To do this: 12 & 13 are on file and enter the SIGNATURE DATE under Authorization Information section in Other Attributes page in Patient Master. Secure .gov websites use HTTPSA Electronic Claims & Office Ally Clearinghouse. . You must also check to the indicated below: * This requirement is normally payer specific and you should verify with individual payers as to the exact requirements prior to customizing these settings. CMS SPECIALTY CODES/HEALTHCARE PROVIDER TAXONOMY CROSSWALK . Box 33b is used to indicate a payer-assigned identifier of the Billing Provider. [On the Top Colored area] NPI# or the rendering provider from Provider Master. ZZ and PXC are the qualifiers that apply to the provider taxonomy code. Type the taxonomy code in the Other ID (17a) text box. The current version of the instructions for the 02/12 1500 Claim Form was released in July 2022. Insured person DOB and SEX of destination payer. A taxonomy code describes the Provider or Organizations type, classification, and area of specialization. The Healthcare Provider Taxonomy code set is an external, nonmedical data code set designed for use in an electronic environment, specifically within the ASC X12N Healthcare transactions. 24j. Displays the NPI# of the selected Service Location in the claim. 207W00000X (Ophthalmology) All our content are education purpose only. 3. This setting can be managed in your global insurance company settings > HCFA 1500 tab. APPROVED OMB-093B-1197 FORM CMS-1500 (06-15) OMB No. August 20, 2022 National Uniform Claim Committee (NUCC) Instructions: CMS-1500 (HCFA) To make things easier for you, DaisyBill created a table of National Uniform Claim Committee (NUCC) requirements. Taxonomy code is constructed of 10 digits- numeric and alpha: (see example 1) Placement of Taxonomy and Qualifier Tips: Qualifiers are to be included on both paper and electronic claims for proper submission of claims Provider should be billing with the taxonomy that is filled with DCH Get Medicare billing update instantly What is the taxonomy code for a home health agency? Heres how you know. 24.c. Secure websites use HTTPS certificates. 24.a. 1.a. This table reflects Healthcare Provider Taxonomy Codes (HPTC) effective July 1, 2004. 9.c. Primary care (pcp) 363AM0700X. Medicare-covered vaccines are exempt from the HIPAA electronic billing requirement. 363A00000X. 33.b. The taxonomy code is 1041C0700X. To learn more, view our full privacy policy. 261QC1800X Corporate Health. In accordance with SNIP level 4 edits, a valid taxonomy is a requirement for all providers when submitting both paper and electronic claims. 33b Situational If billing with the provider's NPI in field 33a, entering a taxonomy code is recommended. https:// Type the taxonomy code in the Facility ID (32b) text box. Pro-Tip: Remember that the taxonomy code must be for the rendering provider, meaning the provider who actually performed the services. 30 Displays TOTAL BALANCE AMOUNT for this claim, 31 Displays RENDERING PROVIDER NAME, SIGNATURE ON FILE & CLAIM DATE. b) If Primary LE organization type is NOT SOLO and, 1) If Separate Account in LE is YES and organization type is NOT SOLO, it will show the NPI# of Legal Entity. 10d field under Others tab in Charge Entry/Charge Master screen. a) If Primary LE organization type is SOLO, it will show the Rendering Provider Name & Address. Name of OTHER PAYER. It complies with the National Standardized Billing Standards and is required for the accurate and timely claim processing. CMS systems will accept roster bills for 1 or more patients that get the same type of shot on the same date of service. Patient DOB and SEX from Patient Master. This table reflects Medicare Specialty Codes as of April 1, 2003. You will use this code when applying for a National Provider Identifier, commonly referred to as an NPI. Each year the Centers for Medicare and Medicaid Services (CMS) rolls out the proverbial carpet and ushers in new rules on regulatory compliance, coding and reimbursement. Per the California Official Medical Fee Schedule (OMFS) the reimbursement amounts for treatment can differ based on the provider's Taxonomy Codes. 