The IRS has published new guidance on the Employee Retention Credit (ERC). The credit was created in March 2020 to encourage employers to keep their workforces intact during the COVID-19 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(ARPA).
The guidance comes as Congress weighs ending the ERC 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.
- Operations were fully or partially suspended due to a COVID-19-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).
The credit originally equaled 50% of “qualified wages” — including health care 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.
和最初, businesses couldn’t benefit from both the ERC and the popular Paycheck Protection Program (PPP). 大多数人选择了PPP, 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(CAA) provided that employers that receive PPP loans still qualify for the ERC for qualified wages not paid with forgiven PPP loans. 韩国政府还将贷款期限延长至2021年6月30日.
除了, CAA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.
The CAA 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ERC延长到2021年底. It also made some changes that apply solely to the third and fourth quarters of 2021.
The majority of the IRS guidance deals with issues raised by the ARPA’s ERC-related provisions, 包括:
适用于雇佣税. Under the CARES Act, employers could claim the ERC 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. A separate limit applies to so-called “recovery startup businesses,” though.
复苏的创业企业. The ARPA expanded the pool of ERC-eligible employers to include those that:
- Have average annual gross receipts for the three previous tax years of less than or equal to $1 million.
These 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.
The 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. The 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. These 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“双重浸渍”.” Wages taken into account for several business tax credits (for example, 研究, 赋权区和工作机会税收抵免, as well as credits for COVID-related paid sick and family leave) can’t also be taken into account for purposes of the ERC.
Interplay with shuttered venue and restaurant revitalization grants. 根据指导, recipients of a Shuttered Venue Operator Grant or a Restaurant Revitalization Fund grant may not treat any amounts reported or otherwise taken into account as payroll costs for those programs as qualified wages for ERC purposes. Such employers must retain documentation that supports the ERCs they claim.
The guidance addresses several other lingering issues related to the ERC for 2020 and 2021. 例如，它澄清了“全职员工”的定义.”
The 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).
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 ERC for family-owned corporations. A footnote in the guidance indicates that even the wages paid to minority owners might end up excluded from the ERC computation.
美国.S. Senate has passed infrastructure legislation that would eliminate the ERC 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. yibo亿博 以获取关于ERC最新指南的更多信息.