Available surplus computation adjusted for direct tax impact of prior-year bonus payments under wages code. Computation of the available surplus uses the employer's gross profits for the accounting year after prescribed deductions and, for years beginning after the Code's commencement, adds a tax-based adjustment equal to the difference between direct tax on the prior year's gross profits and direct tax on those gross profits after deducting bonus paid or payable under the Code, thereby reflecting the tax effect of prior-year bonus payments in the available surplus.