Rent-A-Center, Inc.; Specialty Risk Services Luis Herrera WORKERS-COMPENSATION APPEALS BOARDSTATE OF CALIFORNIALUIS HERRERA, Applicant,vs.RENT-A-CENTER, INC.; SPECIALTY RISK SERVICES, Defendants.Case No. SAL 0108252OPINION AND DECISION AFTER RECONSIDERATION We previously granted defendant’s petition for reconsideration of the March 21, 2007 Findings and Award of the workers’ compensation administrative law judge wherein it was found that defendant first paid temporary total disability to applicant on April 27, 2005, as stipulated by the parties. Based on that finding the WCJ awarded temporary disability indemnity “through the date of this decision and hereafter through 4/26/07 unless applicant’s condition becomes permanent and stationary prior to that date.” It is admitted that applicant incurred industrial injury to his low back on or about July 22, 2004, while employed by defendant as an accounts manager. Defendant contends that Labor Code section 4656(c)(1) limits its liability for payment of temporary disability indemnity to 104 compensable weeks within a period of two years from the date for which temporary disability indemnity is first owed, not the date on which temporary disability indemnity is first paid.’ The WCJ prepared a Report and Recommendation on Petition for Reconsideration (Report) recommending that defendant’s petition for reconsideration be denied. Wc have carefully reviewed the record and considered the allegations of the petition for reconsideration and the WCJ’s Report with respect to defendant’s petition. For the reasons stated by the WCJ in his 1 Labor Code section 4656(cXl) provides in full: “Aggregate disability payments for a single injury occurring on or after the effective date of this subdivision, causing temporary disability shall not extend for more than 104 compensable weeks within a period of two years from the date of commencement of temporary disability payment.” , J Report, which we adopt and
