Additional Items of Value
- Room and Board
When a furnished house or furnished apartment is part of an employee’s
compensation, check with the employer to find its value. Also check to see
if other items such as utilities, fuel or food are provided. Farm laborers,
for example, often receive these things. If items of value are continued by
the employer through the temporary total disability period and reimbursement
is not expected, do not add their value to the temporary total disability
wage for the period received. Do include the value in the permanent partial
disability or death benefit wage.
See DWD Rules 80.29 and ILHR 72 for current value of room and meals
Check to find out what tips averaged per week. If part-time employee, divide
total weekly tips by actual hours worked and multiply this hourly average by
the hours used in expanded cash wage, i.e., 24 hours or normal full time and
add to expanded cash wage. For cab drivers, just add 15% to gross wage to
cover tips, if none are reported.
- Vacation Pay
If the employer includes vacation pay in total earnings, such earnings are
divided by the total calendar weeks worked in the last 52 weeks plus the
weeks of paid vacation to obtain the actual average wage. If vacation pay is
not included, divide the gross earnings just by the number of calendar weeks
in which work was performed in the 52 week period prior to the injury.
Travel expense and fringe benefits such
as meals for cost, insurance, retirement contributions, etc. are excluded. When fringe benefits are
provided through "cafeteria" or "flexible" benefit plans, the employee’s
weekly wage is computed on the reduced taxable hourly rate.