10.a., 10.b., 10.c. endstream endobj 2403 0 obj <>/Metadata 38 0 R/Outlines 42 0 R/PageLabels 2398 0 R/Pages 2400 0 R/PieceInfo<>>>/StructTreeRoot 57 0 R/Type/Catalog>> endobj 2404 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]>>/Rotate 0/StructParents 0/Type/Page>> endobj 2405 0 obj <>stream If a clearinghouse does not submit a taxonomy or if the taxonomy is incorrect, these errors may increase the providers claim denials with the PHPs they submit claims to. Specialist. hbbd``b`z"Dc,$aqDtLKWH[80W-L,F?? NPI# of the referring provider in the Charge Entry/Charge Master. 19 field from Others tab in Charge Entry/Charge Master. When billing with a Type 2 NPI the entity's billing taxonomy code is required. CODE & MEDICAID ORIG. endobj The NUCC has developed a 1500 Reference Instruction Manual detailing how to complete the claim form. If you are a health, Read More How do I add a taxonomy code to my NPI?Continue, What is Taxonomy? You can find a full list of taxonomy codes on the Washington Publishing Company (WPC) website in the Health Insurance Portability and Accountability Act (HIPAA) related code list section, at http://www.wpc-edi.com/products/codelists/alertservice. CMS 1500 (02/12) CLAIM FORM INSTRUCTIONS . 10.d. Required when applicable and for any waiver-related services. January 2023 Taxonomy Code Set Updates Released. Attending Provider Taxonomy Code is missing. 8. The information may also be given to other providers of services, carriers, intermediaries, medical review boards, health plans, and other . To give you a much clearer idea, let us first talk about the general structure that all the Taxonomy codes follow. 11.a. This guide will provide basic information to further instruct and educate all providers in assistance with taxonomy submittals. Patient has WC and Medicare insurance? 2418 0 obj <>/Filter/FlateDecode/ID[<9E8B232DA96B9D8DE948086024A74B78><9DEACAF672D09D4C9EA9E46BA12878FD>]/Index[2402 32]/Info 2401 0 R/Length 80/Prev 84947/Root 2403 0 R/Size 2434/Type/XRef/W[1 2 1]>>stream The NUCC provider taxonomy codes can be very detailed and will provide enough granularity for most research purposes. There are two ways to submit claims to the Montana Healthcare Programs: Electronic and paper. Taxonomy does not exist for Rendering Provider. Patient INSURED # of the destination payer in the Insurance Information screen under Patient Master. Both provider identifiers and provider taxonomy 315 0 obj <>/Filter/FlateDecode/ID[<86D185DC4EF304468483B748B0A1B472><30AE4BDABCD807458534D2A6627E5003>]/Index[277 61]/Info 276 0 R/Length 158/Prev 142042/Root 278 0 R/Size 338/Type/XRef/W[1 3 1]>>stream The CMS-1500 Form requires providers to include the taxonomy code of rendering providers in Field 24J Grey. Taxonomy Code Requirement effective March 1, 2017 Updated February 9, 2017 . 20 YES if OUTSIDE LAB option is selected and NO if not, also display the LAB CHARGES value from Lab tab in Charge Entry/Charge Master. Taxonomy codes are administrative codes set for identifying the provider type and area of specialization for health care providers. The page numbers in parentheses correspond to the taxonomy publication, version 4.1, dated July 2004. S Susannah Guest Messages 12 Best answers 0 Oct 17, 2014 #3 Yes, thanks a lot. <>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 12 0 R 20 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Please compare the information submitted to the information registered with information registered with the state of North Carolina. 1.a. 25-27 . Click Save Information. Usage: This code requires use of an Entity Code. View the entire data set at data.cms.gov, where you can choose from a variety of download formats to see the entire list. taxonomy code if the NPI is entered in locator 33a open line. How Do I Add A Taxonomy Code To My Claim Form? Hands down the best way to quickly determine up-to-date reimbursements and past dates of service. 24.d. How to TRANSITIONING/TRANSFERRING OF ENROLLEES to MCO, What is Patient driven Grouping model how its working, Workers Compensation Medicare Set-Aside Arrangement (WCMSA) Full coverage, Understanding Medicare cost Reports and usage. Each taxonomy code is a unique ten . Select the referring doctor from the Select Referring Dr. drop-down menu. An official website of the United States government. The code-code field of the UB04 can be used to communicate the If this is your first visit, be sure to check out the. Shows CPT codes & MODIFIERS entered in the Charge Entry/Charge Master. Nearly two months after NC Medicaid Managed Care launch, PHPs continue to see the billing issue of professional and institutional EDI claims (ASC X12 837-P and ASC X12 837-I) with missing or invalid (non-taxonomy values or non-enrolled taxonomy codes) billing provider, rendering provider, and/or attending provider taxonomy codes. CMS 1500 Claim Form When submitting claims on the CMS 1500 form, please use the following guidelines for . 