For the purpose of computing gross payroll payments, salaries and other compensation of corporate officers and other persons of equivalent managerial authority who hold licenses as pier superintendents or hiring agents and who perform such licensed functions only in emergency or other unusual conditions may, upon submission of adequate evidence, be included only to the extent that such compensation does not exceed $10,000 per annum.
N.Y. Comp. Codes R. & Regs. Tit. 21 § 9.3