State Compensation Mutual Insurance Fund v. Logging

Appellant Lee Rost Logging (Rost) is a logging business in Bigfork. A hearing officer for the Department of Labor and Industry determined that Rost did not have to pay workers’ compensation insurance premiums on payments made to employees reimbursing them for the use of their pickup trucks. The hearing officer also determined that Rost had made excessive payroll deductions for payments to employees which reimbursed them for the use of their chain saws. On appeal, the Workers’ Compensation Court reversed the hearing officer on the issue of pickup rentals and affirmed on the issue of saw…