They work less, and sometime far less, than 260 days in the year preceding their accident, but they benefit from their time off when the file a comp claim.  And if they do file that claim, you’re going to pay for those 260 full days anyway when the AWW is calculated unless you take steps to defend yourself.  The opposite is true for the worker who manages to put in more than his or her 260 days, they actually lose credit for those days using a multiple calculation.  Let’s look at a common example: