The eligible period, which is the time during which qualified wages are paid to employees, is determined based on one of two criteria: The period during which a governmental order fully or partially suspends the trade or business, OR For the 2020 program, any calendar quarter in which the gross receipts are at least 50% less than the corresponding quarter in 2019, and for the 2021 program, any calendar quarter in which the gross receipts are at least 20% less than the same quarter of 2019.