The only way to provide a company with all the flexibility possible is to insure Wages 100%. If you intend to insure wages fully, you can leave all those items that make up the definition of Payroll, as part of the Sum Insured for Insured Gross Profit. To do this, you do not show Payroll or Wages as an Uninsured Working Expense.

As has been previously stated, total flexibility is only achieved by insuring Wages in full for the entire Indemnity Period.