(a) The commissioner by rule shall establish a procedure by which an insurance carrier:
(1) may recoup an overpayment of income benefits from future income benefit payments that are not reimbursable under § 410.209; and
(2) shall pay an underpayment of income benefits, including interest on accrued but unpaid benefits, in accordance with this subtitle.
(b) The procedure under Subsection (a) must include:
(1) a process by which an injured employee may notify the insurance carrier of an underpayment;
(2) the time frame and methodology by which an insurance carrier shall pay to an injured employee an underpayment;
(3) a process by which an insurance carrier shall notify an injured employee of an overpayment of income benefits;
(4) the time frame and methodology by which an insurance carrier may recoup an overpayment through the reduction of a future income benefit payment; and
(5) a method for coordinating overpayments that may be recouped from future income benefits and reimbursements described by § 410.209.

(c) The procedure for recouping overpayments under Subsection (a)(1) must take into consideration the cause of the overpayment and minimize the financial hardship to the injured employee.