Hire Act - Seasonal - Stockholders

[JON]

S Corporation - closes every November and reopens in May. Two stockholders and the spouse, who does not work there, of a third stockholder have always been employees. Do their salaries qualify for the payroll tax holiday also???? They have been unemployed the previous 60 days.. .

[Gretel]

I am pretty sure they do not pass the "not related to employer" test, but you will need to look up the exact definition.