The First Appellate District granted a petition for writ of review. The court held that a workers’ compensation judge erred in calculating a statutory penalty imposed on an employer for having underpaid an injured employee’s temporary total disability benefits.

While Isaac Espinoza was employed by Coca-Cola Enterprises Inc., he sustained an industrial injury. Coca-Cola was permissibly self-insured and its claims were adjusted by Sedgwick CMS. Espinoza received temporary total disability (TTD) benefits for two periods during three successive years.