No, you cannot. They have to be salaried. If you work with the photographer, and you've worked with that photographer for three years and you pay them $2,000 a month but you pay them as an impending contractor, you cannot include them. They can go apply for their own PPP loan, but you cannot include them because they're not actually an employee of yours. Independent contractors do not work.
- Using the COVID-19 loans to your advantage