E0981 HCPCS code: Wheelchair accessory, seat upholstery, replacement only, each
E0981 is the HCPCS Level II code for wheelchair accessory, seat upholstery, replacement only, each. The 2026 Medicare DMEPOS fee schedule pays $49.23 to $91.00 (NU, new equipment, purchased) depending on the state. Its Medicare coverage code is C (Carrier judgment): Coverage is decided by the Medicare contractor (MAC) case by case. The NCCI unit limit is 1 per day on DME suppliers. Medicare volume fell 7% from 2022 to 2024 (1,780 to 1,660 services). In 2024, 429 suppliers billed Medicare for E0981 (purchases), serving 1,637 beneficiaries; California, Texas, Wisconsin accounted for 45% of services. Its average fee ranks 10 of 30 E09 codes billed NU (family range $20.79–$817.33); rural fees run 1% higher.
Code details
| Field | Value |
|---|---|
| Section | E codes — Durable medical equipment |
| Coverage code | C — Carrier judgment |
| Pricing indicator | 32 — DMEPOS: inexpensive or routinely purchased item |
| BETOS category | D1D — Wheelchairs |
| Added | 2004-01-01 |
| Last action effective | 2004-01-01 |
2026 Medicare DMEPOS fee schedule for E0981
| Modifier | Meaning | Lowest state fee | Highest state fee | Ceiling | Floor |
|---|---|---|---|---|---|
| NU | new equipment, purchased | $49.23 | $91.00 | — | — |
| NU | new equipment, purchased | $49.22 | $113.58 | $57.90 | $49.22 |
| RR | rental (monthly) | $5.01 | $9.10 | — | — |
| RR | rental (monthly) | $5.02 | $11.36 | $5.90 | $5.02 |
| UE | used equipment, purchased | $37.26 | $68.23 | — | — |
| UE | used equipment, purchased | $37.26 | $85.15 | $43.84 | $37.26 |
| State | Modifier | Fee | Rural fee |
|---|---|---|---|
| AK | NU | $113.58 | — |
| AL | NU | $49.23 | $53.11 |
| AR | NU | $57.90 | $59.15 |
| AZ | NU | $54.32 | $57.08 |
| CA | NU | $57.33 | $58.82 |
| CO | NU | $57.90 | $59.15 |
| CT | NU | $57.90 | $59.15 |
| DC | NU | $57.90 | $59.15 |
| DE | NU | $57.90 | $59.15 |
| FL | NU | $57.90 | $59.15 |
| GA | NU | $56.01 | $58.05 |
| HI | NU | $56.21 | — |
| IA | NU | $57.90 | $59.15 |
| ID | NU | $57.90 | $59.15 |
| IL | NU | $55.64 | $57.84 |
| IN | NU | $57.90 | $59.15 |
| KS | NU | $57.90 | $59.15 |
| KY | NU | $57.90 | $59.15 |
| LA | NU | $57.67 | $59.00 |
| MA | NU | $57.90 | $59.15 |
| MD | NU | $57.21 | $58.75 |
| ME | NU | $57.90 | $59.15 |
| MI | NU | $55.72 | $57.89 |
| MN | NU | $49.23 | $53.11 |
| MO | NU | $52.62 | $56.10 |
| MS | NU | $49.23 | $53.11 |
| MT | NU | $55.18 | $57.58 |
| NC | NU | $54.58 | $57.23 |
| ND | NU | $57.79 | $59.07 |
| NE | NU | $57.90 | $59.15 |
| NH | NU | $57.90 | $59.15 |
| NJ | NU | $57.90 | $59.15 |
| NM | NU | $49.23 | $53.11 |
| NV | NU | $55.92 | $57.99 |
| NY | NU | $54.16 | $57.00 |
| OH | NU | $49.23 | $53.11 |
| OK | NU | $52.47 | $56.02 |
| OR | NU | $57.90 | $59.15 |
| PA | NU | $57.90 | $59.15 |
| PR | NU | $58.10 | — |
| RI | NU | $57.90 | $59.15 |
| SC | NU | $57.90 | $59.15 |
| SD | NU | $57.90 | $59.15 |
| TN | NU | $56.28 | $58.22 |
| TX | NU | $49.23 | $53.11 |
| UT | NU | $57.90 | $59.15 |
| VA | NU | $57.90 | $59.15 |
| VI | NU | $57.00 | — |
| VT | NU | $57.90 | $59.15 |
| WA | NU | $57.90 | $59.15 |
| WI | NU | $56.42 | $58.29 |
| WV | NU | $49.23 | $53.11 |
| WY | NU | $57.79 | $59.07 |
| AK | RR | $11.36 | — |
| AL | RR | $5.02 | $5.40 |
| AR | RR | $5.90 | $5.97 |
| AZ | RR | $5.90 | $5.97 |
| CA | RR | $5.72 | $5.88 |
| CO | RR | $5.08 | $5.49 |
| CT | RR | $5.90 | $5.97 |
| DC | RR | $5.90 | $5.97 |
| DE | RR | $5.90 | $5.97 |
