薪水保护计划 Loan Forgiveness Application

薪水保护计划 | PPP Loan Forgiveness Application | Ohio CPA 公司在周五, 5月15日, 2020, 美国小企业管理局发布了备受期待的工资保障计划(PPP)贷款减免申请. 这一申请有助于解决PPP最初提供的贷款减免条款所导致的几个关键问题, t在这里 continues to be elements of uncertainty and additional questions. Please refer back to this page for ongoing guidance on the document, 本身, as well as the actual application process. We will continue to update this page as additional details are revealed and more is known.

Click the button below to open the official PPP Loan Forgiveness Application and instructions. Once opened, you will have the option to print or download it to your device.


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IRS Issues Guidance That Impacts Deductibility Of Expenses Related To PPP Loan Funds

查看随需应变网络研讨会

Doug Houser, Matt Long, and Paul McEwan, members of 澳彩体育网上's SBA & PPP贷款工作小组为您剖析PPP贷款宽免申请流程,并解答您最迫切的问题. Click the links below to view the free, on-demand webinars:


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Business Costs Eligible For Forgiveness

工资费用|非工资费用|工资保障计划贷款减免申请|俄亥俄州注册会计师事务所在PPP项目下,哪些与商业相关的成本是有资格减免的,这个问题一直存在. 根据申请, 一般来说, you are eligible for loan forgiveness for payroll costs 支付 和工资成本 发生 during the eight-week (56-day) covered period.

Important: Your eight-week period starts on the date that your loan is received. 例如, if you received your company’s PPP Loan on Friday, 4月10日, 2020, then the last day of your eight-week period will land on Thursday, 6月4日, 2020.

工资成本

小企业管理局选择对PPP贷款宽免申请所述的八周期间采用混合现金/权责发生制会计方法,因为它涉及工资和非工资费用. T在这里fore, the pre-payment of any qualified expenses will not be allowed. 话虽如此,雇主们 允许包括在8周期间支付的任何工资成本(即使是在8周期间之前发生的), as well as payroll costs 发生 during the eight-week period, 包括8周内发生但未支付的工资成本,只要工资是在下一个正常的工资发放日或之前支付的. We’ve provide some additional points of interest below:

  • 仅供发薪用途, 雇主可以选择使用与他们的八周周期最接近的工资周期的另一种工资涵盖期.
  • 对于每个员工, 有资格减免的现金补偿总额不得超过$100的年薪,000, 按所涵盖期间的比例. This means that the gross compensation is limited to $15,385 for any employee during the eight-week period.
  • The employer portion of health care and retirement benefits include the amounts 在8周内支付 or 发生 during the 8-week period and 支付 on or before the next payroll date.
    • 医疗保健福利——可以是与提供完全保险(保险费)或自我保险福利(大概是索赔)有关的费用, 管理费用, 和止损的溢价, 以及可能的其他相关费用)
    • 退休福利——8周期间采用的会计基础有效地消除了在8周期间之后获得的2020年退休福利, such as discretionary profit sharing and cash balance plan contributions.
  • Workers' compensation premium is not includable. The instructions specifically reference only state payroll-related 税.
  • 状态-related payroll 税 are includable

Nonpayroll成本

Non-Payroll Expenses | Rent, Mortgage, Utilities | Ohio CPA 公司而PPP的主要目的, is to ensure that employers can continue to pay their employees, 部分PPP贷款也可用于抵消在八周期间支付的其他符合条件的非工资成本(即使这些成本是在八周期间之前发生的), as well as costs 发生 during the eight-week period, 包括在八周内发生但尚未支付的费用(如在下一个常规到期日或之前支付). 然而, 这些成本, 为了贷款减免的目的, cannot be more than 25 percent of the total loan forgiveness amount.

Nonpayroll costs that are eligible for forgiveness are:

  • 担保抵押贷款的义务, 包括2月2日之前发生的任何商业按揭债务的利息(不包括预付或支付本金). 15, 2020.
  • 覆盖租赁义务, 包括2月前生效的不动产或个人财产租赁协议规定的营业租金或租赁付款. 15, 2020年(向关联方支付租赁款项或设备租赁款项不受限制).
  • 覆盖工具支付, including business payments for distribution of electricity, 气体, 水, 运输, 电话, or internet access for which service began before Feb. 15, 2020.

