There is a lot of misinformation that is being answered on this thread. In order to determine what you are asking and how the funds can be used either for your employee or for you as the business owner, there is much more information that is needed from you to determine an accurate answer this question. There are additional questions that will need to be asked as well based on the information. I would advise that you speak with a qualified CPA that has done some work with the PPP loan forgiveness application and program. You also need to realize that the rules and requirements of this program are continuing to evolve and change.