Premier Paula Cox yesterday published guidelines for the Incentives for Job Makers Act. The law, which exempts senior company executives from work permits under certain conditions came into effect on January 1.The guidelines are to be sent to employer groups and published on the government website.Up to five senior executives of a company can be exempt from needing a work permit, the guidelines explain. The families of those exempt will also be entitled to reside in Bermuda.The guidelines also outline criteria needed to meet the concessions, process, where to submit applications, criteria for employees and where queries should be directed.