Covered entity
A HIPAA health plan, health care clearinghouse, or qualifying health care provider that conducts covered electronic transactions.
In practice
A covered entity is a health plan, clearinghouse, or provider that transmits standard transactions electronically. SaaS vendors are usually business associates, not covered entities — but misclassification breaks BAA and Security Rule scoping.
Common confusion
Not every health-related app or employer health program is automatically a covered entity.