Base earnings are derived from earnings generated by the plaintiff or in some instances, they are obtained from Federal or State databases. Sources of data for base earnings measurement may include the following:
- IRS and State Tax records, W-2’s, or if the person is self- employed, Form 1099’s, Form Schedule C’s, or perhaps corporate income tax forms.
- Company employment records for the plaintiff that show rates of pay, hours or weeks worked, promotions, disciplinary actions, etc.
- Pay stubs.
- Social Security Administration earnings.
- Union contracts.
- Earnings of individuals of similar age, education, gender, location, occupation, industry, or union status may be available from federal or state public organizations, trade associations, or private source. In particular, each state maintains a department which provides labor market information, and the federal government’s Census Bureau, Bureau of Labor Statistics provides detailed information on earnings.