Rapid Fix, Inc.; State Compensation Insurance Fund, Mark Reed, WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIACase No. ADJ10231913MARK REED, (Los Angeles District Office)Applicants,vs.RAPID FIX, INC.; STATE COMPENSATION INSURANCE FUND,Defendants.OPINION AND ORDER GRANTING PETITION FOR RECONSIDERATION AND DECISION AFTER RECONSIDERATION Defendant seeks reconsideration of a workers’ compensation administrative law judge’s (WCJ) Findings and Order of December 30, 2016, wherein it was found that applicant’s average weekly wage was $1,348.21 per week, yielding a temporary disability indemnity rate of $898.81 per week. In this matter, while employed as a carpenter on August 23, 2015, applicant sustained industrial injury to his right shoulder. In finding that applicant had an average weekly wage of $1,348.21, the WCJ determined that applicant had self-employment earnings of $816.00 per week, and added this sum to the $532.21 per week that applicant was earning at his job with employer Rapid Fix, Inc. In finding that applicant had self-employment earnings of $816.00 per week, the WCIJ took the figure of $42,432.00 from line 31 of the Schedule C Profit or Loss from Business portion of applicant’s 2015 tax return, and divided the sum by 52 weeks1, The instructions on Schedule C state that the sum listed on line 31 of Schedule C must be entered on line 12 of Form 1040 and line 2 of Schedule SE. However, Form 1040 and Schedule SE both list applicant’s “Business income” as $8,785.00 rather than $42,432.00. Defendant contends that the WCJ erred in finding an average weekly wage of $1,348.21, arguing that the $42,432.00 listed on the Schedule C offered by the applicant could not be relied upon based upon the discrepancy shown on Form 1040 and Schedule SE which showed a profit of only $8,785.00. We 1 The WCJ divided applicant’s purported income by all 52 weeks of 2015, despite the fact that applicant testified that he had surgery in November of 2015 and
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