; and (C) the gross income of the employer. (3) Director and officer liability If the Board determines, based on the particular facts and circumstances presented, that a director or officer’s personal liability is warranted, a civil penalty for a violation described in this subsection may also be assessed against any director or officer of the employer who directed or committed the violation, had established a policy that led to such a violation, or had actual or constructive knowledge of and the authority to prevent the violation and failed to prevent the violation. (d) Joint employment Two or more persons shall be employers for purposes of this Act with respect to employees if each such person possesses sufficient control over the employees’ essential terms and conditions of employment to permit meaningful collective bargaining. In applying this inquiry, the Board or a court of competent jurisdiction shall consider as relevant direct control, indirect control, reserved authority to control, and control exercised in fact: Provided, That nothing in this paragraph shall be construed to bring within the definition of employer under section 2(2) the United States or any wholly owned Government corporation, or any Federal Reserve Bank, or any State or political subdivision thereof, or any person subject to the Railway Labor Act, as amended from time to time, or any labor organization (other than when acting as an employer), or anyone acting in the capacity of officer or agent of such labor organization. (e) Right to civil action (1) In general Any person who is injured by reason of a violation of paragraph (1) or (3) of section 8(a) may, in addition to or in lieu of filing a charge alleging such unfair labor practice with the Board in accordance with this Act, bring a civil action in the appropriate district court of the United States against the employer within 180 days of the violation. No relief under this subsection shall be denied on the basis that the employee is, or was during the time of relevant employment