Directions

1.	Find the employee’s average gross weekly wage in the left column rounded to the nearest dollar (if .5 or greater, round up).
2.	Determine the employee’s filing status.
3.	Determine employee’s number of dependents.  The number of dependents does not include the employee.  “Dependents” equal 
	exemptions, as reported on federal Tax Form 1040 minus one.  For example a single taxpayer with no spouse or children has
	“0” dependents in most instances.  The table entry for “0” dependents includes one exemption for the employee.
4.  	Match the appropriate average gross weekly wage and filing status with the appropriate number of dependents.
5.	The figure shown is the weekly compensation rate and represents 80% of after tax average gross weekly wage.

NOTES

The formula for calculation of rate is:
	Weekly compensation benefit = (Average gross weekly wage, - FICA – Federal income tax – Maine state income tax) x 80%.

FICA = Social Security + Medicare