Borofsky's Case

The narrow issue raised in this appeal is whether the value of employer-paid health insurance benefits constitutes earnings of the employee for the purpose of computing his average weekly wage under G. L. c. 152 (1990 ed.), the workers’ compensation law. For the reasons that follow, we hold that such value shall not be included.

The reviewing board of the Department of Industrial Accidents denied the claim of Richard Borofsky (employee) to include the value of his employer-paid health insurance benefits in the calculation of his average weekly wage. He ap pealed to the Appeals Court. G. L. c.…