Claim of Blackwelder v. Faith Heritage School
The Workers’ Compensation Board ruled that tuition remission should not be included in the calculation of the claimant’s average weekly wage, considering it not to be "wages" under Workers’ Compensation Law § 2 (9). The claimant appealed this decision. The court reviewed the record, noting that the claimant's hourly rate was unaffected by his children's tuition and that the employer viewed tuition remission as an additional benefit. The Internal Revenue Service had also ruled it non-taxable. Ultimately, the court found substantial evidence supporting the Board’s determination that the tuition remission was an additional benefit and not remuneration for services, thus affirming the decision.