11.c. CMS has developed a taxonomy code crosswalk that connects the types of providers and suppliers who are eligible to apply for Medicare enrollment with the appropriate Healthcare Provider Taxonomy Codes. PLEASE NOTE: A system enhancement was configured on December 12, 2014 to allow claims to process accordingly for any that may have rejected when billed with the following requirements. A lock icon or https:// means youve safely connected to the official website. 11.b. They are intended to divide healthcare providers into two categories: individualsand non-individuals. No taxonomy information to accompany the submitted NPI for either the Rendering or Bill-To Provider. I have Medicaid denials due to the taxonomy code being improper/missing from the CMS1500 electronic form. Behavioral health facilities. View the complete data set on data.cms.gov, where you can select various download formats to view the entire list. Please contact the Provider Relations department at x-xxx-xxx-xxxx to resolve this issue. 261QC0050X Critical Access Hospital. 2402 0 obj <> endobj For more information on filing compliant CMS-1500 Forms, please review DaisyBills, Social Security Numbers and the CMS 1500 Form, Doctor's First Report of Occupational Injury or Illness - Form 5021, Primary Treating Physician's Progress Report - DWC PR-2, Primary Treating Physician's Permanent and Stationary Report - DWC PR-3, Primary Treating Physician's Permanent and Stationary Report - DWC PR-4, Reimbursement for Physician Services Rendered on or After January 1, 2019, California Specific Code Fees Effective Jan 2019, Correct Coding Initiative CCI Edits & Medically Unlikely Edits (MUE), How to Determine the Correct E/M Code DOS Prior to 3/1/2021, How to Determine the Correct E/M Code DOS After 3/1/2021, Reimbursement for Physician Services Rendered on or after January 1, 2014 through December 31, 2018, Relative Value Units (RVUs) Effective 20142018, Reimbursement for Physician Services Rendered on or After July 1, 2004, but Before January 1, 2014, CPT Codes 99358 & 99359: Non-Face-To-Face Services, California Specific Code Fees Effective Jan 2018 - Dec 2018, California Specific Code Fees effective Mar 2017 - Dec 2017, Physician Fee Schedule: Official Medical Fee Schedule for Physician and Non-Physician Practitioner Services For Services Rendered On or After January 1, 2014, DMEPOS underpayment Second Review Appeal Process, NCCI Edits (such as MUEs) and the DMEPOS Fee Schedule, Dangerous Devices and DMEPOS Reimbursement, Invoices for Work Comp DMEPOS Bills Not Generally Requried, Splinting and casting Q Codes Included in the DMEPOS Fee Schedule, California Non-Rural (NR) / California Rural (R), Durable Medical Equipment, Prosthetics, Orthotics, Supplies, Pathology and Clinical Laboratory Fee Schedule, Pathology and Laboratory Reimbursement Calculation, Penalty and Interest for Treatment and Services, Multiple Procedure Payment Reduction (MPPR) for Physical Medicine, Employer Responsibilities in Workers' Compensation, Reasons to File a Request for Second Review (DWC Form SBR-1), National Plan & Provider Enumeration System (NPPES) website, California Workers Compensation: Master the Original Bill. dD LkH `Y']& l9? A federal government website managed and paid for by the U.S. Centers for Medicare & Medicaid Services. BILLING OR RENDERING PROVIDER TAXONOMY CODE IS REQUIRED ACK/REJECT MISS INFOR Entitys specialty/taxonomy code. For more information on filing compliant CMS-1500 Forms, please review DaisyBills California Billing Guide. Taxonomy codes must be included when submitting claims to prepaid health plans This is a reminder to providers that taxonomy codes must be included when submitting claims to prepaid health plans (PHPs), whether the claim comes from the individual provider or through a clearinghouse. The taxonomy code technologists or . You must log in or register to reply here. July 1, 2022. . A taxonomy code describes the Provider or Organization's type, classification, and area of specialization. ** Rendering Provider ID If the Provider Taxonomy qualifier was . 