Yes, within reason. If some employees don’t want to return, you may need to raise their pay to increase your payroll expenses for PPP reasons, and to entice employees to return to work. You might choose to offer hazard pay bonuses and/or cost-of-living based wage increases. However, wages can’t exceed $100K per person (annualized) and any wage increases or bonuses need to be reasonable—for example, you can’t suddenly raise your employee’s salary from $40K to $100K.