Lockheed Martin v. Grzegorczyk

Appellants appeal the final workers’ compensation order ruling that Appellee’s average weekly wage (“AWW”) computation includes the employer’s contributions to her Capital Accumulation Plan (“CAP”). Appellants argue that these CAP contributions are not included within the definition of wages, for purposes of computing AWW, pursuant to section 440.02(24), Florida Statutes (1997). We agree and therefore reverse.

The Judge of Compensation Claims (“JCC”) explained how the CAP is funded:

When the employer contracts with the United States Government for a specified number of employee hours to provide…