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WCC MEMORANDUMS |
MEMORANDUM NO. 2015-11
TO: | Commissioners, District Administrators, Advisory Board, Legal Advisory Panel, Self-Insureds, Insurance Carriers, Attorneys, and Unions |
FROM: | John A. Mastropietro, Chairman |
DATE: | October 6, 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, 2015 through September 30, 2016, inclusive:
Situation: Neither FICA nor Medicare Deducted:
1. For average weekly wages < or = $2,279
Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.057375)
2. For average weekly wages > or = $2,279
Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.010875 + $105.97)
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 = $2,279
Comp Rate = Comp. Rate from Tables + (Average Weekly Wage [gross] x 0.0465)
2. For average weekly wages > or = $2,279
Comp Rate = Comp. Rate from Tables + ($105.97)
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 minimums must be applied.
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WCC MEMORANDUMS |