Low pay employees are hired through contracting agencies, they're not on the books of the mother company and have none of the benefits. The tax seems to ignore

Low pay employees are hired through contracting agencies, they're not on the books of the mother company and have none of the benefits. The tax seems to ignore that entirely, contractors don't factor in the median pay of the company at all. If it weren't bad enough, the tax will only encourage executives to push even more employees to contracting.