We furloughed most of our employees on Feb 16, 2020 when we went into a mandatory lockdown in California.   

Then we hired new employees to help us pivot our company and get our whole program online.  

Since the people that we hired were new employees (actually a mix of new and returning) I'm confused how to calculate the Salary Reductions for those that we used the PPP funds to payroll.     Any suggestions?  

thanks

Gregg