For Employee Retention Credit for 2020, a small restaurant with only two employees received a PPP Loan of $21,108, with 60% used for wages. The PPP Loan was used up in the second quarter. For the third and fourth quarters of 2020, the two employees were paid more than $10,000 each. Can the restaurant claim up to $5,000 credit for each employee, and how does the credit calculation work if an employee received less than $10,000 in a qualifying quarter?

December 23rd, 2024

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