Pizza Hut/Yum! Brands; Ace Insurance Company, Administered by Gallagher Bassett Corona Miguel Soto WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIAMIGUEL SOTO, Applicant,vsPIZZA HUT / YUM! BRANDS; ACE INSURANCE COMPANY, Administered by GALLAGHER BASSETT CORONA, Defendant.Case No. ADJ2900532 (LAO 0867800) 5 OPINION AND DECISION AFTER RECONSIDERATION We previously granted defendant’s petition for reconsideration of the April 14, 2010 Findings and Award of the workers’ compensation administrative law judge (WCJ) who found that applicant incurred industrial injury to his back, psyche and internal system while employed by defendant as a store manager on November 8, 2005, causing 62% permanent disability and need or future medical treatment. The WCJ further found that “The reasonable value of the services and disbursement of applicant’s attorney is $80,795.00 [sic],” and that the employer did not offer applicant work within 60 days of his disability becoming permanent and stationary. Based upon that last finding, the WCJ deferred the issue of whether the award of permanent disability indemnity should be increased by 15% pursuant to Labor Code section 4658(d)(2), but did not decrease the amount of the award by 15% pursuant to Labor Code section 4658(d)(3)(A).1 1 Further statutory references are to the Labor Code. Section 4658(d)(2) provides in full as follows: (2) If, within 60 days of a disability becoming permanent and stationary, an employer does not offer the injured employee regular work, modified work, or alternative work, in the form and manner prescribed by the administrative director, for a period of at least 12 months, each disability payment remaining to be paid to the injured employee from the date of the end of the 60-day period shall be paid in accordance with paragraph (1) and increased by 15 percent. This paragraph shall not apply to an employer that employs fewer than 50 employees.” , . Defendant contends