Hey Bert – there are quite a few situations here where it is hard to understand the math. However, the rules/guidelines are determined by full or part-time and then x 12 – and the gross amount comes in. One full time employee would be $7026, one part time employee would be $4200. I can’t work out how this payment was made either – can you recall what your disclosure/application detailed when you were asked for how many employees and/or whether they were full or part-time? Andy