under faq#48, it says,”For an Eligible Employer that averaged 100 or fewer full-time employees in 2019, qualified wages are the wages paid to any employee during any period in the calendar quarter in which the business operations are fully or partially suspended due to a governmental order or any calendar quarter the business is experiencing a significant decline in gross receipts.”
This sounds like scorp owner/employee wages would be allowable.
<span class=”fontstyle0″>Wages paid to related individuals, as defined by IRC §51(i)(1), are not taken into account for
purposes of the Employee Retention Credit. (FAQ #59)</span> A related individual includes the corporate owner of more than 50% of the stock either directly or indirectly