Is workers compensation considered insurance or payroll expense?

It's good to see you here in the Community, malones4don-att-.

Workers’ compensation is considered insurance that helps protect you and your employees in case of on-the-job injuries, including medical coverage and wage replacement. It also helps protect employers against potential lawsuits.

For more details about how worker's compensation (worker's comp) works in QuickBooks, we can go through the following resources below. These will provide us with steps on how to get a quote as well as running reports:

Understand workers’ compensation insurance.

Assign a Workers' Comp Class to an employee in QuickBooks Online Payroll.

Should you have additional concerns about worker's compensation, please let me know. I'll be more than willing to lend a helping hand, malones4don-att-.