**MEMORANDUM NO. 2015-03**

TO: | WCC Commissioners, District Administrators, Advisory Board, Legal Advisory Panel, Self-Insureds, Insurance Carriers, Attorneys, and Unions |

FROM: | John A. Mastropietro, Chairman |

DATE: | May 7, 2015 |

RE: | Calculating Weekly Benefit Amounts Without FICA and/or Medicare Deductions |

In the event that a Commissioner decides that an employee is not subject to FICA and/or Medicare taxes, he or she may exclude the equivalent amount from deduction from gross pay to determine the compensation rate. Currently, such rates are not calculated by the system, nor are the formulae for determining them manually written anywhere - on the VA or elsewhere.

One method for calculating these amounts is by manually following the steps from the exhibits in the front of the rate table book, but omitting the FICA and/or Medicare deductions. Since this is rather involved, the Commission has come up with some "short cut" equations.

For Injuries occurring from **October 1, 2014 through September 30, 2015**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $2,250

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $2,250

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $104.63)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $2,250

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $2,250

Comp Rate = Comp. Rate from Tables + ($104.63)

For Injuries occurring from **October 1, 2013 through September 30, 2014**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $2,186

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $2,187

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $101.67)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $2,186

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $2,187

Comp Rate = Comp. Rate from Tables + ($101.67)

For Injuries occurring from **January 1, 2013 through September 30, 2013**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $2,117

Comp Rate = Comp. Rate from REVISED Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $2,118

Comp Rate = Comp. Rate from REVISED Tables + (Average Weekly Wage [gross] x 0.010875 + $98.45)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from REVISED Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $2,117

Comp Rate = Comp. Rate from REVISED Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $2,118

Comp Rate = Comp. Rate from REVISED Tables + ($98.45)

For Injuries occurring from **October 1, 2012 through December 31, 2012**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $2,117

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.042375)

2. For average weekly wages > or = $2,118

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $66.70)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $2,117

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0315)

2. For average weekly wages > or = $2,118

Comp Rate = Comp. Rate from Tables + ($66.70)

For Injuries occurring from **October 1, 2011 through September 30, 2012**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $2,053

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.042375)

2. For average weekly wages > or = $2,054

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $64.70)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $2,053

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0315)

2. For average weekly wages > or = $2,054

Comp Rate = Comp. Rate from Tables + ($64.70)

For Injuries occurring from **October 1, 2010 through September 30, 2011**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $2,053

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $2,054

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $95.51)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables AS AMENDED BY MEMORANDUM 2011-01 FOR THE PERIOD JANUARY 1, 2011-SEPTEMBER 30, 2011 + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $2,053

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $2,054

Comp Rate = Comp. Rate from Tables + ($95.51)

For Injuries occurring from **October 1, 2009 through September 30, 2010**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $2,053

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $2,054

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $95.51)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $2,053

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $2,054

Comp Rate = Comp. Rate from Tables + ($95.51)

For Injuries occurring from **October 1, 2008 through September 30, 2009**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,961

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,962

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $91.22)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,961

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,962

Comp Rate = Comp. Rate from Tables + ($91.22)

For Injuries occurring from **October 1, 2007 through September 30, 2008**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,875

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,876

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $87.19)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,875

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,876

Comp Rate = Comp. Rate from Tables + ($87.19)

For Injuries occurring from **October 1, 2006 through September 30, 2007**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,811

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,812

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $84.24)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,811

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,812

Comp Rate = Comp. Rate from Tables + ($84.24)

For Injuries occurring from **October 1, 2005 through September 30, 2006**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,730

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,731

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $80.48)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,730

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,731

Comp Rate = Comp. Rate from Tables + ($80.48)

For Injuries occurring from **October 1, 2004 through September 30, 2005**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,690

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,691

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $78.60)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,690

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,691

Comp Rate = Comp. Rate from Tables + ($78.60)

For Injuries occurring from **October 1, 2003 through September 30, 2004**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,673

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,674

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $77.80)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,673

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,674

Comp Rate = Comp. Rate from Tables + ($77.80)

For Injuries occurring from **October 1, 2002 through September 30, 2003**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,632

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,633

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $75.92)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,632

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,633

Comp Rate = Comp. Rate from Tables + ($75.92)

For Injuries occurring from **October 1, 2001 through September 30, 2002**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,546

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,547

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $71.90)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,546

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,547

Comp Rate = Comp. Rate from Tables + ($71.90)

For Injuries occurring from **October 1, 2000 through September 30, 2001**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,465

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,466

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $68.14)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,465

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,466

Comp Rate = Comp. Rate from Tables + ($68.14)

For Injuries occurring from **October 1, 1999 through September 30, 2000**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,396

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,397

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $64.92)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,396

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,397

Comp Rate = Comp. Rate from Tables + ($64.92)

For Injuries occurring from **October 1, 1998 through September 30, 1999**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,315

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,316

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $61.16)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,315

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,316

Comp Rate = Comp. Rate from Tables + ($61.16)

For Injuries occurring from **October 1, 1997 through September 30, 1998**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,257

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,258

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $58.49)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,257

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,258

Comp Rate = Comp. Rate from Tables + ($58.49)

For Injuries occurring from **October 1, 1996 through September 30, 1997**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,205

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,206

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $56.07)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,205

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,206

Comp Rate = Comp. Rate from Tables + ($56.07)

For Injuries occurring from **October 1, 1995 through September 30, 1996**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,176

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,177

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $54.73)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,176

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,177

Comp Rate = Comp. Rate from Tables + ($54.73)

For Injuries occurring from **October 1, 1994 through September 30, 1995**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,165

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,166

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $54.19)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,165

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,166

Comp Rate = Comp. Rate from Tables + ($54.19)

For Injuries occurring from **October 1, 1993 through September 30, 1994**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,107

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,108

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $51.51)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,107

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,108

Comp Rate = Comp. Rate from Tables + ($51.51)

For Injuries occurring from **July 1, 1993 through September 30, 1993**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,067

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,068

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $49.63)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,067

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,068

Comp Rate = Comp. Rate from Tables + ($49.63)

For Injuries occurring from **October 1, 1992 through June 30, 1993**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,067

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,068

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $52.94)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,067

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,068

Comp Rate = Comp. Rate from Tables + ($52.94)

For Injuries occurring from **October 1, 1991 through September 30, 1992**, inclusive:

Situation: Neither FICA nor Medicare Deducted:

1. For average weekly wages < or = $1,026

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)

2. For average weekly wages > or = $1,027

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $50.94)

Situation: Medicare not Deducted:

1. For all wages

Comp. Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875)

Situation: FICA not Deducted:

1. For average weekly wages < or = $1,026

Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)

2. For average weekly wages > or = $1,027

Comp Rate = Comp. Rate from Tables + ($50.94)

As with all comp calculations, statutory ** maximums** and

State of Connecticut

Workers' Compensation Commission

Page last revised: May 13, 2015

Page URL: http://wcc.state.ct.us/memos/2015/2015-03.htm

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