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PPP Loans Second Draw


The current March 31, 2021 deadline is fast approaching for the second draw PPP loans.


The qualifications for the second draw PPP loans are:


  1. Received a first draw PPP loan, and has used or will use it for approved purposes.

  2. No more than 300 employees.

  3. Shows a 25% or more reduction in gross receipts between comparable quarters of 2019 and 2020.


The cap on the second draw loans is $2 million. And the amount of the loan is calculated at 2.5 times average payroll for most NAICS codes, subject to the $2 million cap. For 72 NAICS codes in the Accommodation and Food Services sector the amount is calculated at 3.5 times average payroll, also subject to the $2 million cap.


Here is a link to the second draw PPP loan application. Note that the quarter over quarter comparison on the application is for a one quarter comparison of 2019 / 2020, not for four separate quarters.


Here is a link to the SBA website with answers to basic questions and links to forms:



If you have any questions, please call us and we will walk you through the analysis and options.

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