Unpaid wages due to employer bankruptcy must be included in pension base calculation.

The Insurance Court reversed the Pension Board's decision to include unpaid wages owed to the employee due to the employer's bankruptcy in the pension base calculation. The employee argued that these outstanding wages represented a material part of their total earnings and should therefore be considered when determining the pension amount. The court agreed, ruling that the procedural outcome required adjusting the pension base to reflect the full value of the employee's compensation, including the arrears resulting from the employer's insolvency.