Eligible Employee Types

Full-Time W2 Employees (FT)

  • Defined as working an avg. of 30 hrs. per week or 130 hrs. per month. 
  • Full-time W2 employees are eligible up to a point.
  • 2020 - Eligible up to 100 employees in 2019.
  • 2021 - Eligible up to 500 employees in 2019. 

Part-Time W2 Employees (PT)

  • No minimum of hours needed. 
  • Do need to have paid FICA taxes (Social Security and Medicare) on their wages. 
  • Part-time W2 employees are eligible for all quarters with no restrictions on the PT employee count.

Seasonal Employees 

  • Eligible if they are W2 employees

1099 Employees

  • Sometimes referred to as Contract employees do not qualify for the ERC refund. 
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