N.Y. Workers' Compensation Law § 307: Computation of benefits

§ 307. Computation of benefits. Compensation of a civil defense

volunteer under this article shall be computed on the basis of his wages

during the year preceding injury, in case of disability under the

provisions of section fourteen subject to the limitations of section

fifteen subdivision six, and in case of death under the provisions of

section sixteen subdivision five; and "wages" shall be as defined in

section two subdivision nine.

Compensation of a civil defense volunteer who was self-employed at the

time of injury shall be computed, whether for disability or death, on

the basis of the wages of a similar worker determined under the

provisions of section fourteen unless the self-employed volunteer, or a

dependent in a death case, shall authorize the state commissioner of

taxation and finance to furnish to the chairman a copy of the income tax

return of the civil defense volunteer filed to report income of the year

next preceding the date of injury, in which event compensation under

this article shall be computed on the basis of an assumed wage which

shall be deemed to be the entire net income from self-employment minus

investment income as reported to the state department of taxation and

finance.

If earnings as so computed do not fairly represent normal earnings of

the civil defense volunteer, there may be a redetermination more

accurately to reflect earnings and the chairman may by rule prescribe

reasonable procedures for such redetermination.

If the compensation of a civil defense volunteer can not be computed

either on the basis of actual wages or wages of a similar worker, the

compensation of such civil defense volunteer shall be at the rate

provided in section fifteen subdivision six as the minimum rate for

disability or, in case of death, on the basis of assumed wages which

shall be deemed not to be less than the minimum provided in section

sixteen subdivision five.