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What does Payroll include when applying for PPP forgiveness?

Payroll includes: 

Salary, wage or similar compensation, 

Payment of cash tips or equivalent 

Payment for vacation, parental, family, medical, or sick
leave; 

Allowance for dismissal or separation; 

Payment required for the provisions of group health care
benefits, including insurance premiums; 

Payment of any retirement benefit; 

Payment of State or local tax assessed on the compensation
of employees; plus 

The sum of payments of any compensation or income that is a
wage, commission, income, net earnings from self-employment, or similar
compensation and that is in an amount that is not more than $100,000 in 1 year,
as prorated for the covered period.

It does not include:

Compensation of full and part time employees in excess of $100,0000 per year. 

Compensation for contractors or 1099 workers. 

Certain taxes imposed or withheld during the time period 

Any compensation of an employee whose principal place of residence is outside the United States.