| FL | RR | $5.90 | $5.97 |
| GA | RR | $5.60 | $5.80 |
| HI | RR | $5.62 | — |
| IA | RR | $5.90 | $5.97 |
| ID | RR | $5.90 | $5.97 |
| IL | RR | $5.90 | $5.97 |
| IN | RR | $5.90 | $5.97 |
| KS | RR | $5.90 | $5.97 |
| KY | RR | $5.90 | $5.97 |
| LA | RR | $5.75 | $5.90 |
| MA | RR | $5.02 | $5.40 |
| MD | RR | $5.90 | $5.97 |
| ME | RR | $5.02 | $5.40 |
| MI | RR | $5.58 | $5.79 |
| MN | RR | $5.02 | $5.40 |
| MO | RR | $5.27 | $5.61 |
| MS | RR | $5.02 | $5.40 |
| MT | RR | $5.51 | $5.75 |
| NC | RR | $5.48 | $5.73 |
| ND | RR | $5.75 | $5.90 |
| NE | RR | $5.76 | $5.91 |
| NH | RR | $5.02 | $5.40 |
| NJ | RR | $5.90 | $5.97 |
| NM | RR | $5.02 | $5.40 |
| NV | RR | $5.90 | $5.97 |
| NY | RR | $5.45 | $5.71 |
| OH | RR | $5.02 | $5.40 |
| OK | RR | $5.26 | $5.61 |
| OR | RR | $5.90 | $5.97 |
| PA | RR | $5.90 | $5.97 |
| PR | RR | $7.00 | — |
| RI | RR | $5.90 | $5.97 |
| SC | RR | $5.90 | $5.97 |
| SD | RR | $5.90 | $5.97 |
| TN | RR | $5.61 | $5.81 |
| TX | RR | $5.02 | $5.40 |
| UT | RR | $5.90 | $5.97 |
| VA | RR | $5.90 | $5.97 |
| VI | RR | $5.71 | — |
| VT | RR | $5.90 | $5.97 |
| WA | RR | $5.90 | $5.97 |
| WI | RR | $5.90 | $5.97 |
| WV | RR | $5.02 | $5.40 |
| WY | RR | $5.75 | $5.90 |
| AK | UE | $85.15 | — |
| AL | UE | $37.56 | $40.52 |
| AR | UE | $43.84 | $44.59 |
| AZ | UE | $40.75 | $42.81 |
| CA | UE | $43.00 | $44.11 |
| CO | UE | $43.84 | $44.59 |
| CT | UE | $43.84 | $44.59 |
| DC | UE | $43.84 | $44.59 |
| DE | UE | $43.84 | $44.59 |
| FL | UE | $43.84 | $44.59 |
| GA | UE | $43.70 | $44.51 |
| HI | UE | $42.15 | — |
| IA | UE | $43.84 | $44.59 |
| ID | UE | $43.84 | $44.59 |
| IL | UE | $41.73 | $43.37 |
| IN | UE | $43.84 | $44.59 |
| KS | UE | $43.84 | $44.59 |
| KY | UE | $43.84 | $44.59 |
| LA | UE | $43.21 | $44.23 |
| MA | UE | $43.84 | $44.59 |
| MD | UE | $42.92 | $44.06 |
| ME | UE | $43.84 | $44.59 |
| MI | UE | $41.79 | $43.42 |
| MN | UE | $37.26 | $40.20 |
| MO | UE | $39.43 | $42.06 |
| MS | UE | $37.26 | $40.20 |
| MT | UE | $41.37 | $43.18 |
| NC | UE | $40.91 | $42.92 |
| ND | UE | $43.37 | $44.31 |
| NE | UE | $43.45 | $44.36 |
| NH | UE | $43.84 | $44.59 |
| NJ | UE | $43.84 | $44.59 |
| NM | UE | $37.26 | $40.20 |
| NV | UE | $41.91 | $43.48 |
| NY | UE | $40.66 | $42.76 |
| OH | UE | $37.26 | $40.20 |
| OK | UE | $39.37 | $42.03 |
| OR | UE | $43.84 | $44.59 |
| PA | UE | $43.84 | $44.59 |
| PR | UE | $43.58 | — |
| RI | UE | $43.84 | $44.59 |
| SC | UE | $43.84 | $44.59 |
| SD | UE | $43.84 | $44.59 |
| TN | UE | $42.35 | $43.74 |
| TX | UE | $37.26 | $40.20 |
| UT | UE | $43.84 | $44.59 |
| VA | UE | $43.84 | $44.59 |
| VI | UE | $42.76 | — |
| VT | UE | $43.84 | $44.59 |
| WA | UE | $43.84 | $44.59 |
| WI | UE | $43.84 | $44.59 |
| WV | UE | $37.26 | $40.20 |
| WY | UE | $42.85 | $44.02 |
How the E0981 fee compares
| Measure | Value |
|---|---|
| Rank among 30 E09 codes billed NU (lowest = 1) | 10 |
| Family fee range (average of state fees) | $20.79–$817.33 |
| Rural fee uplift | 1.5% |
Who bills E0981 (2024)
| Measure | Value |
|---|---|
| Suppliers billing rentals | — |
| Suppliers billing purchases | 429 |
| Referring clinicians | 1,513 |
| Medicare beneficiaries | 1,637 |
| States with claims | 32 |
| Share of services in top 3 states (California, Texas, Wisconsin) | 45% |
| Year | Suppliers | Beneficiaries |
|---|---|---|
| 2022 | 476 | 1,762 |
| 2023 | 447 | 1,519 |
| 2024 | 429 | 1,637 |
Counts only. Supplier and clinician names, contact lists and state-by-state detail are in Caduvo.
