If you have an employee who has to take off due to the stay at home order, illness, or children staying home from school, and the employee cannot work remotely look at this site as it allows for you to pay the employee and basically take the money from payroll taxes you owe to cover the cost. There is a lot more detail here: https://www.irs.gov/newsroom/covid-19-related-tax-credits-for-required-paid-leave-provided-by-small-and-midsize-businesses-faqs#substantiate_eligibility