; and (ii) a criteria for evaluating each such application. (d) Distribution of payments (1) Payments to employer Beginning not later than 75 days after the date of the enactment of this Act, the Secretary shall make coronavirus hazard payments under subsection (c)(1) on the basis of projections under subparagraph (A)(i)(I) of such subsection and shall make appropriate adjustments for any surplus or deficit certified for the previous quarter under subparagraph (A)(i)(II) of such subsection. (2) Payments to employee (A) In general From amounts paid to the employer under paragraph (1), the employer shall make the appropriate hazard payment to each employee who is a high-risk health care worker or an essential worker not later than 14 days after the date the employer receives such amounts, taking into account the appropriate adjustments for any surplus or deficit certified for the previous quarter. (B) Requirement to provide hazard payments The requirement to make the appropriate hazard payment under subparagraph (A) shall apply to an employer after the employer receives the amounts paid to the employer pursuant to paragraph (1). (3) Treatment of self-employed individuals For purposes of this section, an individual with net earnings from self-employment (as defined in section 1402(a) of the Internal Revenue Code of 1986) shall be treated as an employer, except that an employer (within the meaning of section 401(c)(5) of the Internal Revenue Code of 1986) may make an election (in such manner as the Secretary may provide) to be the employer for such purposes. (4) Treatment of employers An employer may not receive a payment under this section unless the employer has entered into an agreement in writing with the Secretary— (A) to make the payments described in paragraph (2)