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E?M code new/established patient

Hello,

I work for primary care provider. We see patients for pre-employment, occupational physicals. These are paid by the employer. However some of these patients are coming back for sick or preventative visit in our office. We do have disagreemet as how to bill those visits. Some think they should be billed as new patient E/M and some of us think they are established since they were seen by the proivder reglardles who is paying for the visit.
Please let me know what is the correct way for coding this visits.

Thank you

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