18 Display the ADMISSION DATE FROM & TO from Main tab in Charge Entry/Charge Master. For a specific payer, please see: Box 33: Insurance Specific Billing Provider. . stream 4. Below are simple instructions to determine the correct taxonomy code. As cited earlier, the Taxonomy codes are unique 10-character long . Shows the UNITS against each CPT entered in Charge Entry/Charge Master. Providers must supply a valid NUCC taxonomy code when they apply for a National Provider Identifier (NPI). Display the NDC code Details for J codes on the top colored area above the CPT code. (CMS) MLN Matters SE20011 provides more information on the use of Condition Code DR and Modifier CR for COVID-19 related Medicare claims. For a better experience, please enable JavaScript in your browser before proceeding. Billing - 28 . ZZ and PXC are the qualifiers that apply to the provider taxonomy code. This may not necessarily be the supervising provider. . Display value in RESERVED FOR LOCAL USE. Next, you'll need to delete the existing claim and create a new claim to have the updated settings auto-populate. Usage: This code requires use of an Entity Code. This notification is an update to a previous communication regarding taxonomy code requirements for the CMS-1500 form and UB04. 10-digit NPI number of the individual . Gavin. For paper CMS-1500 professional statements, the taxonomy code should be marked with the qualifier ZZ in the shaded portion of box 24i. In Application: By default, the system uses the information found under Admin > Member Info to populate Box 33b. You can apply for an NPI at: www.cms.hhs.gov . Billing provider Taxonomy Code is missing. Providers may submit multiple rendering provider NPI and taxonomy at the line level on the CMS 1500 form, but rendering provider NPI and taxonomy can only be submitted at the claim level on the 837. 25 Display the FEDERAL TAX ID or SSN according to rules below. Clearinghouses may be updating taxonomy information submitted by providers, so it is important that providers work with their clearinghouse to ensure valid taxonomy data is submitted to the PHPs on their claims. Required when applicable and for any waiver-related services. HCFA Box 24j You must select the Qualifier for Taxonomy and enter the code: Usage: This code requires use of an Entity Code, ACK/REJECT MISS INFO Entitys specialty/taxonomy code. Paper claims submitted via mail are processed an average of 12 days faster than paper claims submitted by fax. For example, a chiropractor (111N00000X - CHIROPRACTOR) receives greater reimbursement than a physician assistant (363A00000X - PHYSICIAN ASSISTANT). WebThe following are the most common reasons HCFA/CMS-1500 and UB/CMS-1450 paper claims for Veteran care are rejected: Requires the 17 alpha-numeric internal control number (ICN) [format: 10 digits + "V" + 6 digits] or 9-digit social security number (SSN) with no special . All Rights Reserved to AMA. endobj You must select the Qualifier for Taxonomy and enter the code: This is how it will display on your claim form: You must select the Qualifier for Taxonomy and enter the code. (CMS)-1500: Refer to . For additional assistance, please follow up with the PHP with which your agency contracts. You must log in or register to reply here. Enter taxonomy code in shaded area, and NPI in unshaded area below. To find the taxonomy code that most closely describes your provider type, classification, or specialization, use the National Uniform Claim Committee (NUCC) code set list. What is the taxonomy code for clinical social workers, which is required to get an NPI? Providers must enter this taxonomy code in both the billing and the servicing taxonomy fields on the CMS-1500 (HCFA) claim form. Qualifiers are to be included on both paper and electronic claims for proper submission of claims 23 Display AUTH# selected in the Charge Entry/Charge Master under Main tab. Some payers require the provider's taxonomy code be listed in Box 33b. Each taxonomy code is a unique ten character alphanumeric code that enables providers to identify their specialty at the claim level. In place of TPIs, providers will need to submit their NPI/API, taxonomy code, benefit code (if applicable), and complete address with city, state, and ZIP+4 code. Kaiser Permanente also requires that all CMS-1450 claims submitted are reported using the specific code sets as adopted by HIPAA. Phone support is limited to DC Pro and DC Platinum clients. Enter the . 