There is no limit on the amount an organization can recover by obtaining an ERC refund, and there are no restrictions on how the money has to be used. However, the credit is only available to organizations with between five and 500 full-time W-2 employees.
Although they can receive up to $26,000 per employee, organizations will more likely receive around $10,000 per employee if they took out a PPP loan (which many of them did).
EXAMPLE: A restaurant with 50 employees could receive an ERC refund of around $500,000. This is a significant amount of money for most small businesses, so you are going to find them very receptive and even appreciative for letting them know about this credit.