(C) An estimate of the number of eligible Puerto Rico employees who will be employed by the participating employer for such applicable period and the hourly rate of pay for each such employee (determined without regard to any qualified wage subsidy payment). (D) An estimate of the aggregate amount of qualified wage subsidy payments that will be paid by such employer to eligible Puerto Rico employees for such applicable period. (3) Failure to make subsidy payments For purposes of this title (including penalties), the failure by any employer which makes an election under paragraph (1)(A) to make any qualified wage subsidy payment at the time provided therefor shall be treated as the failure at such time to deduct and withhold under section 3102 an amount equal to the amount of such qualified wage subsidy payment. (c) Eligible Puerto Rico employee For purposes of this section, the term eligible Puerto Rico employee means, with respect to any calendar year, any individual who— (1) is a citizen of the United States, (2) has a social security number issued to the individual by the Social Security Administration, and (3) certifies, in such form and manner as provided by the Secretary, to the employer that such individual is a resident of Puerto Rico and intends to remain a resident of Puerto Rico for not less than the next 6 months. (d) Qualified wage subsidy payment For purposes of this section— (1) In general The term qualified wage subsidy payment means, with respect to any eligible Puerto Rico employee for any period, a payment equal to 50 percent of the excess (if any) of— (A) the median hourly wage for Puerto Rico, over (B) the hourly wage paid to the eligible Puerto Rico employee. (2) Median hourly wage for Puerto Rico For purposes of paragraph (1)(A), the median hourly wage for Puerto Rico is— (A) $10 for calendar years 2018 and 2019, and (B) for any calendar year beginning after 2019, the amount determined by the Bureau of Labor Statistics based on the most recent data available as of 30 days before the start