24.h. the CMS-1500 (08/05) or in the Rendering Provider ID field on the 837P electronic claim submission. Rendering Provider along with Taxonomy is required when Billing Taxonomy is 193200000X or 193400000X. 22 Display corresponding codes for selected value from MEDICAID RESUB. POS selected in the Charge Entry/Charge Master screen. <>>> % 2 0 obj or 24.b. 9.b. Include if attending provider differs from 2000A PRV01, 02, 03. Shows the DIAGNOSIS POINTER against each CPT as entered in Charge Entry/Charge Master. To enroll, you must have an NPI. 81a with B3 qualifier. The anesthesiology codes cannot be used to derive COS 030. Scenario One: Rendering NPI is different than the Billing NPI CMS 1500 Form Required Data . 2310A PRV01, 02, 03. x[[~70OUr93z/NMxkE|gHCj(%E[@Jg?\]^-CC;Hv$f/.n4J\Vb:UUMgt.>].m,VY7]RHi;_|/"?cqO9 ?|z5ZIdo]I`o/_R nPIA"4~JAc;5DEtfMB+]pu&':xDV:xVFMt>r(sm/4q-u39wyD*w]^)~no>_k%#f!>{. endstream endobj startxref For paper CMS-1500 professional claims, the taxonomy code should be identified with the qualifier "ZZ" in the shaded portion of box 24i. It is not intended to allow the billing of 12 lines of . INSTRUCTIONS FOR USE OF THE CMS-1500 (02-12), BILLING FORM . SECONDARY ID for the rendering provider against the billed insurance entered in Setup Insurance page under Provider Master. hb```b``fe`a``cg@ ~r``xJwEC0H >(f`gcieMmu 24.f. When submitting claims to PHPs, please continue to submit the appropriate billing provider taxonomy which is expected to be consistent with the taxonomy on your NCTracks provider record and valid for the service rendered. Select Provider Taxonomy from the Qualifier (17a) drop-down menu. As such, all providers with NPIs will have self-identified with at least one provider taxonomy code. A taxonomy code is a unique 10-character code that designates your classification and specialization. 15 Display the FIRST DATE OF SIMILAR ILLNESS from Others tab in Charge Entry/Charge Master. Where does the NPI belong on the CMS-1500? 2. <> It may not display this or other websites correctly. 19 Display value in RESERVED FOR LOVAL USE. Applied Behavioral Analysis (ABA) providers must use taxonomy number 103K00000X for billing ABA therapy services to ensure claims are paid appropriately. Enter the qualifier "ZZ" followed by the 10-digit taxonomy code. and more. View the complete data set on data.cms.gov, where you can select various download formats to view the entire list. a) If Primary LE organization type is SOLO, it will show the value from Rendering Provider. 24.j. A providers taxonomy code can easily be found on the. Insured person EMPLOYER name of destination payer. . I have questions because Medicaid helpdesk is giving me conflicting answers. You can decide how often to receive updates. Please compare the information submitted to the information registered with the state of North Carolina. Insured person DOB and SEX of other payer in Insurance Information screen under Patient Master. 0 Patient DOB and SEX from Patient Master. Share sensitive information only on official, secure websites. means youve safely connected to the .gov website. Medicaid provider number (1D for CMS 1500 and G2 for UB04) or a taxonomy code (ZZ for CMS 1500 and B3 for UB04). The revenue codes and UB-04 codes are the IP of the American Hospital Association. 2433 0 obj <>stream The code set is divided into three distinct Levels, which include Provider Grouping, Classification, and Area of Specialization. Name of the INSURED PERSON of other payer in Insurance Information screen under Patient Master. 11.d. 4. DOS FROM & TO entered in Charge Entry/Charge Master screen. Field 24I (ID Qualifier): Enter ZZ. Taxonomy codes are classified into three levels: provider type (Level I), classification (Level II), and area of specialization (Level III). This code will be required when applying for a National Provider Identifier, also known as an NPI. :[p0k,vbE1s"E/jvI,81x7~'qe,IA7A{`8& a/t6vLf )Cvt53|Dc]> KK*f/~;e=X ~\.Nl$K>J?$. Attending Provider Taxonomy Code. Once you click on search you will find your taxonomy number listed on the website. To default to COS 030, HFS will use current default logic. Click the Referring Dr. tab. 5. A taxonomy code is a unique 10-character code that designates your classification and specialization. BILLING OR RENDERING PROVIDER TAXONOMY CODE IS REQUIRED, ACK/REJECT MISS INFO Entitys specialty/taxonomy code. CODE field under Encounter tab within Charge Master. Enter the taxonomy code found in the NPPES NPI Registry. An official website of the United States government Medicare Fee Schedule, Payment and Reimbursement Benefit Guideline, Medicare revalidation process how often provide need to do FAQ, Step by step Guide Medicare participation program. 