Contractors Included Payroll Calculations PPP

Are borrowers able to include payments made to independent contractors in calculations of payroll costs?

Although previous versions of this question stated yes, as of April 10 2020 the answer is ‘No.’

Any amounts that an applicant has paid to an independent contractor or sole proprietor should be excluded from the eligible business’ payroll costs.

It is important to note that the independent contractor (1099) and or the sole proprietor can be eligible themselves for a PPP loan if it meets the application requirements.