工资保护计划贷款减免申请

在周五, 5月15日, 2020, the Small Business Administration released it’s much anticipated 薪水保障计划 (PPP) Loan Forgiveness Application. While this application helps resolve several key issues and questions that have resulted from the initial loan forgiveness provision of the PPP, 不确定因素和其他问题仍然存在. 请参阅本页以获取有关该文件的持续指导, 本身, 以及实际的申请过程. 随着更多细节的披露和了解，我们将继续更新此页面.

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美国国税局发布指导意见，影响与PPP贷款基金有关的费用扣除

观看点播网络研讨会

Doug Houser, Matt Long和Paul McEwan, 意图的SBA成员 & PPP Loan Task Force break down the PPP Loan Forgiveness Application process and answers your most pressing questions. 点击以下链接观看免费点播网络研讨会:

关于申请

企业成本可获宽免

T在这里 have been a lot of questions regarding which business-related costs are eligible for forgiveness under the PPP program. 根据申请, 一般来说, 你有资格获得工资费用贷款减免支付工资成本发生在八周(56天)的覆盖期内.

重要提示:您的八周期限从收到贷款之日开始. 例如, 如果你在周五收到你公司的PPP贷款, 4月10日, 2020, 那么你八周课程的最后一天就是星期四了, 6月4日, 2020.

工资成本

The SBA has opted to utilize a hybrid cash/accrual basis of accounting for the eight-week period outlined in the PPP Loan Forgiveness Application as it relates to both payroll and nonpayroll costs. 因此，不允许预付任何符合条件的费用. 话虽如此，雇主们将 allowed to include any payroll costs 8周内支付 (even if they were 发生 prior to the eight week period), 以及八周期间发生的工资费用, including any 发生 but un支付 payroll costs during the 8-week period as long as wages were 支付 on or before the next regular payroll date. 我们在下面提供了一些额外的兴趣点:

仅供发工资之用, employers can elect to use an alternative payroll covered period that mirrors the payroll cycle closest to their eight-week period.
每位员工, the total amount of cash compensation eligible for forgiveness may not exceed an annual salary of $100,000, 按所涉期间的比例计算. 这意味着赔偿总额限制在15美元,在八周的时间里，每名员工的工资是385美元.

医疗保健和退休福利的雇主部分包括数额 8周内支付或在8周期间发生，并在下一个发薪日或之前支付.
- Health care benefits – can be expenses related to providing fully insured (premiums) or self-insured benefits (presumably claims, 管理费用, 还有止损保费, 以及可能的其他相关费用)
- Retirement benefits – The basis of accounting adopted for the 8-week period effectively eliminates any 2020 retirement benefits earned after the 8-week period, 如酌情分配利润和现金余额计划供款.
不包括工伤保险费. 这些说明特别提到了与州工资相关的内容税.

包括州相关的工资税

Nonpayroll成本

而PPP的主要目的, 是为了确保雇主能够继续支付雇员工资, a portion of the PPP Loan can also be used to offset other eligible nonpayroll costs that were 支付 during the eight-week period (even if the costs were 发生 prior to the eight-week period), 以及八周期间发生的费用, including any 发生 but un支付 costs during the eight-week period if 支付 on or before the next regular due date. 然而, 这些成本, 以免除贷款为目的, 不能超过贷款减免总额的25%.

符合豁免条件的非工资成本包括:

担保抵押债务, which include payments of interest (not including prepayment or payment of principal) on any business mortgage obligation on real or personal property 发生 before Feb. 15, 2020.
承保的租金义务, which include business rent or lease payments pursuant to lease agreements for real or personal property in force prior to Feb. 15, 2020年(不限制向关联方支付租赁款项或设备租赁款项).
承保的公用事业费用, 包括电力分配的商业支付, 气体, 水, 运输, 电话, 或2月1日之前开始提供服务的互联网接入. 15, 2020.

