Qualified Wages QW are paid wages, compensation and employer health expenses paid to eligible employees starting on 3/11/20 and ending on 9/30/21. Employer size will determine the exact definition of Qualified Wages when calculating Credits. Small Employers Large Employers • 2020 - <100 • 2020 - >100 • 2021 - <500 • 2021 - >500 • QW is equal to all wages and • QW is equal to non-service employer provided healthcare wages and portions of employer costs. provided healthcare costs. Credit Optimization service is available.