Section 351-1-5 - Fringe Benefits1. Fringe or other benefits shall be defined as anything of value to an employee and dependents paid by the employer which is not included in the average weekly wage. When the employer has paid the employee a sum to cover any special expense incurred by the employee by the nature of the employee's employment, that sum shall not be considered a fringe benefit. For those companies which selffund health and dental coverage, the value of such health and dental coverage shall be equal to the cost to the employee for maintaining such coverage pursuant to the federal C.O.B.R.A. provisions less the employee's pre-injury contributions. A. A "fringe or other benefit" pursuant to §102(4)(H) shall include, but is not limited to, the following: (1) For those who do not self-fund, the employer's cost to provide health, dental and disability insurance benefits less the employee's contribution;(2) For those who self-fund disability, the employer's cost to provide disability benefits less the employee's contribution;(3) The employer's cost to provide pension benefits, including 401(k), 403(b), or equivalent plan matching funds that cease being paid because the employee is not working. The employer's obligation to include 401(k), 403(b), or equivalent plan matching funds ends when the employee returns to work for the employer;(4) The fair market value of employer-provided meals and/or housing;(5) The employer's cost of providing utilities and other costs associated with the provision of housing; and(6) The value of using a company vehicle for personal purposes; and(7) The employer's cost to provide life insurance benefits less the employee's contribution.B. The following generally shall not be considered a "fringe or other benefit" pursuant to §102(4)(H): (1) The cost of uniforms provided by the employer for use in the employment;(2) Employer contribution to Social Security, unemployment insurance or workers' compensation insurance;(3) A company vehicle for which the employee must reimburse the employer for personal use;(4) Charitable contributions and/or matching gifts;(5) Company sponsored picnics and other social activities; and(6) Reimbursements for travel, parking, etc.2.Average Weekly Wage CalculationA. In all cases of more than seven (7) days lost time, the employer/ insurer shall calculate the employee's average weekly wage as of the date of the injury and file form WCB2.B. The employer/insurer shall determine the value of all fringe benefits on the date of injury and shall file form WCB-2B within the timeframe established in 39-A M.R.S.A. §303. The employer/insurer shall recalculate the employee's average weekly wage when fringe benefits cease being paid by the employer. The employer must notify the insurer and the employee within seven (7) days when fringe benefits cease. The insurer or self-insured employer shall file form WCB-4 if the inclusion of fringe benefits results in increased compensation to the employee.C. The employer/insurer may adjust the average weekly wage one time using form WCB-4 within 90 days after making the first lost time payment on a claim to correct an error or miscalculation. The employee may invoke dispute resolution if this adjustment results in decreased compensation. If greater than 90 days, the employer/insurer shall use form WCB-8.3.Calculating benefits The fringe benefit package of any subsequent employers must be included in the computation of the employee's post-injury earnings to the same extent that it is included in the employee's pre-injury average weekly wage. The fringes included in the employee's post-injury earnings shall be computed by using the employer's cost of the fringe benefits on the date benefits commence.
90- 351 C.M.R. ch. 1, § 5