Wages

Full-time employees must either be paid wages for services not less than an average of 35 hours per week, or be a salaried employee paid compensation for full-time employment. Full-time employees must be paid no less than 150% but no more than 350% of the state minimum wage.

To meet the 150% minimum wage requirement, qualified wages may include the amounts paid by the employer for group health insurance, childcare benefits, employer contributions to employer-provided retirement benefits, or employer contributions to pension benefits.

Wages paid to employees who are paid more than 350% of the state minimum wage are not considered a qualified expenditure.