WC payments are not wages because they are not paid as compensation for services rendered.

An employer may have the option to continue an employee's full salary rather than have the employee proceed with a claim under WC. These, and similar payments which resemble sick payments, are treated the same as any WC payment.

Payments not clearly identifiable as being in lieu of WC must be examined on a case by case basis to determine their wage status.

Payments received while a WC claim is pending are wages unless specifically excluded on account of sickness (RS 01402.090).