatment center	A facility providing a 24-hour therapeutically planned group living and learning environment.	Facility
57	Non-residential substance abuse treatment facility	An ambulatory substance use treatment facility.	Non-facility
58	Non-residential opioid treatment facility	An ambulatory facility treating opioid use disorder, including medication-assisted treatment.	Non-facility
60	Mass immunization center	A location administering vaccinations to large groups, such as a public health center or pharmacy.	Non-facility
61	Comprehensive inpatient rehabilitation facility	An inpatient facility providing comprehensive rehabilitation under physician supervision.	Facility
62	Comprehensive outpatient rehabilitation facility	An outpatient facility providing comprehensive rehabilitation services.	Non-facility
65	End-stage renal disease treatment facility	A non-hospital facility providing dialysis treatment, maintenance, or training.	Non-facility
66	PACE center	A facility providing comprehensive medical and social services under a PACE program.	Non-facility
71	Public health clinic	A state or local health department facility providing ambulatory primary care.	Non-facility
72	Rural health clinic	A certified clinic in a rural medically underserved area.	Non-facility
81	Independent laboratory	A certified laboratory operating independently of a hospital or physician office.	Non-facility
99	Other place of service	A place of service not identified by any other code.	Non-facility

Codes not listed (28–30, 35–40, 43–48, 59, 63–64, 67–70, 73–80, 82–98) are unassigned. Facility/non-facility designations follow Medicare's payment treatment for the professional claim; some payers differ — check the payer's policy.

The POS codes that come up most

POS 11

POS 11 — office

The default for services in a private practice. POS 11 is a non-facility setting, so services are paid at the higher non-facility rate of the Medicare Physician Fee Schedule because the practice bears the overhead.

POS 02

POS 02 vs POS 10 — telehealth

Two telehealth codes split by where the patient is: POS 10 when the patient is at home, POS 02 anywhere else (a clinic, office, or facility). The distinction matters for payment — many payers reimburse POS 10 at the non-facility rate and POS 02 at the facility rate. Check each payer’s telehealth policy.

POS 19

POS 19 vs POS 22 — outpatient hospital

Both are hospital outpatient departments; 22 is on the main campus, 19 is off campus. Both are facility settings for the professional claim, and the site-of-service differential drives different facility-fee treatment under the OPPS.

POS 21

POS 21, 23 — inpatient and emergency

Facility settings: the professional service is paid at the facility rate and the hospital bills its own claim for the overhead. Using POS 11 for care actually rendered in a hospital is a classic audit finding, because it overpays the professional claim.

POS 31

POS 31 vs POS 32 — nursing facilities

POS 31 is a skilled nursing facility stay (Part A SNF benefit); POS 32 is a nursing facility resident receiving a lower level of care. The code should reflect the patient’s status on the date of service, not just the building.

POS-driven denials usually surface as inconsistency or setting mismatches — see the denial codes reference for how to work them.

Frequently asked questions

Where does the place of service code go on a claim?

On the professional claim (CMS-1500), the two-digit POS code goes in Item 24B on each service line. Electronic 837P claims carry it in the CLM05-1 segment.

How does the POS code change payment?

Medicare pays the non-facility rate for settings like the office (POS 11) and the lower facility rate for hospital settings (POS 19, 21, 22, 23), because facilities bill their own overhead. The difference comes from the practice expense RVUs — compare rates with the RVU calculator.

What POS code is used for telehealth?

POS 10 when the patient is at home, POS 02 when they are anywhere else. Some payers also want modifier 95 on the service line — check the payer policy.

What happens if the POS code is wrong?

Expect denials for inconsistency (for example CO 5 or CO 58) or post-payment recoupment when a non-facility rate was paid for care delivered in a facility. Match the POS to where the patient actually received the service.

Source: CMS Place of Service Code Set for professional claims. Descriptions condensed for reference — the CMS list is authoritative.