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员工保留税抵免指南:PPP的替代方案

带便签的PPP贷款有关《商业》 2020年6月号的更多文章& 税 Law 新闻, 点击这里。

《 CARES法案》创建了“员工保留税抵免额”(“ERTC”), which is designed to provide financial relief to employers during the COVID-19 pandemic. The 专家委员会 is a refundable tax credit that is credited against an employer’s share of social security taxes for specific wages paid on or after March 12, 2020 and before January 1, 2021. An eligible employer can access 专家委员会 funds by (1) immediately reducing employment tax obligations, (2) applying for an advance payment of the estimated credit, or (3) calculating the final credit amount at the end of the applicable calendar quarter, usually on Form 941.  Importantly, an employer that has received a Paycheck Protection Program (PPP) loan cannot also claim the 专家委员会 (unless the employer has repaid its PPP loan by 2020年5月14日).

虽然许多企业都将重点放在薪资保护计划上’s loan offering due to its attractive loan forgiveness feature, many businesses are ineligible or have been otherwise unable to receive PPP loan funds. The 专家委员会 is an attractive alternative for companies not participating in the PPP, in addition to the 大街贷款计划,我们之前在这里讨论过.

Below we summarize 专家委员会 eligibility, calculation, options to receive the credit, and other details. The IRS recently published significant additional guidance discussing these issues. Therefore, we recommend that you contact your trusted legal and tax professional before assuming that your organization is eligible.

哪些雇主有资格?

合格的雇主包括企业和非营利组织:

  1. 由于与COVID-19相关的政府命令限制了商务,旅行或小组会议,在2020年的一个日历季度中,必须全部或部分暂停其业务;要么
  2. 整个日历季度的总收入大幅下降。

A significant decline in gross receipts is generally defined as a decline of more than 50% compared to the same quarter in 2019. A business that is eligible for the 专家委员会 due to a significant decline in gross receipts continues to be eligible until the quarter after the business’s gross receipts exceed 80% compared to the same quarter in 2019. The 专家委员会 can only be claimed for calendar quarters in 2020.

Governmental employers are not eligible for the 专家委员会 and self-employed individuals are not eligible for this credit on the earnings made through their self-employment. However, a self-employed individual who employs others and who otherwise meets the requirements to be an Eligible Employer may be eligible for the Employee Retention Credit with respect to qualified wages paid to the employees.

How do eligible employers calculate the 专家委员会?

The 专家委员会 is calculated quarterly and is equal to 50% of qualified wages paid to eligible employees, up to $10,000. Therefore, the maximum credit allowed is $5,000 per employee, subject to the rules discussed below. The qualified wages that are used to calculate the tax credit depend on the average number of employees of a business.

如果该业务在2019年平均雇用100名或更少的员工,则符合条件的业务可能包括在计算抵免额时支付给所有员工的工资,最高为10,000美元。

如果该业务在2019年平均雇用100名或以上的员工,则符合条件的业务可能仅包括支付给因暂停运营或总收入下降而未提供服务的员工的工资。

Qualified sick and family leave wages that the employer claims as a credit under the Family First Coronavirus Response Act cannot also be included when calculating the 专家委员会.

合格的雇主如何申请信用?

The 专家委员会 first reduces the employer’FICA /社会保障的相应部分(相当于工资的6.2%),超出部分可以退还。在存在超额的情况下,组织对于如何申请信用有三种选择。

首先,组织可以通过保留其他薪金税款和付款(包括从员工那里扣留的任何款项)来索取可退还的超额费用。其次,组织可以申请预支可退还的超额费用。要申请预付款,组织必须提交7200表“COVID-19导致的雇主信用预付款”与美国国税局(IRS)进行核对,并且通常需要在季度末使用941表来将预付款与存款和合格工资进行核对。第三,组织可以等待提交941表格,并选择收取超出的部分作为退款。

The IRS recently provided significant additional guidance discussing 专家委员会 eligibility, calculation, and several other important details. Please contact us if you have any questions about the 专家委员会.

请注意,本文在发布时是准确的。由于法律和法规日新月异,请在采取行动之前与您的律师/顾问协商,以确保您拥有最新信息。

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作为福斯特·斯威夫特(Foster Swift)的业务和税务业务团队的成员,泰勒(Taylor)帮助企业和企业主解决和预防问题。他处理业务组建和交易,税务争议,员工福利以及与技术相关的问题。

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