Wash. Admin. Code § 415-110-479
Workers' compensation is paid to persons for periods when they are unable to work. Workers' compensation payments, like disability insurance, are not payments for services rendered and are not reportable compensation.
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. |
Note: | A member may elect to make contributions and receive service credit for periods of disability covered by industrial insurance, see RCW 41.35.070. |
Wash. Admin. Code § 415-110-479
Statutory Authority: Chapters 41.32, 41.34, 41.35, 41.50 RCW. 01-01-059, §415-110-479, filed 12/12/00, effective 1/12/01.