了解工资保障计划

工资保护计划,新冠肺炎危机,俄亥俄会计师事务所The CARES Act utilizes the infrastructure already in place to focus on the distribution of emergency funds directly to small businesses. This technique can be seen with regard to the 薪水保护计划 (PPP) which is a forgivable loan that utilizes the Small Business Association's 7(a) loan framework. This means that a business owner must go through their local lender to access the program.

美国.S. Chamber of Commerce has put together an excellent Small Business Guide and Checklist regarding Coronavirus Emergency Loans. We touch on this information below, but to access their resource, 请按此下载PDF文件.

美国财政部 还编制了一系列资料:

美国注册会计师协会已经公布 常见问题 关于工资保障计划. 阅读这里.

新的指导

SBA recently issued a new FAQ that is significant for PPP loan borrowers:

问题: Will a borrower’s PPP loan forgiveness amount (pursuant to section 1106 of the CARES Act and SBA’s implementing rules and guidance) be reduced if the borrower laid off an employee, 提出要重新雇佣同一名员工, 但这名员工拒绝了这一提议?

答: No. As an exercise of the Administrator’s and the Secretary’s authority under Section 1106(d)(6) of the CARES Act to prescribe regulations granting de minimis exemptions from the Act’s limits on loan forgiveness, SBA and Treasury intend to issue an interim final rule excluding laid-off employees whom the borrower offered to rehire (for the same salary/wages and the same number of hours) from the CARES Act’s loan forgiveness reduction calculation. The interim final rule will specify that to qualify for this exception, 借款人一定是有诚信的, 书面重新聘用, and the employee’s rejection of that offer must be documented by the borrower. Employees and employers should be aware that employees who reject offers of re-employment may forfeit eligibility for continued unemployment compensation.

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谁是合格的?

一般来说, this program provides forgivable loans to businesses with 500 or fewer employees, 包括:

  • 个体户
  • 其他自由职业者个人
  • 501 (c)(3)非营利组织
  • 501 (c)(19)退伍军人组织
  • 部落的企业

Please Note: Businesses in the hospitality and restaurant industry and certain other businesses are excused from the 500 employee limitation. 请向澳彩体育网上的顾问了解更多信息. 

你需要申请什么

我们的SBA灾难 & CARES Act Loan Task Force has worked to develop a handy template designed to help you pull your application for the Payroll Protection Program loan together. 你可以在这里下载这个文档. For a general overview of the information you will need to collect, please keep reading.

While there are still a lot of unknowns pertaining to the CARES Act, 我们知道申请PPP项目, 你将被要求编译和提交文件.  Below is a list of items you should start gathering now to ensure that you are ready as soon as the government gives us the green light to apply for these funds. Please note that while we consider the following to be necessary to the application process, the final list of necessary documents is subject to change upon receiving final SBA guidance.

  • 2019年和2020年至今的月度损益表
  • 2019年和2020年至今的工资报告
  • 国家收入,工资和失业保险申报
  • 为所有拥有25%或更多股份的人提供id
  • 业务的所有权百分比
  • 商业保险申报页
  • Forecast of financial obligations for 6 months (taking the following four items into consideration)
  • 工资义务文件
  • 利息费用
  • 租金费用
  • 效用支付
  • SOS文档
  • Tax ID/Employer Identification Number and complete ownership information
  • 实体的文章
  • 个人财务报表
  • 企业债务安排
  • 2017年和2018年的企业纳税申报表

贷款的细节

Loan amounts are determined by a formula that is tied to the business's payroll costs (2.是危机前每月平均工资成本的5倍). The maximum loan amount is $10 million and the maximum interest rate is 1 percent.

如何在危机前计算你公司的工资:

  • 合格的工资成本
    • 总赔偿(每人每年不超过10万美元)
    • 包括假期费用, 父母的, 家庭, medical or sick leave (excluding qualified sick and 家庭 leave for which a credit is allowed under the Families First Coronavirus Response Act)
    • 包括解雇或离职津贴
    • 包括团体医疗福利/保费
    • Including retirement benefits (company contributions; employee contributions included in compensation above)
    • 包括州或地方工资税(不包括联邦)

容许贷款用途包括:

  • 工资成本(如上计算)
  • 按揭利息、租金和公用事业费用

贷款宽恕流程

点击这里查看详细信息. 

Forgiveness on this loan is equal to the amount spent by the borrower during an eight-week period after the date the loan is disbursed (borrower may delay disbursement of the loan for up to 10 calendar days) on payroll costs, 任何按揭的利息支付, 支付任何租约的租金, 以及任何公用事业的费用. 此外,业务:

  • 2020年6月30日以后必须向银行申请宽免吗.
  • You will owe money when your loan is due if you use the loan amount for anything other than payroll costs, 抵押贷款利率, 租金, 在得到贷款后的8周内支付公用事业费用. 由于可能的高订阅, it is anticipated that not more than 25 percent of the forgiven amount may be for non-payroll costs. You will also owe money if you do not maintain your staff and payroll.
    • 员工人数: Your loan forgiveness will be reduced if you decrease your full-time employee headcount.
    • 工资水平: Your loan forgiveness will also be reduced if you decrease salaries and wages by more than 25 percent for any employee that made less than $100,2019年的年化销售额为1万美元.
    • 重新招聘: 截止到6月30日, 2020, to restore your full-time employment and salary levels for any changes made between February 15, 2020, 和4月26日, 2020.
  • Portions of loans not forgiven are payable over a maximum of two years at a maximum rate of 1 percent interest.

For a full explanation of PPP Forgiveness and to download and learn more about the Paycheck Protection 贷款宽恕应用程序, 点击这里.

寻求帮助

由于COVID-19危机的性质, this information may be subject to revision as we are able to get more guidance from banks, SBA, 和美国.S. 财政部. 建议您与您的 澳彩体育网上 & 助理顾问,法律顾问,和你的贷款人.