The credit is available for eligible employers who experience economic hardship as a result of the pandemic. To be eligible for the ERTC, an employer must have experienced a decline in gross receipts of at least 20% percent when compared to the same quarter in the prior year. In addition, the employer must have maintained their payroll during the specified period. Qualifying wages are those that are paid to an employee for time working during which the employer’s business operations were fully or partially suspended due to a government order related to COVID-19.