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Can I count incurred wages for employee retention credit on 941-X? If so, how?

I am eligible to claim the ERC until June 30, 2021. I only have one employee and pay them once a month. So, for the month of June, they got paid on July 1st. The date they got paid is not an eligible date for ERC, but they worked during eligible dates in June. Can I claim ERC on this, even though the wages were paid in quarter 3 of 2021 instead of quarter 2? If so, how? Would I need to amend quarter 3 941 as well and somehow transfer the wages to quarter 2? 

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1 Reply
MaryK4
Expert Alumni

Can I count incurred wages for employee retention credit on 941-X? If so, how?

Yes, you can claim the Employee Retention Credit for wages paid through June 30, 2021 even if you made payment in July 2021.  To claim your June ERC, you will want to amend your Quarter 3 941- because you claim the credit in when the wages were paid.

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