Qualifying wages depend on the average number of employees in 2019.nnQualifying Wages 2020nnIf a business averaged under 100 employees during 2019, it could claim the ERC for all employees, whether working or not. Suppose a business averaged over 100 employees in 2019.nnIn that case, it could only claim wages for employees who didn't work or provide services (i.e., on furlough or some other form of suspension from work duties.)nnQualifying Wages 2021nnBusinesses that averaged 500 or more employees in 2019 could only claim the ERC for qualified wages paid to employees who didn't work during the qualifying period.nnIf a business averaged fewer than 500 employees in 2019, it could claim the ERC for all employees, whether working or not.