The guidance on the forgiveness piece of the PPP loan is painfully slow coming although today we did see a couple questions answered.
Please see the FAQ's from the Treasury https://home.treasury.gov/system/files/136/Paycheck-Protection-Program-Frequently-Asked-Questions.pdf
For those of you trying to hire back employees and finding that they refuse because they make more on Unemployment - please read Q40 - this offers some hope. Keep in mind these are Federal guidelines - the last sentence refers to unemployment which is controlled by the state. Typically this would be true in PA (per the law) however Gov Wolf specifically stated in an interview that would not be the case https://www.youtube.com/watch?v=-JsIAbRkROQ&feature=youtu.be - so roll of the dice on that one:-/