Coronavirus payroll tax credits are no longer in effect. Congress passed the Infrastructure Investment and Jobs Act, which President Biden signed on November 15, 2021. The new expiration date of the ERTC is September 30, 2021 for most businesses. Paid leave credits expired on September 30, 2021.
One of the coronavirus small business relief measures comes in the form of employer tax credits. There are two groups of refundable coronavirus tax credits available for employers: 1) COVID-19-related tax credits for paid leave and 2) Employee Retention Credit.
继续阅读以了解有关工资税抵免额以及您是否符合条件的更多信息。
Coronavirus tax credits for employers
The employer tax credits help offset employer hardships relating to payroll.
家庭第一冠状病毒反应法案（FFCRA）建立了COVID-19税收抵免。这些学分可以帮助中小型雇主负担得起与FFCRA所要求的冠状病毒相关的病假和家庭假。
《冠状病毒援助，救济和经济安全法》（CARES法案）建立了员工保留信用。该信贷鼓励雇主在冠状病毒相关的困难期间让雇员保持工资单。
美国救援计划（ARP）延长了带薪休假至2021年9月30日。它还将员工保留信贷扩展到2021年12月31日，并扩大了信贷。《合并拨款法》（该法或CAA）于2020年12月27日签署为法律。新法律扩大了员工保留信贷。
1. COVID-19 paid leave tax credits (FFCRA)
Under the FFCRA, employers with fewer than 500 employees are required to provide qualifying employees with paid sick time or paid family leave.
Here’s a brief summary of the FFCRA-mandated paid leave:
- 带薪病假：如果员工的定期工资为10天（每天最高511美元），如果他们有冠状病毒或三分之二的工资（每天最高$ 200），如果他们需要照顾其他患有冠状病毒的人
- 带薪家庭假：如果儿童的学校或护理地点因冠状病毒而关闭，则为三分之二的付费时间为三分之二（每天最高200美元）
The COVID-19 tax credits give businesses the funds to provide these required benefits. There is a paid sick leave refundable credit and a paid family leave refundable credit. BothFFCRA leavecredits reimburse employers, dollar-for-dollar, for the cost of providing paid leave (up to the maximum amounts). Self-employed individuals can also qualify for receiving these tax credits.
COVID-19 tax credits are increased by the:
- Qualified health plan expenses allocable (i.e., the cost of maintaining coverage for the employee on leave) to the leave wages
- 雇主在休假工资上的医疗保险税
This means your total tax credit claim can include the:
- 带薪休假你给员工
- Employer Medicare tax on the leave wages
- 与休假工资相关的健康计划费用
请记住，带薪休假不受社会保障税的雇主部分的约束。因为您不对这些工资缴纳雇主SS税，所以不要将其视为税收抵免的一部分。
您可以索取任何有偿休假工资的税收抵免April 1, 2020 – September 30, 2021。
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谁可以要求获得19届带薪休假学分？
如果您根据FFCRA或美国救援计划向员工提供有偿的病假和家庭休假，则您有资格获得税收抵免。
你可以claim the paid leave credits if you:
- Have fewer than 500 employees
- 向雇员或员工提供有偿生病或家庭休假工资
带薪休假税收抵免如何工作？
您可能想知道这些税收抵免如何工作。According to the IRS：
根据《内部税收法》第3111（a）条对雇主征收的税款，并根据所有雇员支付的所有工资和赔偿。”
What this means to you is that you can hang onto federal employment taxes on wages during the allowed time period that you normally would have deposited with the IRS. This includes both withheld employee taxes and your employer taxes. The IRS allows employers to fund the paid leave like this “in anticipation of receiving the credits.”
The taxes you can retain instead of depositing with the IRS include:
- 联邦所得税
- Employee share ofSocial Security tax
- Employee share of Medicare tax (plus additional Medicare tax, if applicable)
- 雇主的社会保险税
- Employer share of Medicare tax
同样，您不对带薪休假的工资缴纳社会保障税，上面的清单是指在整个时间内定期工资的税款。
如果您向员工提供带薪休假并获得更多的学分，而不是您所欠的税款，则有权退款。
How do I claim my FFCRA and ARP tax credits?
