Managers should absolutely take COVID-19 into consideration with employees given the psychological and emotional implications of the pandemic. Managers, partnering with team members, need to adjust the goals for the performance review to make sure they are fair and achievable given new limitations. Employees can be evaluated through the pandemic, but the manager might be looking at softer skills like teamwork, communications, conflict resolution, etc. Managers will need to adjust what they review and should do so in partnership with their human resources department and their team members.