My father is a small business owner that employs about 12 people on a good living wage. He lives is a part of the country that was hit extremely hard at the beginning of COVID. When everything shut down and his business could only open his business for half of their regular hours, he and his partner made the decision to not take any pay for a month. He paid his employees as if they were working their full hours (and he pays them a respectable living wage). He wanted to make sure that they were taken care of and knew his employees couldn't survive on half their pay, but he and his partner would be okay without a month's pay.
Throughout this pandemic it has been enlightening to see how many terrible bosses don't care about the livelihoods of their employees and are willing to sacrifice their employee's pay rather than their own. I wish more business owners were like my Dad.