| Example: |
Some employees on unpaid disability leave submit
their workers' compensation payments to their
employer who then issues the employee a check for
the same amount through the payroll system. This
exchange of payments does not change the character
of the workers' compensation payment. Whether the
payments come from the department of labor and
industries, a self-insured employer, or have the
appearance of coming from the employer, workers'
compensation payments are not payments for services
rendered and do not qualify as reportable
compensation. |