Payments made by an employer to an injured worker are "in lieu of compensation" when made voluntarily or informally, "apart from the Act," and "paid with the intent to compensate for a work-related injury." Dickerson v. Workers' Comp. Appeal Bd. (A Second Chance Inc.), 229 A.3d 27, 32 (Pa. Cmwlth. 2020) (emphasis in original) (internal citations omitted). It is the intent by which the payment is made, not the receipt thereof, that is relevant.
"Here, by issuing the medical-only NCP, Employer made its intent expressly clear that it would pay Claimant's medical expenses but accepted no liability for wage-loss benefits." Sloane, 124 A.3d at 786; see also Dickerson v. Workers' Comp. Appeal Bd. (A Second Chance Inc.), 229 A.3d 27, 33 (Pa. Cmwlth. 2020) ("[The c]laimant has failed to show that [the e]mployer's payments of medical expenses qualified as payments in lieu of compensation . . . .