Self-Employed Worker's AWW May Include His Share of 'S' Corporation's Income

An Ohio appellate court granted writ relief to a self-employed worker, finding that the Industrial Commission erred in calculating his average weekly wage without considering income from his wholly owned corporation. Case: State ex rel. Parente v. Industrial Commission, No. 24AP-652, 07/14/2026, published. Facts and procedural history: Joseph Parente is the owner and sole employee of Parente Homes Inc. PHI is an “S” corporation, or “pass-through” entity. As the owner and an employee, Parente pays himself a yearly salary, reported on a W-2, and he receives a share of ...