您可以在联邦就业纳税申报表上要求获得COVID-19的带薪休假税收抵免。对于大多数雇主而言，这意味着雇主的季度联邦纳税申报表941表格。
You might also claim the credit on Form 944, Employer’s ANNUAL Federal Tax Return, or Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees.
On the employment tax return, report the total qualifying leave wages, health plan expenses associated with those wages, and employer share of Medicare tax on the leave wages.
我需要做什么样的记录？
To claim the credit, you must have the documents to back it up. If you fileForm 7200, keep a copy of the form in your records, too. Keep all documents in your records for at least four years.
Keep documents showing how you determined the:
- Amount of qualified sick and family leave wages
- Qualified health plan expenses allocated to the paid leave wages
- Employees were qualified to receive the wages (e.g., a doctor’s note)
2. Employee Retention Credit (CARES Act)
Under the CARES Act ARP, and CAA, eligible employers able to keep employees on their payroll can claim the Employee Retention Credit.
根据CAA，员工保留信贷是可退还的税收抵免，等于合格工资的70％，每位雇员高达10,000美元，雇主于2021年截至2021年9月30日向其雇员付款。
The maximum credit amount in 2021 is $7,000 per employee for all calendar quarters.
谁能要求员工保留信用？
Employers eligible for the Employee Retention Credit are those who, in any calendar quarter in 2020, have either:
- Fully or partially suspended operations as a result of orders from a governmental authority due to the coronavirus
- 总收入大幅下降
根据ARP，2020年2月15日之后成立的新初创公司，每年收入高达100万美元的年收入也可以索取该贷方。经历了90％或以上收入下降的企业（与上一年同一日历季度相比）也可以宣称。
How does the tax credit work?
So, how does the Employee Retention Credit work?According to the IRS：
The credit is allowed against the employer portion of Social Security taxes under section 3111(a) of the Internal Revenue Code, and the portion of taxes imposed on railroad employers under section 3221(a) of the RRTA that corresponds to the Social Security taxes under section 3111(a) of the Code.”
雇员保留信贷使雇主获得降低雇主社会保障税责任的信用。如果您的信贷大于您的SS税收责任，您将获得退款。
So, what are qualifying wages? Qualifying wages are the wages and compensations employers pay to employees, as well as qualified health plan expenses associated with those wages during the time period.
的数量全职等效（FTE）您在2019年拥有的员工也确定合格工资：
- Employers who averaged fewer than 500 FTEs:The tax credit is based on wages you paid to all employees (during the period of suspended operations or gross receipts decline)
- Employers who averaged more than 500 FTEs:The tax credit is based on wages paid to employees who did not work (during the period of suspended operations or gross receipts decline)
FFCRA paid leave wages不是合格的工资you can claim the Employee Retention Credit on.
如果你有更多的学分比某些联邦employment taxes you owe, you are entitled to a refund.
How do I claim this credit?
Claim the Employee Retention Credit on your federal employment tax return (e.g., Form 941, 944, 943, etc.). Report the total qualifying leave wages.
The IRS will release Form 941 instructions on how to show your reduced tax liabilities for the quarter on the document.
我需要做什么样的记录？
To claim the Employee Retention Credit, keep the following for at least four years:
- Documents showing how you figured the amount of the Employee Retention Credit
- Documents showing you were eligible for the Employee Retention Credit based on suspended operations or gross receipts decrease
If you filed Form 7200, keep a copy in your records, too.
除了税收抵免外，还有什么其他帮助？
除了与冠状病毒相关的税收抵免外coronavirus loans。
Coronavirus loan options include the Paycheck Protection Program (PPP) loans, Economic Injury Disaster Loan, and SBA Express Bridge Loan.
What employer relief combinations can you take?
你可以claim the paid leave tax credits and receive a PPP loan. However, the paid leave wages do not count toward your eligible “payroll costs” under the PPP’s loan forgiveness.
多亏了《合并拨款法》，企业除参加PPP外，还可以获得员工保留信贷。
您还可以要求员工保留信用和带薪休假信用额度。但是，您不能在相同的工资上要求这两个学分。
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