Scott v. Workers' Compensation Appeal Board

OPINION BY

Judge COLINS.

The single issue presented for the Court’s review is whether stock options issued to an employee by the employer are to be included in the calculation to determine an employee’s average weekly wage for purposes of the Workers’ Compensation Act (Act), 77 P.S. § 582(e). 1 This issue of whether stock options are to be included in the definition of wages is one of first impression. We affirm the Board’s conclusion that the calculation of an employee’s average weekly wage does not include stock options issued to an employee.

There is no dispute that claimant Scott established…