Workers Comp wages

[bevfair]

Participant is on worker's comp and has not worked since November 2016.  Participant is now working at a non-profit, while being on worker's comp.  The sponsor indicated that the hours are being reported to them to pay the participant.  Are these wages eligible for deferrals?  Thanks.

[CuseFan]

Some volume submitter language which essentially repeats DOL hour of service requirements:

(ii) an hour for which an Employee is directly or indirectly paid, or entitled to payment, on account of a period during which no duties are performed is not required to be credited to the Employee if such payment is made or due under a plan maintained solely for the purpose of complying with applicable worker's compensation, or unemployment compensation or disability insurance laws

So, do not count comp, do not count hours, do not pass go, do not collect $200.

[hr for me]

Do you mean the non-profit hours are considered "light duty" with the employer and being paid through payroll?  That is different than "no duties" and WC wages that the insurance company is paying that CuseFan states. 

Light duty is given by the employer in a WC situation for different duties, but still "required work" by the employer to get wages paid directly by the employer through payroll after the doctor releases the employee to do some type of work but  not their regular duties - rather than wages through the WC policy.  Many employers do this to (1) bring the employee back to work sooner and (2) to lower the total WC claim and still get some work out of the injured employee.

So my question would be -- who is paying the wages and how?