; (2) computing the regular rate at which such essential worker is employed under section 7 of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 207 ); and (3) determining whether such essential worker is exempt from application of such section 7 under section 13(a)(1) of such Act ( 29 U.S.C. 213(a)(1) ). (f) Essential worker death (1) In general In any case in which an essential worker of an essential work employer receiving a grant under section 170104 exhibits symptoms of COVID–19 and dies, the essential work employer shall pay as a lump sum to the next of kin of the essential worker for premium pay under subsection (b)— (A) for an essential worker who is not a highly-compensated essential worker, the amount determined under subsection (b)(2)(A) minus the total amount of any premium pay the worker received under subsection (b) prior to the death