You can calculate your ERC based on total qualified wages. Those wages include health plan expenses paid by your employees. This calculation varies based on the number of employees your business had in 2020 and 2021, and other factors such as wages paid with PPP loans or wages paid to owners and their relatives.
The ERC equals 50% of the qualified wages for 2020 and 70% for 2021. Note that the maximum credit amount is for 2020 is $5,000 per employee for the calendar year and for 2021 is $7,000 per employee per quarter.