How is the 25 or fewer employees test measured?
The Department considers the total number of employees at any one time during the tax year rather than the total number of employees throughout the tax year when determining whether the taxpayer meets this test. If, for example, the taxpayer has 25 employees, two of which quit and then two new employees are hired, the taxpayer meets this test. Although the total number of employees over the entire year exceeds 25, at no time during the tax year did the taxpayer have in excess of 25 employees.
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