If you invite an employee to return to work and they refuse, get the refusal in writing. Keep all refusals in a file so you can reference them when applying for PPP loan forgiveness.
Dear [COMPANY NAME],
Thank you for your offer of reemployment dated [DATE OF WRITTEN OFFER]. For the following reason(s), I must decline:
__ I have found other employment and am no longer available to return.
__ I am entitled to leave under local, state, and/or federal leave laws.
__ I have a covered disability that you cannot accommodate.
__ Other reason
I understand that my refusal of this offer of re-employment may result in my ineligibility to collect unemployment compensation, and perhaps loss of other government benefits. I also understand that [COMPANY NAME] must fill open positions as soon as possible and a job may no longer be available if I seek to return at a later date.