Hudson Yards Trattoria LLC · EIN 82-4716923 · pulled from ADP Run export
Annual Payroll Roll-up
Metric
2019
2020
2021 (Q1 only)
W-2 employees (year-end count)
22
19
19
Total W-2 wages (Box 1)
$1,016,200
$868,900
$178,200
Total Soc Sec wages (Box 3)
$1,016,200
$868,900
$178,200
Total Medicare wages (Box 5)
$1,016,200
$868,900
$178,200
Federal income tax withheld
$132,100
$112,950
$23,170
Employee Soc Sec tax withheld (6.2%)
$63,004
$53,872
$11,048
Employee Medicare withheld (1.45%)
$14,735
$12,599
$2,584
Employer FICA matching
$77,739
$66,471
$13,632
Quarterly W-2 Wages
Quarter
2019 wages
2020 wages
2021 wages
Avg employees
Q1
$240,180
$235,400
$178,200
22 / 22 / 19
Q2
$257,650
$178,200
—
22 / 18 (3 separations Apr–May)
Q3
$272,400
$215,300
—
22 / 19
Q4
$245,970
$240,000
—
22 / 19
Separations During 2020
Employee
Separation date
Reason
Anna F.
2020-04-14
Voluntary departure (relocated to NJ)
Derek O.
2020-05-01
Layoff (capacity reduction during indoor-dining prohibition)
Hannah K.
2020-05-22
Layoff (capacity reduction during indoor-dining prohibition)
ERC retention note: Operator retained 19 of 22 employees through 2020. For partial-suspension test (gov-orders qualification), qualified wages = wages paid to retained employees during the suspension period. Per Notice 2021-20, for small employers (≤100 FTE 2019 avg), this includes wages paid to all retained employees even if they were not actively working at the time the wages were paid. ER-paid health insurance allocable to qualifying period also qualifies.
Owner Wages Detail
Owner
2020 wages
Ownership
ERC eligibility
Marco Bianchi
$0 (no salary)
60% member-manager
Excluded as >50% owner regardless
Lucia Bianchi
$0 (no salary)
40% member, sister of Marco
Excluded by attribution under §267(c) — sibling of >50% owner
Per IRS Notice 2021-49 §IV.D.4 (released Aug 2021), wages paid to majority owners and their family members under §267(c) attribution are not qualified wages for ERC purposes. Here, both owners drew no W-2 wages from the LLC; the exclusion is moot for this client.