; (B) if the violation is repeated or willful, $30,000; or (C) 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. (2) Repeated, or willful, and widespread violations If a violation of paragraph (6) or (7) of section 8(a) is repeated or willful, as described in paragraph (1)(B), and is widespread, as described in paragraph (1)(C), the higher penalty of the penalties described in such paragraphs shall apply. (3) Payment of penalties Any penalty assessed under paragraph (1) for a violation of paragraph (6) or (7) of section 8(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 Board, in addition to the amount to be paid from the account of the person for the penalty. . (4) Protection from retaliation for being an employee Section 8(a)(4) of the National Labor Relations Act ( 29 U.S.C. 158(a)(4) ) is amended— (A) by striking employee because he has filed and inserting “employee because— (A) such employee has filed; ; (B) by striking Act; and inserting Act; 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 employer for purposes of this Act and not an independent contractor; and (ii) was classified by the employer as an independent contractor prior to the date of enactment of the Worker Flexibility and Small Business Protection Act of 2020