Also, the same Q & A that you didn't follow up on, for the helicopter pilot:

Are you sure he isn't getting a per diem which covers lodging, meals and incidental expenses? If not, he should be working under An Accountable Plan. Either of these, if abiding to the IRS requirements, would be nontaxable additions to net pay. They might not do it on the paycheck at all, but that's typically the simplest.