DOWNLOAD THE AICPA'S PPP LOAN FORGIVENESS CALCULATOR

PPP Loan Forgiveness Reductions For Consideration

员工人数减少 | PPP Loan Forgiveness Application | Ohio CPA 公司小企业管理局PPP贷款减免申请的发布为我们提供了急需的指导,不仅是在决定哪些成本将被减免的时候, 但宽恕是如何计算的. 该文件还为我们提供了雇主应该牢记的关键减免政策. For your information, we’ve outlined two key PPP loan forgiveness reductions below.

  1. 员工人数减少
    • The full-time employee (FTE) calculation is based on an employee working 40 hours/week.  为每一个员工, you must calculate the average number of hours 支付 per week, 除以40, and round the total to the nearest tenth. The maximum for each employee is capped at 1.0.
      • 简化方法选择:赋值1.0 for employees who work 40 hours or more per week and 0.工作时间较短的员工可获得5英镑.
    • 将您所选的危机前的8周期间的平均兼职员工与您所选的危机前期间的平均兼职员工进行比较.
      • 你的宽恕量将被限制在宽恕量乘以以下的商:你在八周期间的平均寿命/你在危机前选择的平均寿命.
  2. 工资/工资减少
    • For the purposes of loan forgiveness reductions, 只有在8周内,总报酬减少25%以上的员工才会被考虑.
    • You will use the first quarter of 2020 (Jan. 1, 2020 to March 31, 2020) as your comparison period.
    • The reduction 将 based on the employee’s average annual salary or wage.
    • 这一削减将等于在涵盖的八周期间,按比例计算的年度平均薪酬削减超过25%的每名雇员的总和.  See the instructions for more detailed guidance.

提醒:在八周内未用于上述指定费用的贷款收益将不会被豁免.


DOWNLOAD THE AICPA'S PPP LOAN FORGIVENESS CALCULATOR

宽恕安全的港口

Full Time Equivalent | Employees | Ohio CPA 公司尽管SBA已经发布了指导方针,规定如果雇主在涵盖期间减少企业员工人数,或者由于危机导致工资/工资减少,他们的PPP贷款宽免额将会减少, this will not be the case if a safe harbor is met. In addition to calculating your FTEs during the covered period, you will also be required to calculate FTEs for two additional periods:

  1. 从2月起. 2020年15日至2020年4月26日
  2. 支付期限包括2月. 15, 2020

一旦你有了这些信息, 根据SBA, if the average FTEs for the first period is fewer than the FTEs for the second period, you must then compare your average FTEs for the second period to your total FTEs come June 30, 2020. What the SBA is looking for is for your FTEs on June 30, 2020, to be the same or greater than the number of FTEs you had on Feb. 15, 2020. 最终, they want you to show that your business has bounced back and is operating at pre-COVID-19 levels.

看来,工资削减因素的安全港湾只是简单地比较了6月30日的工资和2月15日的工资的年化工资. As long as the June 30 annualized wage is at least as much as the Feb 15 annualized wage, the safe harbor is met for that employee.

最后, 如果你能证明任何FTE减免是由于你无法控制的情况,你的贷款减免金额将不会减少. Specifically that during the eight-week period:

  • You made a good-faith, written offer to rehire an employee that was rejected by the employee.
  • 那个被解雇的员工.
  • 该员工自愿辞职
  • The employee voluntarily requested and received a reduction of hours.

托尼·尼蒂(Tony Nitti)就这个话题为《澳彩体育网上投注》(Forbes)写了一篇非常详细和翔实的文章,探讨了PPP贷款宽减申请, 完整的例子和计算. 检查一下 在这里 为了增添清晰.

也, 请注意,某些行业的强烈游说可能会导致一些立法上的改变.  特别是:

  • 8周的试用期可延长,及
  • The 75% payroll cost requirement may be relaxed, and
  • 国税局关于与PPP贷款减免有关的费用不可扣除的立场可能被具体立法所推翻.

PPP贷款减免申请帮助

You don’t have to tackle this project alone. The PPP Loan Forgiveness Application has many parts and is very complicated, but resources are available to help you collect and calculate the required information. 的澳彩体育网上 & 澳彩体育网上投注 COVID-19 Task Force is available to answer any question you may have. 今天就给我们的专家团队发邮件,与我们的团队成员交谈或点击下面的按钮开始PPP贷款减免申请流程.


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