A worker who suffers a permanent impairment as a result of a work injury may also be entitled to receive a lump sum payment for the impairment involved. A lump sum payment entitlement is calculated as a percentage, using formulas contained within the workers compensation legislation. Generally the worker’s “Whole Person Impairment” (WPI) must be at least 5% before an entitlement exists, although this minimum does not apply to the loss of fingers and toes.