in the case of qualified pandemic-related employee benefit expenses paid with respect to an essential employee, and (B) 30 percent, in any other case. (2) Essential employee The term essential employee means, with respect to any employer for any calendar quarter, any employee of such employer if a substantial portion of the services performed by such employee for such employer during such calendar quarter are essential work (as defined in the COVID–19 Heroes Fund Act of 2020 except without regard to the time period during which such work is performed). (e) Special rules