Claims for wages, salaries, and commissions (including vacation, severance, and sick leave pay) accrued in the 180 days prior to the debtor's bankruptcy filing or the company's cessation of business, whichever is earlier, are allowed as priority claims up to $11,725 per employee. All claims for wages, bonuses, salary, and commission (including vacation, severance and sick leave pay) that accrued more than 180 days prior to the debtor's bankruptcy filing or the company's cessation of business, whichever is earlier, are considered unsecured claims.