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This Court granted Imerys Kaolin, Inc. and its insurer’s collectively “Imerys” application for discretionary appeal of the Superior Court’s order reversing a portion of the decision of the Appellate Division of the State Board of Worker’s Compensation. The ALJ, the Appellate Division and the Superior Court all agreed that Imerys failed to comply with the notice provisions of OCGA § 34-9-104 a 2 and therefore could not unilaterally reduce J. W. Blackshear’s temporary total disability “TTD” benefits to temporary partial disability “TPD” benefits, and we affirm this holding. But the Superior Court reversed that portion of the Appellate Division’s decision which held that, following a “reasonably concurrent examination and determination of the employee’s condition,” a new 60-day period would commence for purposes of providing the employee with notice of the reduction in benefits. Instead, the Superior Court held that Imerys, having failed to provide Blackshear with notice after his initial release to return to work with limitations, could not again utilize the provisions of OCGA § 34-9-104 a 2 unless and until there was a subsequent change in Blackshear’s status. For reasons that follow, we reverse this holding and reinstate that of the Appellate Division. OCGA § 34-9-104 a 2 and Board Rule 104 allow an employer to unilaterally reduce an employee’s temporary total disability “TTD” benefits to temporary partial disability “TPD” benefits once the treating physician releases the employee to work with limitations or restrictions. The unilateral reduction, however, is contingent on certain notice requirements. Under OCGA § 34-9-104 a 2: Within 60 days of the employee’s release to return to work with restrictions or limitations, the employer shall provide notice to the employee . . . that he or she has been released to work with limitations or restrictions. . . . Whenever an employer seeks to convert an employee from benefits for total disability to benefits for partial disability as provided in this paragraph, such employer may convert the benefits unilaterally by filing a form indicating the reason for the conversion as prescribed by rule of the board. Board Rule 104 further provides that, to unilaterally reduce benefits, the employer must attach to the appropriate form “the medical report demonstrating the employee is capable of performing work with restrictions.”

In this case, the undisputed evidence shows that Blackshear was working for Imerys on May 24, 2001, when he injured both of his hands in the course of his employment. Imerys began paying Blackshear TTD income benefits from the date of injury. On June 11, 2001, Blackshear’s physician, Dr. Gary Godlewski, authorized him to return to work with restrictions and also referred him to an orthopedist, Dr. Timothy Stapleton. Based on Dr. Godlewski’s release, Imerys informed Blackshear in January 2002 that his TTD income benefits would be reduced to TPD payments effective June 4, 2002.

 
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