W. Va. Code R. § 85-3-2

Current through Register Vol. XLI, No. 40, October 4, 2024

Section 85-3-2 - Definitions

As used in this rule unless the context in which used requires a different meaning:

2.1. "Board" means the Workers' Compensation Board of Managers created pursuant to the provisions of W.Va. Code § 23-1-1 a.

"Commission" shall mean the West Virginia

2.2. Workers' Compensation Commission created under the provisions of W. Va. Code § 23-1-1.

2.3. "Conscious, Subjective and Deliberate Intention" shall mean that type of deliberate intention defined by W.Va. Code § 23-4-2(d)(2)(j) which shall be excluded from coverage of any excess liability policy issued by the commission.

2.4. "Executive Director" means the executive director of the Workers' Compensation Commission as provided pursuant to the provisions of W.Va. Code § 23-1-1b.

2.5. "Fund" shall mean the Employers' Excess Liability Fund created by W. Va. Code § 23-4C-1 et seq.

2.6. "Injury" shall include death when the injury or accident for which compensation is claimed results in the death of one or more employees.

2.7. "Party or Parties" shall mean the petitioner or a proposed recipient of proceeds from the Fund (beneficiary) either as a result of a court ordered payment or a settlement approved by the commission.

2.8. "Policy" shall mean the completed application form issued and accepted in writing by the commission for Excess Liability Insurance and shall include all conditions, exclusions and other provisions of these rules.

2.9. "Gross wages" means all wages paid to employees, whether payable in money or other valuable consideration, and shall include salaries, bonuses, commissions, profit sharing, and the reasonable money value of board, rent, housing, lodging and other goods and services.

The commission retains the right to determine whether an item, not otherwise described in this provision, is reportable as "gross wages."

"Gross wages" include; W-2 items, vacation pay, including accrued vacation at time of dismissal, holiday pay, sick pay (excluding 3rd party sick pay), partnership and S Corporation distributions of ordinary income from trade or business activities (do not report losses'), draws taken for items other than business expenses, retroactive wages, bonuses, including stock options and stock bonuses, commissions, including draws against commissions, wages paid to summer interns, overtime wages, profit sharing, incentive programs, per diem payments to employees not directly related to travel, allocation to employees for such things as tools, equipment, machinery, etc. regardless if such allocation is labeled as per diem, hourly expense or other titles, stipend or other non-travel related payments to board members who are being covered under the employer's workers' compensation account, other compensation and perquisites paid to employees, owners and officers that have value, but are not per diem travel related, and value of gifts given to employees, owners, officers and board members.

"Gross wages" do not include: per diem expenses related to travel, the value of any special discount or markdown allowed a worker on goods or services purchased from or supplied by the employer if the purchase is optional with the worker and does not constitute regular or systematic remuneration for services, facilities or privileges such as cafeterias, restaurants, medical services or so-called 'courtesy discounts' on purchases furnished or offered by an employer merely as a convenience to workers or as a means of promoting their health, goodwill or efficiency, partnership and S Corporation distributions other than ordinary income from trade or business activities, payments, not required under any contract of hire, made to an individual with respect to a period of training or service in the armed forces of the United States, severance pay, savings plan proceeds, third party sick pay, and disability pay.

2.12. "Quarter" means the four calendar quarters: January 1 through March 31; April 1 through June 30: July 1 through September 30: and October 1 through December 31 of each calendar year.

2.13. "This rule" means the instant exempt legislative rule designated as 85 C.S.R. 3. "Administration of the Employers' Excess Liability Fund."

2.14. "Successor to the commission" means the employers' muual insurance company created pursuant to the provisions of article two-c. chapter twenty-three of the West Virginia Code.

W. Va. Code R. § 85-3-2