Employers may include up to $10,000 in qualified wages paid to non-clergy employees during the time period for which the credit is being claimed. Employer health plan costs can be included in ERC calculations for each eligible employee.
The following wages may
not be included in ERC calculations:
- Emergency paid sick leave funded by the Family First Coronavirus Response Act.
- Leave taken under the Emergency Family Medical Leave Extension Act
- Employer payroll expenses covered by forgivable PPP funds