美国国税局发布了伦理委员会的指导意见,国会正在考虑提前终止

美国国税局发布了关于 留住员工的信用 (伦理委员会). 的 credit was created in March 2020 to encourage employers to keep their workforces intact during the 新型冠状病毒肺炎 pandemic. 注意2021-49年解决了各种问题, particularly those related to the extension of the credit through 2021 by the 美国救援计划法案 (ARPA).

的 guidance comes as Congress weighs ending the 伦理委员会 early to help offset the costs of the pending infrastructure bill. As of now, the credit is worth as much as $28,000 per employee for 2021, or $7,000 每季度.

伦理委员会的必需品

关心行为 一般为以下情况的雇主提供伦理委员会:

  • Operations were fully or partially suspended due to a 新型冠状病毒肺炎-related government shutdown order, or
  • Gross receipts dropped more than 50% compared to the same quarter in the previous year (until gross receipts exceed 80% of gross receipts in the earlier quarter).

的 credit originally equaled 50% of “qualified wages” — including healthcare benefits — up to $10,从3月13日起,每位合格员工可获5,000元, 2020, 在12月31日, 2020. 因此,2020年的最大福利是每位员工5,000美元.

And initially, businesses couldn’t benefit from 这两个 the 伦理委员会 and the popular 薪水保护计划 (购买力平价). 大多数人选择了购买力平价, 哪一个, 其他的优势, 他们把钱放进口袋的速度比贷款要快.

2020年12月 综合拨款法案 (创新艺人经纪公司) provided that employers that receive 购买力平价 loans still qualify for the 伦理委员会 for qualified wages not paid with forgiven 购买力平价 loans. 韩国政府还将贷款期限延长至2021年6月30日.

除了, 创新艺人经纪公司将信用额度提高到合格工资的70%, 1月1日开始, 2021, 并将每位员工合格工资的上限从10美元提高,000 每年 to $10,000 每季度 — so employers could obtain a credit as high as $7,000 每季度 per employee.

的 创新艺人经纪公司 also expanded eligibility by reducing the requisite year-over-year gross receipt reduction from 50% to only 20%. And it increased the threshold for determining whether a business is a “large employer,” and therefore subject to a more stringent standard when computing the qualified wage base, 从100到500名员工.

ARPA将伦理委员会延长到2021年底. It also made some changes that apply solely to the third and fourth quarters of 2021.

关于ARPA更改的指导

的 majority of the IRS guidance deals with issues raised by the ARPA’s 伦理委员会-related provisions, 包括:

适用于雇佣税. Under the 关心行为, employers could claim the 伦理委员会 only against Social Security taxes. 该指南指出, 2021年第三和第四季度, employers are entitled to claim the credit against their share of Medicare taxes, 超过部分可退还.

最大数量. 最高限额为7美元,000 per employee 每季度 for the first and second quarters of 2021 continues to apply to the third and fourth quarters. 不过,对所谓的“复苏初创企业”也有单独的限制.

复苏的创业企业. ARPA扩大了符合erc资格的雇主的范围,包括:

  • 2020年2月15日之后开始运营,并且
  • Have average annual gross receipts for the three previous tax years of less than or equal to $1 million.

的se employers can claim the credit without suspended operations or reduced receipts, 多达50美元,到2021年第三和第四季度,每季度总计将达到1万美元.

的 guidance clarifies that a taxpayer hasn’t begun operating until it has begun functioning as a going concern and performing those activities for 哪一个 it was organized. It also provides that the determination of whether a taxpayer is a recovery startup business is made separately for each quarter.

合格的工资. 的 ARPA directs extra relief to “severely financially distressed employers” with less than 10% of gross receipts for 2021 when compared to the same calendar quarter in 2019. 的se businesses may count as qualified wages any wages paid to an employee during any calendar quarter — regardless of employer size.

注意,ARPA禁止“双重倾斜”.“工资考虑到几个商业税收抵免(例如, 研究, 授权区域, 以及工作机会税收抵免, as well as credits for COVID-related paid sick and family leave) can’t also be taken into account for purposes of the 伦理委员会.

与关闭的场馆和餐馆振兴赠款相互作用. According to the guidance, recipients of a Shuttered Venue Operator Grant or a 餐厅振兴基金 grant may not treat any amounts reported or otherwise taken into account as payroll costs for those programs as qualified wages for 伦理委员会 purposes. 这类雇主必须保留支持他们声称的erc的文件.

各种各样的问题

的 guidance addresses several other lingering issues related to the 伦理委员会 for 2020 and 2021. 例如,它澄清了“全职员工”的定义.”

的 notice explains that employers needn’t include full-time equivalents when calculating the average number of full-time employees for purposes of determining whether an employer is a large or small eligible employer. 但, 以确定合格的工资, 员工的地位无关紧要, so wages paid to non-full-time workers may be treated as qualified wages (assuming all other applicable requirements are met).

指引亦进一步说明:

  • 小费和45B款的处理,
  • 符合资格的工资扣减时间、
  • 2021年的季度选举,
  • 总收益安全港,并
  • 不包括支付给大股东的工资.

关于上面最后一项的规则, 哪些将所有权归于业主的家庭成员, could significantly reduce the amount of the 伦理委员会 for family-owned corporations. A footnote in the guidance indicates that even the wages paid to minority owners might end up excluded from the 伦理委员会 computation.

伦理委员会的未来还不确定

美国.S. Senate has passed infrastructure legislation that would eliminate the 伦理委员会 for the fourth quarter of 2021. 然而, 众议院在秋季休会, 因此,信贷的命运仍然不确定. 有关伦理委员会最新指南的更多信息,请OG真人.

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