For small employers, you can count any of the following types of wages towards your claim:
- Full-time employee wages
- Part-time employee wages
- Seasonal W2 employee wages
- Expenses paid to maintain a group health plan
- Cash tips
Wages that do NOT qualify include wages used for PPP loan forgiveness, severance payments, 1099 employee wages, paid leave wages subject to FFCRA, pretax contributions of health expenses, etc.
For large employers, the only types of wages that can count towards the claim are those paid to employers for NOT performing services.