76. If a worker, by reason of an employment injury, is unable to carry on his employment for more than two years, the Commission shall determine a higher gross income than that provided for under this subdivision if the worker proves to it that he could have held a more remunerative employment when his injury appeared, had it not been for special circumstances.
The new gross income shall be used as the basis for computing the income replacement indemnity due to the worker from the beginning of his disablement.