It’s a bit confusing. I believe that, through August 4, players will be able to hold on to 50 percent of points from 2019 events that were not held in 2020 (like Indian Wells, Miami, and Wimbledon). They will also be able to hold on to 50 percent of points from rescheduled 2020 events like RG into 2022. Of course, if they better their 2019 or 2020 performance during 2021, they’ll keep 100 percent of their points.
So basically Roger Federer won’t be penalized that much for skipping Miami, since he’ll be able to keep 500 points until they drop in 2022. Which I’m sure he knew beforehand.
It's amazing to watch people on the left talk about who won't be showing up to the polls in 2022 or 2024 as if everyone lives on Twitter and nothing could possibly happen in the interim that would affect how and why people vote.