Qualified wages for Employee Retention Credit are those that employers can use to claim a tax credit when they retain their employees or pay them during the coronavirus crisis. This credit is designed to help employers provide financial relief while they continue to operate their businesses and keep their employees employed. Qualifed wages are considered any wages paid from March 13, 2020 through December 30, 2020 and are limited to $10,000 per employee in qualified wages ($5,000 per quarter). Generally speaking, qualifed wages include salaries, hourly rates of pay and commissons that an employer pays its employees. (But) They do not include certain types of payments such as health care benefits, sick leave and family leave.

Moreover, the amount of qualified wages taken into account for each employee cannot exceed what the employee would have earned for working 20 hours/week at his or her regular rate of pay during the period from March 13th through December 31st. Also, if an employer rehired an employee who had been laid off after February 15th and then paid them qualifed wages after March 13th; even if those wages exceeded $10k - those excess amounts will not be counted towards the credit calculations!

In conclusion, it's important to understand what constitutes qualifed wages so employers can take full advantage of this program and get much needed assistance while providing job security to their employees. A transition phrase like 'To sum up' could be used here before concluding with a sentence like 'The qualified wage provisions go a long way in helping businesses survive this pandemic.'