According to HIPAA, which entity is NOT considered a Covered Entity?

Under HIPAA (Health Insurance Portability and Accountability Act), a Covered Entity is defined as a health care provider who transmits any health information in electronic form in connection with a HIPAA transaction, a health plan, or a health care clearinghouse.

Employers do not fall under this definition as a Covered Entity. While employers may have health care responsibilities or provide health insurance plans, they are not directly involved in carrying out HIPAA transactions as health care providers, health plans, or clearinghouses. Therefore, they do not handle protected health information (PHI) in the same manner as the other entities listed.

Hospitals, health care plans, and laboratories all engage in the direct handling or processing of health information and fit the definition of Covered Entities because they directly provide, bill, or conduct transactions related to health care services. This emphasizes the difference in roles – employers primarily manage employee benefits and may interact with health information only in a very specific context, which does not classify them as a Covered Entity under HIPAA.