Disability insurance payments are paid to persons for periods when they are unable to work. Because no services are rendered in exchange for these payments, they are not reportable compensation. This is true whether the payments come directly from the employer or from an insurance company.
Wash. Admin. Code § 415-110-477
Statutory Authority: Chapters 41.32, 41.34, 41.35, 41.50 RCW. 01-01-059, §415-110-477, filed 12/12/00, effective 1/12/01.