(a) Payments included. A payment shall be regarded as “pay for time lost” if it is made with respect to an identifiable period of absence from the active service of the person or company making such payment, including absence on account of personal injury. The entire amount of a payment made by an employer with respect to a personal injury shall be deemed to be pay for time lost if such amount includes pay for time lost and is not, at the time of payment, specifically apportioned to factors other than time lost. If an amount paid with respect to personal injury is, at the time of payment, apportioned to factors other than time lost, only that part of the amount not so apportioned shall be deemed to be pay for time lost.

(b) Employment relationship required. Pay for time lost shall not be deemed to have been earned on any day after the day of the employee's resignation or other termination of his employment relationship.

(c) Initial evidence. A report that an employee has received or is to receive pay for time lost shall, in the absence of evidence to the contrary, be considered sufficient for a finding that remuneration is payable with respect to each day in the period to which the pay is assigned.