Medicare utilization for E0981, 2022–2024
| Year | Services | Beneficiaries | Avg. allowed | Avg. paid |
|---|---|---|---|---|
| 2022 | 1,780 | 1,762 | $45.55 | $34.35 |
| 2023 | 1,538 | 1,519 | $49.88 | $37.52 |
| 2024 | 1,660 | 1,637 | $50.79 | $38.26 |
States with the most E0981 services (2024)
| State | Services | Avg. paid |
|---|---|---|
| California | 507 | $37.63 |
| Texas | 110 | $35.53 |
| Wisconsin | 90 | $38.23 |
| Michigan | 68 | $36.12 |
| Illinois | 63 | $39.01 |
NCCI unit limits (MUE)
| Claim type | Max units per day | Rationale |
|---|---|---|
| DME suppliers | 1 | Code Descriptor / CPT Instruction |
Medicare policy articles for this code
- A52504: Wheelchair Options/Accessories - Policy Article (CGS Administrators, LLC (DME MAC) Noridian Healthcare Solutions, LLC (DME MAC)) — mentions this code in its coding guidance
What changed for E0981
- 2026-01-01: Average state fee (NU) rose 2.2%: $53.77 to $54.98
- 2026-01-01: Average state fee (RR) rose 2.3%: $5.41 to $5.54
- 2026-01-01: Average state fee (UE) rose 2.2%: $40.49 to $41.40
- 2004-01-01: E0981 added to HCPCS Level II
- Next scheduled CMS quarterly update (HCPCS and DMEPOS fee schedule): 2027-01-01
Frequently asked questions
What is HCPCS code E0981?
E0981 is the HCPCS Level II code for wheelchair accessory, seat upholstery, replacement only, each. Short descriptor: "Seat upholstery, replacement".
How much does Medicare pay for E0981?
Under the 2026 DMEPOS fee schedule, non-rural state fees are NU (new equipment, purchased): $49.23–$91.00; NU (new equipment, purchased): $49.22–$113.58; RR (rental (monthly)): $5.01–$9.10; RR (rental (monthly)): $5.02–$11.36; UE (used equipment, purchased): $37.26–$68.23; UE (used equipment, purchased): $37.26–$85.15. Rural fees can be higher.
Does Medicare cover E0981?
Coverage code C — Carrier judgment. Coverage is decided by the Medicare contractor (MAC) case by case.
Did the Medicare fee for E0981 change in 2026?
The average non-rural state fee for NU moved from $53.77 in 2025 to $54.98 in 2026 (+2.2%). CMS's next quarterly HCPCS and DMEPOS update takes effect January 1, 2027.
How many units of E0981 can be billed per day?
1 on DME suppliers (NCCI medically unlikely edits).
Related E09 codes
- E0900 — Traction stand, free standing, pelvic traction, (e.g., buck's) ($21.75–$233.96)
- E0910 — Trapeze bars, a/k/a patient helper, attached to bed, with grab bar ($13.20–$19.86)
- E0911 — Trapeze bar, heavy duty, for patient weight capacity greater than 250 pounds, attached to bed, with grab bar ($50.56–$65.54)
- E0912 — Trapeze bar, heavy duty, for patient weight capacity greater than 250 pounds, free standing, complete with grab bar ($94.71–$145.86)
- E0920 — Fracture frame, attached to bed, includes weights ($55.91–$90.91)
- E0930 — Fracture frame, free standing, includes weights ($55.34–$67.27)
- E0935 — Continuous passive motion exercise device for use on knee only ($27.56–$34.49)
- E0936 — Continuous passive motion exercise device for use other than knee
- E0940 — Trapeze bar, free standing, complete with grab bar ($24.33–$39.42)
- E0941 — Gravity assisted traction device, any type ($52.57–$94.48)
- E0942 — Cervical head harness/halter ($0.78–$39.21)
- E0944 — Pelvic belt/harness/boot ($4.82–$79.09)
Building a device that would bill under a code like this? Caduvo matches a device description to HCPCS/CPT codes, Medicare coverage and payment, and the FDA pathway in one report.
Next steps
- Run a reimbursement report for a device billed under E0981
- Watch E0981 for fee, coverage and descriptor changes
- Build a full Medicare revenue model for E0981
Sources: CMS HCPCS Level II release October 2026; CMS DMEPOS fee schedule 2026; CMS NCCI MUE tables; CMS Medicare utilization (physician and DME supplier files); CMS Medicare Coverage Database articles. Fees are Medicare allowables, not commercial rates. Not billing or legal advice.