; and (ii) not disproportionate in light of any economic concession made by the nonmanagement workforce of the debtor during the case. . 307. Collateral surcharge for employee obligations Section 506(c) of title 11, United States Code, is amended— (1) by inserting (1) before The trustee ; and (2) by adding at the end the following: (2) If one or more employees of the debtor have not received wages, accrued vacation, severance, or any other compensation owed under a plan, program, policy, or practice of the debtor, or pursuant to the terms of a collective bargaining agreement, for services rendered on or after the date of the commencement of the case, or the debtor has not made a contribution due under an employee benefit plan on or after the date of the commencement of the case, such unpaid obligations shall be— (A) deemed— (i) reasonable, necessary costs and expenses of preserving, or disposing of, property securing an allowed secured claim; and (ii) benefiting the holder of the allowed secured claim