Yes, and to add, it would count anyone who had any wages in that quarter, not necessarily those who are still employed. https://www.irs.gov/pub/irs-pdf/f941.pd

Yes, and to add, it would count anyone who had any wages in that quarter, not necessarily those who are still employed. https://www.irs.gov/pub/irs-pdf/f941.pdf https://www.irs.gov/pub/irs-pdf/f941.pdf