Per the CARES Act, whether a business is a large or small employer depends on whether “the average number of full-time employees employed during 2019 exceeded the applicable threshold amount.”
With our ERC Calculator, you can quickly see if your business qualifies to receive ERC.
“For purposes of determining whether an eligible employer is a large eligible employer or a small eligible employer, eligible employers are not required to include full-time equivalents when determining the average number of full-time employees.”