for not fewer than 1,040 hours and fewer than 1,560 hours during the covered year shall receive 75 percent of the amount calculated under paragraph (1). (iv) An eligible worker who was employed, or otherwise engaged, to perform services for the covered issuer, perform services or provide goods pursuant to a contract described in subsection (a)(10)(A)(iv)(I)(cc), or perform services for an employer described in subsection (a)(10)(A)(v) for not fewer than 1,560 hours during the covered year shall receive 100 percent of the amount calculated under paragraph (1). (B) Form 10–Q Each covered issuer that is required to issue payments under subparagraph (A) with respect to a covered year shall certify, in the first Form 10–Q submitted by the covered issuer after the date on which the covered issuer is required to make the payments, that the covered issuer made the payments. (C) Inability to make payments If a covered issuer is required to issue a payment under subparagraph (A) and is unable to issue the payment because the individual to whom the payment relates is, as of the date on which the payment is due, no longer a worker with respect to the covered issuer, the covered issuer shall— (i) in a manner that the Commission shall, by rule, establish, deposit in an escrow account the amount of the required payment