2010 New York Code
WKC - Workers' Compensation
Article 2 - (9 - 35) COMPENSATION
14 - Weekly wages basis of compensation.

§ 14. Weekly wages basis of compensation. Except as otherwise provided
  in this chapter, the average weekly wages of the injured employee at the
  time  of  the  injury  shall be taken as the basis upon which to compute
  compensation or death benefits, and shall be determined as follows:
    1. If the injured employee shall have  worked  in  the  employment  in
  which  he  was working at the time of the accident, whether for the same
  employer or not, during substantially the whole of the year  immediately
  preceding his injury, his average annual earnings shall consist of three
  hundred times the average daily wage or salary for a six-day worker, and
  two  hundred sixty times the average daily wage or salary for a five-day
  worker, which he shall have earned in such employment  during  the  days
  when so employed;
    2.  If  the  injured employee shall not have worked in such employment
  during  substantially  the  whole  of  such  year,  his  average  annual
  earnings,  if a six-day worker, shall consist of three hundred times the
  average daily wage or salary, and, if a five-day worker, two hundred and
  sixty times the average daily wage or salary, which an employee  of  the
  same class working substantially the whole of such immediately preceding
  year in the same or in a similar employment in the same or a neighboring
  place  shall  have  earned  in  such  employment during the days when so
  employed;
    3. If either of the  foregoing  methods  of  arriving  at  the  annual
  average  earnings of an injured employee cannot reasonably and fairly be
  applied, such annual average earnings  shall  be  such  sum  as,  having
  regard  to  the  previous  earnings of the injured employee and of other
  employees of the same or most similar class, working in the same or most
  similar employment, or other employment as defined in this  chapter,  in
  the  same or neighboring locality, shall reasonably represent the annual
  earning capacity of the injured employee in the employment in  which  he
  was  working at the time of the accident, provided, however, his average
  annual earnings shall consist of not less than  two  hundred  times  the
  average  daily  wage  or  salary  which  he  shall  have  earned in such
  employment during the days when so employed, further provided,  however,
  that  if  the  injured employee shall have been in the military or naval
  service of the United States or of the state of New York  within  twelve
  months  prior  to  his injury, and his average annual earnings cannot be
  fairly determined under subdivisions  one  and  two,  then  the  average
  annual  earnings  shall  be  determined by multiplying his average daily
  wage during the days so employed by not less than two hundred and forty;
    4. The average weekly wages of an employee shall  be  one-fifty-second
  part of his average annual earnings;
    5. If it be established that the injured employee was under the age of
  twenty-five  when  injured,  and  that under normal conditions his wages
  would be expected to increase, that fact may be considered  in  arriving
  at his average weekly wages.
    6.  If  the  injured employee is concurrently engaged in more than one
  employment at the time of injury, the employee's  average  weekly  wages
  shall  be  calculated upon the basis of wages earned from all concurrent
  employments covered under this chapter. The employer in whose employment
  the employee was injured shall be liable for  the  benefits  that  would
  have  been  payable  if  the  employee  had had no other employment. Any
  additional benefits resulting from the increase in average weekly  wages
  due  to  the  employee's  concurrent employments shall be payable in the
  first instance by the employer in  whose  employment  the  employee  was
  injured  and  shall be reimbursed by the special disability fund created
  under subdivision eight of section fifteen of this article, but only  if
  such claim is presented in accordance with subparagraph two of paragraph
  (h)  of  subdivision  eight  of  section  fifteen  of  this article. The

employer in whose employment the employee was injured  shall  be  liable
  for all medical costs.
    7. The average weekly wages of a jockey, apprentice jockey or exercise
  person  licensed  under  article  two or four of the racing, pari-mutuel
  wagering and breeding law shall  be  computed  based  upon  all  of  the
  earnings of such jockey, apprentice jockey or exercise person, including
  those derived from outside of the state.