Sec. 3. If an overpayment of benefits is created by a retroactive payment by the employer for:
(1) awards by the National Labor Relations Board of additional pay, backpay, or for loss of employment;
(2) any payments made under an agreement entered into by an employer, either a union or an employee, and the National Labor Relations Board; or
(3) payments to an employee by an employing unit made pursuant to the terms and provisions of the Fair Labor Standards Act;
and the employer offsets all or part of the overpaid benefits against the award, the employer shall remit the amount offset to the division.