(a) An insurance carrier shall reduce impairment income benefits to an employee by an amount equal to employer payments made under § 408.003 that are not reimbursed or reimbursable under that section.
(b) The insurance carrier shall remit the amount of a reduction under this section to the employer who made the payments.

(c) The commissioner shall adopt rules and forms to ensure the full reporting and the accuracy of reductions and reimbursements made under this section.