For ERTC eligibility, does the company need to calculate full‐time equivalents or just the total of all full‐time employees and exclude part‐time employees?

For ERTC, unlike PPP, the employee threshold is determined by looking at full‐time employees rather than full‐time equivalents. A full‐time employee, in this case, is defined as someone working an average of 30 hours per week or 130 hours per month.