Title 34, Chapter 9, Section 243
(a) The payment by the employer or the employer's workers'
compensation insurance carrier to the employee or to any dependent
of the employee of any benefit when not due or of salary or wages or
any benefit paid under Chapter 8 of this title, the "Employment
Security Law," during the employee's disability shall be credited
against any payments of weekly benefits due; provided, however, that
such credit shall not exceed the aggregate amount of weekly benefits
due under this chapter.
(b) Except as otherwise provided in this Code section or in a collective bargaining agreement, the employer's obligation to pay or cause to be paid weekly benefits under Code Section 34-9-261 or 34-9-262 shall be reduced by the employer funded portion of payments received or being received by the employee pursuant to a disability plan, a wage continuation plan, or from a disability insurance policy established or maintained by the same employer from whom benefits under Code Section 34-9-261 or 34-9-262 are claimed if the employer did contribute directly to such a plan or policy. The employer funded portion shall be based upon the ratio of the employer's contributions to the total contributions to such plan or policy.
(c) The credit or reduction of benefits provided in subsection (b) of this Code section shall only be made for those amounts which the employee is entitled to, has received, or is receiving during any period in which benefits under Code Section 34-9-261 or 34-9-262 are claimed.
(d) The State Board of Workers' Compensation shall promulgate rules
for establishing proof of the existence of other benefits. The
employer, its insurance carrier, and the employee shall freely
release information to each other and the State Board of Workers'
Compensation that is material and relevant to the existence of
benefits which may be coordinated with entitlements and obligations
under this chapter.
(e) The employer or insurance carrier taking a credit or making a
reduction as provided in this Code section shall immediately report
to the State Board of Workers' Compensation the amount of any credit
or reduction and, as requested by the board, furnish to the board
satisfactory proof of the basis for a credit or reduction.
(f) Subsections (a) and (b) of this Code section shall not apply to payments made to an employee under Code Section 34-9-263 for any permanent partial disability.