WORKER'S DISABILITY COMPENSATION ACT OF 1969
Act 317 of 1969
418.313 “After-tax average weekly wage” defined; tables.
Sec. 313.
(1) As used in this act, "after-tax average weekly wage" means average weekly wage as defined in section 371 reduced by the prorated weekly amount which would have been paid under the federal insurance contributions act, 26 U.S.C. 3101 to 3126, state income tax and federal income tax, calculated on an annual basis using as the number of exemptions the disabled employee's dependents plus the employee, and without excess itemized deductions. Effective January 1, 1982, and each January 1 thereafter, the applicable federal and state laws in effect on the preceding July 1 shall be used in determining the after-tax weekly wage.
(2) Each December 1 the director shall publish tables of the average weekly wage and 80% of after-tax average weekly wage that are to be in effect on the following January 1. These tables shall be conclusive for the purpose of converting an average weekly wage into 80% of after-tax average weekly wage.
History: Add. 1980, Act 357, Eff. Jan. 1, 1982 ;-- Am. 1982, Act 32, Imd. Eff. Mar. 10, 1982
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Act 317
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Heart and Lung Act
Notes of Decisions
Schmaltz v. Troy Metal Concepts, Inc, 673 N.W.2d 95 (Mich. 2003).
· cites it 2× “The after-tax wages used to determine wage-loss benefit entitlement are calculated pursuant to MCL 418.313(1), which establishes how the “after-tax” determination is made, and MCL 418.”
Matney v. Southfield Bowl, 554 N.W.2d 356 (Mich. Ct. App. 1996).
“e state average weekly wage, it must be shown that the employee would have been expected to earn a gross weekly wage sufficient to establish a weekly benefit rate at or above fifty percent of the applicable state average weekly wage when that gross weekly wage amount is used to…”
Pulsipher v. Statewide Forest Prods., 752 N.W.2d 455 (Mich. 2008).
“I further note that the WCAC clearly erred in concluding that the instructions for the weekly benefit rate tables to "deduct one dependent for death cases" are not authorized by MCL 418.313(1). That provision requires an injured employee to be included as a dependent in…”
Linton v. Schafer Bakeries, Inc., 656 N.W.2d 185 (Mich. Ct. App. 2002).
“MCL 418.313. These tables are consulted to compute the difference between the after-tax value of a partially disabled employee’s average weekly wage at the time of the injury and the after-tax value of subsequent wages.”
Schambers v. Nat'l Redi Mix, Inc, 624 N.W.2d 572 (Mich. Ct. App. 2001).
· cites it 2× “237(351)] and 313 [MCL 418.313; MSA 17.237(313)] which requires that the tax status of the employee be fixed as of the date of injury for all time.”
William Mark Reidenbach v. City of Kalamazoo (Mich. Ct. App. 2019).
“Pursuant to the plain language of the statute, the “after-tax value” of plaintiff’s pension means, in relevant part, a “reduc[tion] by the prorated weekly amount which would have been paid, if any, under [FICA, state, and federal income tax].”
— Mich. Comp. Laws § 418.313(1) — 3 cases
Schmaltz v. Troy Metal Concepts, Inc, 673 N.W.2d 95 (Mich. 2003).
“The after-tax wages used to determine wage-loss benefit entitlement are calculated pursuant to MCL 418.313(1), which establishes how the “after-tax” determination is made, and MCL 418.”
Pulsipher v. Statewide Forest Prods., 752 N.W.2d 455 (Mich. 2008).
“I further note that the WCAC clearly erred in concluding that the instructions for the weekly benefit rate tables to "deduct one dependent for death cases" are not authorized by MCL 418.313(1). That provision requires an injured employee to be included as a dependent in…”
Schambers v. Nat'l Redi Mix, Inc, 624 N.W.2d 572 (Mich. Ct. App. 2001).
“237(351)] and 313 [MCL 418.313; MSA 17.237(313)] which requires that the tax status of the employee be fixed as of the date of injury for all time.”
— Mich. Comp. Laws § 418.313(2) — 1 case
Schmaltz v. Troy Metal Concepts, Inc, 673 N.W.2d 95 (Mich. 2003).
“The after-tax wages used to determine wage-loss benefit entitlement are calculated pursuant to MCL 418.313(1), which establishes how the “after-tax” determination is made, and MCL 418.”
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