277 0 obj <> endobj Both the billing provider and the attending/rendering provider should include their own taxonomy codes on the claim. PAYER TYPE of the destination payer. The CMS-1450 (UB-04) form is the industry standard for submitting institutional claims for inpatient and outpatient services. 11 GROUP # of destination payer. 33 Display the details according to the rules below. (Required if applicable.) You are using an out of date browser. Taxonomy codes on electronic claim submissions with the ASC X12N 837I format are placed in below-listed data elements in respective Segment and Loop. A taxonomy code is a one-of-a-kind 10-character code that denotes your classification and specialization. Taxonomy codes are administrative codes set for identifying the provider type and area of specialization for health care providers. unshaded area. Waiver providers billing atypical services with their NPI must use the taxonomy code 174400000X to identify it as a waiver service. *PHP may be updating their denial/rejection code description. Electronic claims are processed an average of 14 days faster than paper claims. If you have a Payer requirement to display a Taxonomy code on your HCFA claims form, this will normally display in either HCFA Box 24j or Box 33b. 33.a. 010 Physicians : 837P . Below are the procedure code modifiers that must be billed as the primary modifier by the facility/provider that performed the service, if 1240-0044 Expires: 06/30/2024. Location Number (This qualifier is used for Supervising Provider only.) For billing purposes, the taxonomy code is entered into Field 24J Grey on the CMS-1500 form. An outpatient entity, facility, or distinct part of a facility within or affiliated with a Critical Access Hospital that provides access to primary care services for individuals in a small rural community and is Medicare certified. b) If Primary LE organization type is NOT SOLO and, 1) If Separate Account in LE is YES and organization type is NOT SOLO, it will show the Legal Entity Name & Address. 24.g. Hope that helps. It is a one-of-a-kind 10-character code that denotes your classification and specialization. JavaScript is disabled. which insurance is primary. . 5. CMS has created a crosswalk of taxonomy codes that links the types of providers and suppliers who are eligible to apply for enrollment in the Medicare program with the appropriate Healthcare Provider Taxonomy Codes. b) If Primary LE organization type is NOT SOLO and, 1) If Separate Account in LE is YES and organization type is NOT SOLO, it will show the value from Legal Entity. As the name itself suggests, this one is the level of specialization as it provides the specific categories of Taxonomy codes. 4 21 PLEASE PRINT OR TYPE APPROVED OMB-0938-1197 FORM 1500 (02-12) Circled items are new or have changed since 08/05 version. The billing provider taxonomy code that is submitted on the claim needs to be a taxonomy code that DMAS expects to receive based on how the provider is enrolled Now the dust has settled, learn about the greatest impacts as a result of the CMS 2023 Final Rule. To avoid any claims processing errors, providers should complete their claims with the same information that was included on the prior authorization request. Taxonomy code searches are assigned at both the individual provider and organizational provider level. This code is used to denote that the provider has an NPI . 14 Display the ONSET DATE OF CURRENT ILLNESS or ACCIDENT DATE or DATE OF PREGNANCY from the Others tab in Charge Entry/Charge Master. 24.e. How can I get an NPI? Field 57: Include the appropriate taxonomy code for all lines of business. Box 24G requires a unit of at least "1." Key fields for proper paper claims submission The following key fields must be entered correctly on the CMS-1500 (02/12) claim form to ensure timely and accurate Claims Denied - Taxonomy Codes Missing, Incorrect, Or Inactive. "ZZ" for a paper CMS-1500 form in block 33b "PXC" for 5010A1 electronic submissions in loops 2000A, segment PRV03 Do not include spaces or hyphens in your taxonomy codes.
Skagit County Death Records,
Northgate Mall, San Rafael Closing,
Creatures Of The Ethereal Plane 5e,
Amy Tennant Twin,
The Silent Children Project,
Articles W