This variable indicates that a respondent received workers compensation benefits in month M of year Y. M goes from 1 to 12 and represents the calendar month. Y goes from 1 to 6 and represents the number calendar year for a given SIPP panel. The variable comes from the core file. The relevant SIPP variables are I10REC1-I10REC4 in 1984; R10 in the 1990, 1991, 1992, and 1993 panels; ER10 in the 1996, 2001, 2004, and 2008 panels.