Concerning insurance and Medicare audits, they will usually demand the money back from the "entity" they were paid to in the first place. Whether or not you will be asked to pay the "entity" part or all of that money, depends upon your employment contract or deal, with that "entity". That is why you need a health law attorney to review your employment contract before you sign it or renew it. Avoid surprises.
Larry Kobak, Esq.