The information in this article is current as of September 2, 2020, 1:37 p.m. EST.

随着冠状病毒继续在全国范围内摇滚企业和个人世界，政府正在争先恐后地寻找提供额外救济的方法。为了帮助冠状病毒的负面影响，总统于2020年8月8日发布了多项执行命令，其中一项与薪资税有关。继续阅读以了解执行订单的内容以及它们如何影响您的业务和员工。

COVID-19薪资税递延行政命令及更多

8月8日，特朗普总统发出了四项行政命令。这些订单提供了以下形式的救济：

• Payroll tax deferral
• Unemployment aid expansion
• Student loan payment deferral
• 保护免于驱逐

查看下面每个行政命令的详细信息。和，请记住，它们不是完全固定在石头上（我们将稍后进行）。

Payroll tax deferral

The first executive order issued has to do with deferring theemployee portion工资税。

As an employer, you’re responsible for withholding certain payroll taxes, likeSocial Security tax(part ofFICA tax），来自员工工资。

As a brief recap, the employee portion of Social Security is 6.2%. This means employers must withhold 6.2% from employee wages for Social Security tax until the employee reaches theSocial Security wage base。Social Security tax is one part of FICA tax, with the other part being 1.45% for医疗保险税（您还必须从员工工资中扣留它）。作为雇主，您必须支付6.2％的社会保障税和1.45％的医疗保险税。

根据总统备忘录，根据执行命令，国税局薪金延期延期将允许雇主从2020年9月1日至2020年12月31日从雇员工资中停止仅扣押社会保障税（6.2％）。薪资税不包括在内。医疗保险税。

TheSocial Security tax deferralallows employers to delay employee Social Security tax payments without any penalties or interest until May of next year.

该员工工资税延期将模仿减税，因为在不扣留社会保障税的员工部分的时间范围内，工人会收到更大的薪水。但是，由于这是延期而不是豁免，因此以后仍将缴纳工资税。

The payroll tax deferral only applies to employees with biweekly pre-tax income of较少的than $4,000. Employees earning under $104,000 annually (roughly $4,000 every two weeks) would be able to take advantage of the payroll tax deferral. But again, these employees would need to pay back the Social Security taxes in 2021.

取决于国会通过的立法和11月的选举，有可能推迟的社会保障税可以原谅。

Payroll tax deferral: opt out

Based on theguidance from the IRS，雇主可以选择退出工资税递延。如果您的公司选择缴纳工资税延期，则无需从员工工资中汇出延期薪资税，直到2021年1月1日至2021年4月30日。工资税应付during this time.

Although there’s not much information about how the process will work,财政部长史蒂文·姆努钦（Steven Mnuchin）说the payroll tax deferral would not be mandatory for employers to implement. And, employers can opt out of having their employees’ payroll taxes deferred.

Unemployment aid expansion

总统还与社会保障税的雇员部分的潜在工资税延期，还发布了有关失业援助的行政命令。

提醒人们，失业福利可以帮助没有自己的过错（例如冠状病毒）失业的工人。获得失业福利的工人将获得一定比例的工资，如果他们仍在雇用。

由于许多因冠状病毒大流行而失业的人，联邦政府将失业率定为每周600美元照顾法案。这项联邦资金于7月底到期。

This order calls for federal unemployment aid to restart at a level of $400 per week. However, the federal government would only pay $300 out of the $400 unemployment benefits. States would be required to chip in the remaining $100.

由于许多州已经少了资金，有些人推测该州州长不会签署该失业计划。

根据该命令，失业援助将持续到2020年12月6日，或直到资金用完为止。

Student loan payment deferral

Another executive order would allow individuals to delay student loan payments through the end of 2020.

该命令将在2020年12月31日之前放弃联邦学生贷款的所有利息。它还允许拥有联邦学生贷款的个人将付款推迟到今年年底。

他能暂时推迟学生贷款支付lp relieve many people of the financial burden. But, the student loan deferment does not mean individuals don’t have to pay back that student loan debt. Full payments would restart on January 1, 2021.

保护免于驱逐

With so many people being unemployed due to COVID-19, many are having difficulties paying rent. And when individuals can’t pay, they could potentially get evicted.

Although this order does not ban evictions and doesn’t promise any aid to renters, it does call for officials to consider an eviction ban and find funds to help out renters.

3月，国会通过了联邦暂停，阻止了许多驱逐。但是，它于7月24日到期。暂停群体覆盖了所有居住在联邦政府抵押贷款的地方的房客。

Things to keep in mind about the executive orders…

Keep in mind that the above executive orders could change. Any changes to taxes or spending are supposed to come from Congress. Because of this, the executive orders will likely be challenged in court.

除了没有得到国会的批准,no definite answer on how many states would want to participate in the expanded unemployment program. Not to mention, it’s unclear if businesses and employees would want to suspend employee payroll taxes, given workers would have to pay them back in 2021.

美国认证公共会计师研究所（AICPA）发送了一封信to the IRS and Treasury Department asking for more clarification and guidance on the payroll tax deferral executive order. The letter asked for guidance on the following:

• 延期是否是自愿的
• Who can opt to defer the payroll taxes (e.g., employee)
• Who is considered to be an “eligible employee” for the deferral
• 如果雇员有多个雇主，工资限额如何工作
• 递延税款的截止日期是多少
• 员工将如何缴纳递延薪资税

On August 28, 2020, the IRS issued guidance on the payroll tax deferral.According to the IRS notice, employers can opt to not withhold Social Security taxes from employees’ paychecks from September 1, 2020 – December 31, 2020. To pay back the deferred taxes, employers must withhold the deferred taxes from employee wages between January 1, 2021 – April 30, 2021 (in addition to other payroll taxes). Interest and penalties will begin to accrue on unpaid taxes starting May 1, 2021. It is up to the employer on whether they will opt into the payroll tax deferral.

该通知指出，如有必要，雇主可以“安排以其他方式从雇员那里收取适用的税收”。但是，它没有提供有关要求的具体细节。

同样，延期只能适用于每两周薪水不到4,000美元（每年104,000美元）的员工。

Stay tuned for more information about the newly-issued executive orders and whether or not they will officially go into effect.

This is not intended as legal advice; for more information, please点击这里。