USA Vision insurance dividend payout

[Muddled]

I received a check from our vision insurance company for what was listed as a dividend payout. I contacted the company and was told it was a result of the safety record of the insured. I am not sure what to do with this. My company does not pay additionally into this insurance, it is paid solely by the employees who participate in it, my company just pays the monthly invoice from the account the employee deductions go into. I have browsed online until I am totally confused about where to post this deposit. I read that I should post to the same GL that it is paid from. I read to treat it as other income. I read that since the money was paid by employees it should go back to the employees. The amount is a little over $10K. Can someone please tell me if you have had similar dividends and how you handled them and the logic behind it.