Section 17.01.01.401 - RULE GOVERNING COMPUTATION OF AVERAGE WEEKLY WAGE01.Amounts Paid over Base Rate. Sums paid by an employer to an employee, over and above the base rate of compensation agreed upon by the employer and the employee in a contract of hire, which are contingent and dependent upon the employee's increased physical exertion and/or efficiency shall be included in computing the employee's average weekly wage pursuant to Section 72-419(4)(a), Idaho Code. Said sums shall not be considered premium pay.02.Fringe Benefits. Also, in computing the average weekly wage, it shall be presumed that wages include, but are not limited to, cost of living increases, vacation pay, holiday pay, and sick leave.03.Premium Pay. Further, in computing the average weekly wage, it shall be presumed that premium pay includes, but is not limited to, shift differential pay and overtime pay.04.Examples Not Exclusive. The above-listed examples shall not be taken as exclusive in computing the average weekly wage.Idaho Admin. Code r. 17.01.01.401