(a) The employer is required to timely file a complete wage
statement in the form and manner prescribed by the commission. As used in
this section, the term "filed" means "received."
(1) The wage statement shall be filed with the carrier, the
claimant, and the claimant's representative (if any) within 30 days of the
earliest of:
(A) the date the employer is notified that the employee is
entitled to income benefits;
(B) the date of the employee's death as a result of a compensable
injury.
(2) A subsequent wage statement shall be filed with the carrier,
claimant, and the claimant's representative (if any) within seven days of
a change in any wage information provided on the previous wage statement (such
as because the employer has discontinued providing a nonpecuniary wage that
was originally continued after the injury).
(3) The wage statement shall be filed with the commission within
seven days of receiving a request from the commission.
(b) The employer shall ensure timely delivery of the written
wage statement, however, if agreed upon by the employer and the carrier, the
wage statement filed with the carrier may be filed orally. The carrier may
also agree to provide the wage statement to the claimant and the claimant's
representative, if any. However, the employer remains responsible for ensuring
timely delivery of the wage statement and the employer has the burden of proving
that the wage statement was timely filed. Therefore, employers should file
the wage statement by verifiable means and maintain a record of the:
(1) information provided;
(2) date filed; and
(3) means of filing with each recipient required to receive
the report.
(c) The wage statement shall include:
(1) the employee's name, address, and social security number;
(2) the date of the employer's hire of the employee;
(3) the date of injury;
(4) the employer's name, address, and federal tax identification
number;
(5) an identification of the employment status (e.g. if the
employee works full-time, part-time, etc.);
(6) the name of the person submitting the report;
(7) the wage information required by subsection (d) of this
section; and
(8) a certification that the wage information provided includes
all wage information required by subsection (d) of this section and that the
information is complete and accurate.
(d) The employer shall provide wage information in accordance
with this subsection.
(1) Employers other than school districts shall report the
employee's wage, as defined in §128.1 of this title (relating to Average
Weekly Wage: General Provisions), earned by the employee during the 13 weeks
immediately preceding the date of injury and the number of hours the employee
worked to earn the wages being reported.
(2) School district employers shall report the wages that would
be deducted from the employee's salary if the employee were absent from work
for one week and did not have personal leave available to compensate for the
wages lost that week.
(A) For employees employed through a written contract, the
employer shall report the full value of the contract that would be paid (including
any stipend the employee was earning or scheduled to receive) if the employee
were to fully complete the terms of the contract and:
(i) the number of days that the employee was required to work
under that contract; or
(ii) the number of months that the employee was required to
work under that contract (whichever is applicable).
(B) For employees who are NOT employed through a written contract,
the employer shall report the pecuniary wages earned by the employee during
the 13 weeks immediately preceding the date of injury and the number of hours
the employee worked to earn the wages being reported.
(C) For all employees, the employer shall report the pecuniary
wages earned by the employee in the 12 months immediately preceding the injury.
(3) This subsection applies if the employer is required to
report 13 weeks of wage information under subsection (d)(1) or (d)(2)(B) of
this section (i.e. it does not apply if the employee was an employee of a
school district employed through a written contract).
(A) If the employee is paid on a monthly or a semi-monthly
basis, the employer may provide the wages earned in the three months immediately
preceding the injury; if the employee is paid on a biweekly basis, the employer
may provide the wages earned in the 14 weeks immediately preceding the injury;
otherwise the employer shall provide the wages earned in the 13 weeks immediately
preceding the injury.
(B) If the employee was not employed for 13 continuous weeks
before the date of injury and the employee was not employed by a school district
through a written contract:
(i) the employer shall identify a similar employee performing
similar services, as those terms are defined in §128.3 of this title
(relating to Average Weekly Wage Calculation For Full-Time Employees, and
For Temporary Income Benefits For All Employees), and list the wages of that
similar employee; however if
(ii) the employer does not have a similar employee who has
been employed for 13 continuous weeks prior to the injured employee's date
of injury, the employer shall provide the wages earned by the employee during
the period the employee was employed.
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