HLS 14RS-1486 ENGROSSED
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2014
HOUSE BILL NO. 1069
BY REPRESENTATIVES BROADWATER AND HENRY
WORKERS COMPENSATION: Provides with respect to variable wage employment
contracts
AN ACT1
To amend and reenact R.S. 23:1021(13)(e) through (g) and to enact R.S. 23:1021(13)(h),2
relative to workers' compensation; to provide with respect to average weekly wage;3
to provide for the calculation of average weekly wage for employees with variable4
wage employment contracts; to provide for definitions; and to provide for related5
matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 23:1021(13)(e) through (g) are hereby amended and reenacted and8
R.S. 23:1021(13)(h) is hereby enacted to read as follows:9
ยง1021. Terms defined10
As used in this Chapter, unless the context clearly indicates otherwise, the11
following terms shall be given the meaning ascribed to them in this Section:12
* * *13
(13) "Wages" means average weekly wage at the time of the accident. The14
average weekly wage shall be determined as follows:15
* * *16
(e) Variable wage employment contract. If an employee has a written17
contract for hire, and that written contract for hire provides for variable wages18
dependent on the employee's activity, job description, job status, a temporal19
consideration, or any other condition based on a variable wage rate, the employee's20 HLS 14RS-1486 ENGROSSED
HB NO. 1069
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
average weekly wage shall be calculated as the employee's actual earnings at the1
time of his injury. Any written employment contract that does not provide for the2
same wage rate for each pay period during the entire term of the contract shall be3
deemed to be a variable wage employment contract. The average weekly wage for4
a variable wage employment contract is calculated as follows:5
(i) If the employee's actual contractual wage rate is based on a day rate, then6
the employee's average weekly wage shall be calculated by multiplying the7
employee's actual contractual daily wage rate on the date of injury by seven days.8
(ii) If the employee's actual contractual wage rate at the time of injury is9
based on a weekly wage rate, then the employee's actual contractual weekly wage10
rate at the time of injury shall be the calculated average weekly wage.11
(iii) If the employee's actual contractual wage rate at the time of injury is12
based on a monthly wage rate, then the employee's average weekly wage shall be13
calculated by dividing the employee's actual monthly wage rate at the time of injury14
by four and three-tenths weeks.15
(e)(f) Exceptions. For municipal police officers, additional compensation16
paid by the state pursuant to R.S. 33:2218.4 shall not be included in the calculation17
and computation of total salary or average weekly wage to the extent such officer18
continues to receive such additional compensation during the period of his disability.19
(f)(g) Income tax. In the determination of "wages" and the average weekly20
wage at the time of the accident, no amount shall be included for any benefit or form21
of compensation which is not taxable to an employee for federal income tax22
purposes; however, any amount withheld by the employer to fund any nontaxable or23
tax-deferred benefit provided by the employer and which was elected by the24
employee in lieu of taxable earnings shall be included in the calculation of the25
employee's wage and average weekly wage including but not limited to any amount26
withheld by the employer to fund any health insurance benefit provided by the27
employer and which was elected by the employee in lieu of taxable earnings shall be28
included in the calculation of the employee's wage and average weekly wage.29 HLS 14RS-1486 ENGROSSED
HB NO. 1069
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
(g) (h) Date of accident. In occupational disease claims the date of the1
accident for purposes of determining the employee's average weekly wage shall be2
the date of the employee's last employment with the employer from whom benefits3
are claimed or the date of his last injurious exposure to conditions in his4
employment, whichever date occurs later.5
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Broadwater HB No. 1069
Abstract: Provides for the calculation of average weekly wage for variable wage
employment contracts.
Present law provides for the determination of the average weekly wage of an injured worker.
Present law provides the method of calculating average weekly wage depending on how an
employee was being compensated at the time of injury.
Present law provides definitions.
Proposed law defines variable wage employment contract to include any contract that
provides for variable wages dependent on an employee's activity, job description, job status,
a temporal consideration, or any other condition based on a variable wage rate.
Proposed law provides how an employe e's average weekly wage is calculated when he is
employed under a variable wage employment contract.
Proposed law provides that if an employee's actual contractual wage at the time of injury is
based on a daily rate, then his average weekly wage shall be calculated by multiplying the
employee's actual contractual daily wage rate on the date of injury by seven days.
Proposed law provides that if an employee's actual contractual wage rate at the time of injury
is based on a weekly wage rate, then his actual contractual weekly wage rate at the time of
injury shall be the calculated average weekly wage rate.
Proposed law provides that if the employee's actual contractual wage rate at the time of
injury is based on a monthly wage rate, then his average weekly wage shall be calculated by
dividing his actual monthly wage rate at the time of injury by four and three-tenths weeks.
Proposed law provides that any written employment contract that does not provide for the
same wage rate for each pay period during the entire term of the contract shall be deemed
to be a variable wage employment contract.
(Amends R.S. 23:1021(13)(e)-(g); Adds R.S. 23:1021(13)(h))