If an employee declines your offer, you will be eligible for an FTE Reduction Exception and your forgiveness amount will not be reduced.
Make sure:
You made a written offer to rehire such employee during the covered period
The offer was for the same salary or wages and same number of hours earned by employee in the last pay period
The offer was rejected by employee
You maintain records documenting offer and rejection
Inform the state unemployment insurance office of employee’s rejected offer