To claim the credit in 2020, qualified small employers are measured as having 100 or fewer full-time employees (FTEs) in 2019. For 2021, they’re measured as having 500 or fewer FTEs in 2019.
A qualified small employer for 2020 and 2021 may be able to claim credits on all their employee wages, whereas larger employers are only able to claim a credit for employees who are being paid and not performing services.