To Gain and to Give: Hilchot Tzedakah, Day 15
One who received money from an insurance company as compensation for a loss is not obligated to take ma’aser from the compensation. The compensation is merely reimbursing the loss that was incurred and is not considered money earned. However, if one received compensation above and beyond the loss, ma’aser is taken from the excess compensation that was received.
צדקה ומשפט פ"ה הערה כ"ז, פסקים ותשובות ע' שסח