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PPP贷款减免供考虑

The release of the SBA’s PPP Loan Forgiveness Application provides us with much-needed guidance when it comes to determining not only which costs 将 forgiven, 但宽恕将如何计算. The document also provides us with insight into key forgiveness reductions employers should keep top-of-mind. 为了供您参考，我们在下面列出了两个关键的PPP贷款减免.

员工人数减少
- 全职员工(FTE)的计算是基于员工每周工作40小时. 对于每个员工, 你必须计算每周的平均工作时数, 把这个数除以40, 把总数四舍五入到最接近的十分之一. 每个员工的上限是1.0.
  - 简化方法选择:赋值1.每周工作40小时或以上的员工为0.工作时间较短的员工5小时.
- Compare your average FTEs for the eight-week covered period to average FTEs during your selected pre-crisis period.
  - Your forgiveness amount 将 limited to the forgiveness amount multiplied by the quotient of: Your average FTE during the eight-week period/your average FTE during the pre-crisis period chosen.
工资/工资减少
- 为减免贷款的目的, only employees who had gross compensation reduced by more than 25 percent during the eight-week period 将 considered.
- 您将使用2020年第一季度(1月9日). 2020年1月1日至2020年3月31日)作为您的比较期.
- 减薪将基于员工的平均年薪或工资.
- This reduction will equal the sum of each employee with a pro-rated annual average compensation reduction greater than 25 percent during the covered eight-week period. 有关更详细的指导，请参阅说明.

REMINDER: Any loan proceeds not used during the eight-week period on the specified expenses listed above will not be forgiven.

下载美国会计师公会PPP贷款减免计算器

宽恕安全的港湾

While the SBA has released guidelines that state the amount of an employer’s PPP loan forgiveness 将 reduced if they reduce the business’s headcount during the covered period or if they see a salary/wage reduction due to the crisis, 如果遇到安全港，情况就不是这样了. 除了计算你在承保期间的全职工作经验外, 你亦须计算另外两个期间的全职工作津贴:

2月起. 至2020年4月26日
包括2月1日在内的工资期. 15, 2020

一旦你有了这些信息, 根据SBA, 第一期的平均全职员工数少于第二期的, 然后，你必须将第二学期的平均总工作量与6月30日的总工作量进行比较, 2020. SBA正在寻找的是6月30日的fte, 2020, 等于或多于你在二月一日的全职雇员数目. 15, 2020. 最终, 他们希望你证明你的业务已经反弹，并处于covid -19前的水平.

It appears that the safe harbor for the wage reduction factor is simply comparing the annualized wage/salary for each employee during the payroll that includes June 30 to the annualized wage/salary for the payroll that contains Feb 15. 只要6月30日的年化工资至少等于2月15日的年化工资, 那个雇员的安全港已经满足了.

最后, your loan forgiveness amount will not be reduced if you can show that any FTE reduction was due to circumstances outside of your control. 具体来说，在八周期间:

你真诚地书面提出要重新雇用一名员工，但被该员工拒绝了.
有理由被解雇的员工.
员工自愿辞职
这名雇员自愿要求减少工作时间，并得到了削减.

Tony Nitti wrote a very detailed and informative article for Forbes on this topic that examines the PPP Loan Forgiveness Application, 完整的例子和计算. 来看看在这里为了更加清晰.

也, note that t在这里 may be some legislative changes resulting from intense lobbying by certain industries. 特别是:

8周的期限可能会延长，并且
75%的工资成本要求可能会放宽，并且
The IRS position regarding the non-deductibility of expenses related to the PPP loan forgiveness may be overridden by specific legislation.

PPP贷款减免申请帮助

你不必独自处理这个项目. PPP贷款减免申请由多个部分组成，非常复杂, 但是有一些资源可以帮助您收集和计算所需的信息. 的意图 & 相关的COVID-19工作组可以回答您的任何问题. Email our team of experts today to speak with a member of our team or click the button below to begin the PPP Loan Forgiveness Application Process.