So, when it comes to a PPP loan vs. Employee Retention Credit, which should you choose? Thanks to the Consolidated Appropriations Act, you don’t have to choose anymore.Now, you can claim the ERC and take out a PPP loan.
Get the facts about both types of relief measures below.
PPP贷款与员工保留信用
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) established both the Paycheck Protection Program and Employee Retention Credit. And, a number of laws since (e.g., Consolidated Appropriations Act) have extended and expanded these measures.
两种救济措施都鼓励雇主让雇员保持工资单。他们本质上为雇主提供资金以支付工资成本。一种以SBA保证贷款的形式出现，另一个以A的形式出现工资税抵免。
在下面了解两者。
What are they?
薪水保护计划:The PPP is a forgivable loan employers can apply for through an approved lender to help cover payroll costs (wages up to $100,000, employee benefits, and state and local taxes). Employers can also use some of the funds (40%) to cover interest on mortgages, rent, utilities, operations expenditures, covered property damage, supplier costs, and worker protection expenditures.
Employee Retention Credit:The credit is a refundable payroll tax credit employers can claim on their federal employment tax return to cover employee wages and qualified health plan expenses associated with those wages.
Am I eligible?
薪水保护计划:All small businesses with 500 or fewer employees andsome businesses in certain industries拥有500多名员工可以申请PPP贷款。这包括自雇人士，独立承包商，独资经营，非营利组织，退伍军人组织，部落企业，住房合作社，媒体组织和小型农业合作社。
Employee Retention Credit:Employers of any size are eligible for the Employee Retention Credit if they meet the qualifications. But, self-employed individuals cannot claim the credit for their self-employment services or earnings.
To qualify, you must have experienced either of the following in any calendar quarter in 2020:
- 由于浸全部或部分暂停操作ID-19-related government orders
- Experienced a significant decline in gross receipts or revenue due to the coronavirus
What is the timeframe?
薪水保护计划:小型企业和独资企业必须在2021年5月31日之前申请（这要归功于《薪水保护计划扩展法》 2021年）。请注意，资金是有限的，贷款基于先到先得的基础。
Employee Retention Credit:Employers can claim this payroll tax credit on qualifying wages paid through December 31, 2021.
How much could I receive?
薪水保护计划:首次申请人可以收到最高1000万美元的最高贷款。第二次申请人可以收到高达200万美元的贷款。贷款金额基于雇主在合格期内的平均工资成本，再加上25％。
Employee Retention Credit:雇主可以获得每位雇员7,000美元的最高信用证。信用额的价值占合格工资的70％和相关的合格健康计划费用支付给员工的费用（每位员工的工资最高为10,000美元）。
Again, employer size doesn’t matter when it comes to Employee Retention Credit eligibility. However, your average number offull-time equivalent employeesin 2019 determines qualifying wages.
If you averaged fewer than 500 FTEs, your tax credit is based on wages paid to all employees during the period of suspended operations or gross receipts decline. If you averaged more than 500 FTEs in 2019, the tax credit is based on wages paid to employees who不工作during the period of suspended operations or gross receipts decline.
How do I apply?
薪水保护计划:要申请PPP贷款，请填写首先抽奖申请表or第二吸引申请表并申请批准的贷方。您还需要其他文件，例如企业雇佣税表和薪资分类帐的副本。
Employee Retention Credit:您可以通过保留捐款而不是将其存放给IRS来减少欠税负债。索取您的联邦雇用纳税申报表（例如表格941、944或943）的信用。
What are my repayment responsibilities?
薪水保护计划:PPP loans are 100% forgivable on the principal amount (plus accrued interest) if you use them for qualifying expenses and meet SBA requirements (e.g., borrowers of certain loan amounts must maintain employee count and salary levels). If you use part of the loan for non-qualifying reasons, that portion is not forgivable.
PPP贷款的还款计划为五年，固定利率为1％。
Employee Retention Credit:You do not have to repay the Employee Retention Credit.
但是，如果您获得了学分的提前（使用表格7200），在提交联邦雇用纳税申报表时，您需要考虑该金额。
我需要做什么样的记录？
薪水保护计划:Request loan forgiveness through your lender. You need documents showing the number of full-time equivalent employees you have and pay rates, as well as eligible non-payroll expenses.
Employee Retention Credit:保留文件，显示您如何计算信用额。此外，保留文件表明您必须暂停操作或经历总收入的减少。如果您申请了预付款，请在记录中保留7200表格的副本。
No double-dipping with paid leave
根据第一项冠状病毒反应法案，有带薪税收抵免是建立的。它使需要提供的雇主coronavirus paid leavereceive a tax credit for the amount of the paid leave wages.
您可以申请薪水保护计划贷款，要求雇员保留信用额，并要求FFCRA带薪休假信贷。
但是，您不能两次浸入。
如果您选择获得员工保留信贷和带薪休假信用，则不能以相同的工资索取这些信用额。因为您只能在带薪休假工资上要求带薪休假信用额，因此您不能要求FFCRA带薪休假工资的员工保留抵免额。
而且，如果您收到薪水保护计划贷款和索赔带薪贷方，则带薪休假工资不算在PPP的贷款宽恕下算作符合条件的“工资费用”。因为您声称在FFCRA带薪休假工资上获得带薪休假信用额，所以请勿将FFCRA带薪休假工资视为薪水费用，因为要求PPP贷款宽恕。
| 尽管薪水保护计划已经结束，但其他形式的政府援助也可以用于宣布的灾难和紧急情况。下载我们通过灾难和紧急情况导航的免费指南here呢 |
本文已从2020年4月13日的原始出版日期开始更新。
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