1. PPP Loan Forgiveness Help Center
  2. Forgiveness Application Questions

Should payments made to an independent contractor or sole proprietor be included in calculations of my payroll costs?

No. Any amounts that you have paid to an independent contractor or sole proprietor should be excluded from your payroll costs. However, an independent contractor or sole proprietor will itself be eligible for a loan under the PPP, if it satisfies the applicable requirements. [see PPP FAQ, question 15]