• The ERC is available to all eligible employers of any size that paid qualified wages to their employees , however different rules apply to employers with under 100 employees and under 500 employees for certain portions of 2020 and 2021 .
US employers with 100 or fewer full-time employees in 2019 ( to calculate the 2020 ERC )
US employers with 500 or fewer full-time employees in 2019 ( to calculate the 2020 ERC )
US employers with more than 100 / 500 employees who paid employees to not work due to Covid-governmental orders restricting business operations