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

FieldValue
SectionE codes — Durable medical equipment
Coverage codeC — Carrier judgment
Pricing indicator32 — DMEPOS: inexpensive or routinely purchased item
BETOS categoryD1D — Wheelchairs
Added2004-01-01
Last action effective2004-01-01

2026 Medicare DMEPOS fee schedule for E0981

ModifierMeaningLowest state feeHighest state feeCeilingFloor
NUnew equipment, purchased$49.23$91.00——
NUnew equipment, purchased$49.22$113.58$57.90$49.22
RRrental (monthly)$5.01$9.10——
RRrental (monthly)$5.02$11.36$5.90$5.02
UEused equipment, purchased$37.26$68.23——
UEused equipment, purchased$37.26$85.15$43.84$37.26
StateModifierFeeRural fee
AKNU$113.58—
ALNU$49.23$53.11
ARNU$57.90$59.15
AZNU$54.32$57.08
CANU$57.33$58.82
CONU$57.90$59.15
CTNU$57.90$59.15
DCNU$57.90$59.15
DENU$57.90$59.15
FLNU$57.90$59.15
GANU$56.01$58.05
HINU$56.21—
IANU$57.90$59.15
IDNU$57.90$59.15
ILNU$55.64$57.84
INNU$57.90$59.15
KSNU$57.90$59.15
KYNU$57.90$59.15
LANU$57.67$59.00
MANU$57.90$59.15
MDNU$57.21$58.75
MENU$57.90$59.15
MINU$55.72$57.89
MNNU$49.23$53.11
MONU$52.62$56.10
MSNU$49.23$53.11
MTNU$55.18$57.58
NCNU$54.58$57.23
NDNU$57.79$59.07
NENU$57.90$59.15
NHNU$57.90$59.15
NJNU$57.90$59.15
NMNU$49.23$53.11
NVNU$55.92$57.99
NYNU$54.16$57.00
OHNU$49.23$53.11
OKNU$52.47$56.02
ORNU$57.90$59.15
PANU$57.90$59.15
PRNU$58.10—
RINU$57.90$59.15
SCNU$57.90$59.15
SDNU$57.90$59.15
TNNU$56.28$58.22
TXNU$49.23$53.11
UTNU$57.90$59.15
VANU$57.90$59.15
VINU$57.00—
VTNU$57.90$59.15
WANU$57.90$59.15
WINU$56.42$58.29
WVNU$49.23$53.11
WYNU$57.79$59.07
AKRR$11.36—
ALRR$5.02$5.40
ARRR$5.90$5.97
AZRR$5.90$5.97
CARR$5.72$5.88
CORR$5.08$5.49
CTRR$5.90$5.97
DCRR$5.90$5.97
DERR$5.90$5.97
FLRR$5.90$5.97
GARR$5.60$5.80
HIRR$5.62—
IARR$5.90$5.97
IDRR$5.90$5.97
ILRR$5.90$5.97
INRR$5.90$5.97
KSRR$5.90$5.97
KYRR$5.90$5.97
LARR$5.75$5.90
MARR$5.02$5.40
MDRR$5.90$5.97
MERR$5.02$5.40
MIRR$5.58$5.79
MNRR$5.02$5.40
MORR$5.27$5.61
MSRR$5.02$5.40
MTRR$5.51$5.75
NCRR$5.48$5.73
NDRR$5.75$5.90
NERR$5.76$5.91
NHRR$5.02$5.40
NJRR$5.90$5.97
NMRR$5.02$5.40
NVRR$5.90$5.97
NYRR$5.45$5.71
OHRR$5.02$5.40
OKRR$5.26$5.61
ORRR$5.90$5.97
PARR$5.90$5.97
PRRR$7.00—
RIRR$5.90$5.97
SCRR$5.90$5.97
SDRR$5.90$5.97
TNRR$5.61$5.81
TXRR$5.02$5.40
UTRR$5.90$5.97
VARR$5.90$5.97
VIRR$5.71—
VTRR$5.90$5.97
WARR$5.90$5.97
WIRR$5.90$5.97
WVRR$5.02$5.40
WYRR$5.75$5.90
AKUE$85.15—
ALUE$37.56$40.52
ARUE$43.84$44.59
AZUE$40.75$42.81
CAUE$43.00$44.11
COUE$43.84$44.59
CTUE$43.84$44.59
DCUE$43.84$44.59
DEUE$43.84$44.59
FLUE$43.84$44.59
GAUE$43.70$44.51
HIUE$42.15—
IAUE$43.84$44.59
IDUE$43.84$44.59
ILUE$41.73$43.37
INUE$43.84$44.59
KSUE$43.84$44.59
KYUE$43.84$44.59
LAUE$43.21$44.23
MAUE$43.84$44.59
MDUE$42.92$44.06
MEUE$43.84$44.59
MIUE$41.79$43.42
MNUE$37.26$40.20
MOUE$39.43$42.06
MSUE$37.26$40.20
MTUE$41.37$43.18
NCUE$40.91$42.92
NDUE$43.37$44.31
NEUE$43.45$44.36
NHUE$43.84$44.59
NJUE$43.84$44.59
NMUE$37.26$40.20
NVUE$41.91$43.48
NYUE$40.66$42.76
OHUE$37.26$40.20
OKUE$39.37$42.03
ORUE$43.84$44.59
PAUE$43.84$44.59
PRUE$43.58—
RIUE$43.84$44.59
SCUE$43.84$44.59
SDUE$43.84$44.59
TNUE$42.35$43.74
TXUE$37.26$40.20
UTUE$43.84$44.59
VAUE$43.84$44.59
VIUE$42.76—
VTUE$43.84$44.59
WAUE$43.84$44.59
WIUE$43.84$44.59
WVUE$37.26$40.20
WYUE$42.85$44.02

How the E0981 fee compares

MeasureValue
Rank among 30 E09 codes billed NU (lowest = 1)10
Family fee range (average of state fees)$20.79–$817.33
Rural fee uplift1.5%

Who bills E0981 (2024)

MeasureValue
Suppliers billing rentals—
Suppliers billing purchases429
Referring clinicians1,513
Medicare beneficiaries1,637
States with claims32
Share of services in top 3 states (California, Texas, Wisconsin)45%
YearSuppliersBeneficiaries
20224761,762
20234471,519
20244291,637

Counts only. Supplier and clinician names, contact lists and state-by-state detail are in Caduvo.

Medicare utilization for E0981, 2022–2024

YearServicesBeneficiariesAvg. allowedAvg. paid
20221,7801,762$45.55$34.35
20231,5381,519$49.88$37.52
20241,6601,637$50.79$38.26

States with the most E0981 services (2024)

StateServicesAvg. paid
California507$37.63
Texas110$35.53
Wisconsin90$38.23
Michigan68$36.12
Illinois63$39.01

NCCI unit limits (MUE)

Claim typeMax units per dayRationale
DME suppliers1Code Descriptor / CPT Instruction

Medicare policy articles for this code

What changed for E0981

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

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

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.

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