Stewart v. Ford Motor Co.

WAHL, Justice.

This case raises for the first time before this court the issue of whether profit sharing payments to an employee should be included in the calculation of the employee’s average weekly wage under the Workers’ Compensation Act, Minn.Stat. Ch. 176 (1990). The compensation judge included profit sharing in the calculation; the Workers’ Compensation Court of Appeals (WCCA) affirmed that decision. Relator/employer Ford Motor Company petitioned for review by writ of certiorari. Because we conclude that profit sharing payments are not part of an employee’s average weekly wage, we…