![]() Positions for which a qualified individual could not be found.Employees who requested a reduction in hours.Employee rejects a written job offer for the same pay and hours (must be documented).You may be eligible to exempt some of the missing headcount if specific conditions are met. Some business owners have experienced difficulty rehiring individuals after COVID-19 layoffs. If your final total is less than 1, you may be eligible for a proportionate loan forgiveness amount. If your final total is equal to or greater than 1, you meet the requirement for 100% loan forgiveness. ![]() Seasonal employers must choose their total from #4 to indicate accurate employment numbers. Take the highest number from step 4 and 5.Divide your total from #1 by your total for #3 and write it down.Divide your total from #1 by your total for #2 and write it down.(This provides a baseline for immediate pre-COVID employment.) Find the average number of full time employees during the period of January 1-February 29, 2020. ![]() (This provides a baseline for a seasonal employer.)
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