; (ii) if the violation is repeated or willful, $30,000; or (iii) if the violation is widespread, 1 percent of the net profits of the person for the year in which the person had the highest net profits out of all years in which the person was in such violation. (B) Repeated, or willful, and widespread violations If a violation of paragraph (6) or (7) of section 15(a) is repeated or willful, as described in subparagraph (A)(ii), and is widespread, as described in subparagraph (A)(iii), the higher penalty of the penalties described in such subparagraphs shall apply. (C) Payment of penalties Any penalty assessed under subparagraph (A) for a violation of paragraph (6) or (7) of section 15(a) shall be paid from an account of the person in such violation and not paid, or reimbursed, by any insurance plan that would indemnify the person from violations of such paragraph (6) or (7), respectively. If a person receives a payment from an insurance plan to indemnify the person from a violation of such paragraph, the person shall transfer the payment to the Secretary, in addition to the amount to be paid from the account of the person for the penalty. The amount of a payment transferred to the Secretary under this subparagraph shall be treated as a civil penalty under this section for a violation of section 15 for purposes of paragraph (5) of this subsection and subsection (f). . (4) Protection from retaliation for being an employee Section 15(a)(3) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 215(a)(3) ) is amended— (A) by striking employee because such employee has filed and inserting “employee because— (A) such employee has filed; ; (B) by striking committee; and inserting committee; or ; and (C) by adding at the end the following: (B) such employee— (i) is required, pursuant to the enactment of the Worker Flexibility and Small Business Protection Act of 2020 , to be classified as an employee of the person for purposes of this Act and not an independent contractor