The SBA has recently explained how partnerships may now apply for PPP loans.  You compute the payroll costs by adding the following:

1. 2019 Sch. K-1 (Form 1065) Net earnings from self-employment Box 14-A, multiplied by 92.35%.  You must subtract any section 179 expenses claimed in box 12, and any depletion claimed on oil and gas properties.  The net figure is capped at $100K.
2.  2019 gross wages and tips paid to employees whose principal place of residence is in the US.  You would then add any pre-tax employee contributions for health insurance or other fringe benefits.  This amount is capped at $100K per employee.

If you believe you qualify for this program under the newest set of rules, then you should  apply immediately.  Several lenders have already stopped accepting applications, citing they have run out of funding.

If you just recently applied for 1^st draw, then you can apply for 2^nd draw as soon as 20 days after 1^st draw is funded.  Stay aware of these dates, and be sure to get the 2^nd draw application submitted at the earliest eligibility.  Just to review:  1.0 has no revenue reduction qualifier, whereas 2.0 has the qualifier that your revenue must have been reduced by at least 25% in one quarter of 2020 as compared to the same quarter of 2019.

Here is the SBA link with FAQs and details:

https://www.sba.gov/document/support-second-draw-ppp-loans-how-calculate-revenue-reduction-maximum-loan-amounts-including-what