Are Employer Taxes (medicare and social security taxes) eligible expense for PPP forgiveness purposes?

Let’s assume sole proprietor with 1 employee received $10K in PPP loan. As per SBA at least 60% of PPP loan must be used for payroll expenses in the 24 week period. This means at least $6K.

My question is – Is it "Total" (which includes medicare and social security) or "Gross pay" or something else that must add up to that $6K amount in this case to optimize for forgiveness?