In Kewin v. Massachusetts Mutual Life Ins Co, 409 Mich 401; 295 NW2d 50 (1980), the Supreme Court of Michigan rejected a separate tort cause of action for bad faith breach of an insurance contract and held that exemplary damages could not be recovered for the breach of a commercial contract. The Supreme Court held that to pursue a tort claim, a duty separate and distinct from the contractual obligation must be alleged. Kewin, supra at 414-423. The misfeasance alleged by plaintiff fails to satisfy the requirement that the tort duty element be distinct from any duty owed under the contract. The parties did not submit the insurance contract executed between defendant and plaintiff's employer. Plaintiff alleged, however, that defendant failed to calculate plaintiff's entitlement to benefits by utilizing correct formulas and in accordance with MCL 418.827; MSA 17.237(827) and Franges v. General Motors Corp, 404 Mich 590; 274 NW2d 392 (1979). The failure to compute benefits in accordance with the terms of an insurance policy, case law, formulas and statutory authority does not give rise to a separate duty for purposes of a tort action. Kewin, supra. Any other interpretation would subject a worker's compensation insurance carrier to tort liability for mere miscalculations or mathematical errors.