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.