It is an employee who, with respect to any 2019 calendar month, worked either and average of at least 30 hours per week or 130 hours per month.
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.”