考虑为您的员工提供401（k）计划吗？已经为您的团队提供退休计划了吗？无论哪种方式，您都需要有关雇主的401（k）税收抵免的所有多汁详细信息。获取401（k）税收抵免的勺子，以及如何使用它来降低税收责任。

How tax credits work

税收抵免是企业可以用来减少其纳税责任的美元金额。信贷直接降低了您税收的收益。税收的降低程度取决于信贷的金额。

假设您有50,000美元的应税营业收入。1,000美元的税收抵免将直接降低您的税单1,000美元。

Only eligible businesses or individuals can take advantage of certain tax credits. This means that you must meet specific requirements to get the tax credit.

Tax credits can incentivize business owners to add benefits to their business for employees and the work environment.

401（k）雇主的税收抵免

一些企业可能有资格获得401（k）税收抵免，这要感谢Semi-New Secure Act。是你的？继续阅读以下以了解有关税收抵免的信息401（k）.

安全法案401（k）税收抵免

The设置每个社区以提高退休(SECURE) Act offers a number of advantages for employers who offer a retirement plan and for employees who participate.

The SECURE Act, signed into law in 2019, created enhanced tax credits for small businesses that:

• Start a new 401(k) plan和/OR
• 在任何401（k）计划中添加自动注册功能

In short, eligible small businesses can receive two types of tax credits under the SECURE Act: 1. A startup costs tax credit and 2. An automatic enrollment tax credit.

该法案激励雇主通过提供401（k）税收抵免来为其雇员制定401（k）。反过来，降低了公司的tax liability.

Looking to start a new 401(k) plan? It just got easier. Patriot has partnered with Vestwell, a retirement platform trusted by small businesses across all 50 states, to offer payroll with seamless 401(k) integration. Learn more about the upcoming integration by在这里注册.

How much is the SECURE Act’s 401(k) tax credits?

The startup SECURE Act tax credit is 50% of your eligible startup costs, up to the greater of:

• $500或者
• 较小的：
  • $250 multiplied by the number of非补偿员工有资格参加计划的人或者
  • $ 5,000

快速旁注：什么是合格的启动成本？这些包括普通和必要的费用，以设立和管理退休计划，并向您的员工提供有关该计划的教育。

For the automatic enrollment credit, small businesses can earn an additional $500 tax credit by adding an automatic enrollment feature for employees to a new or existing 401(k) plan.

How long is the credit good for?

Eligible small businesses can claim the credits for each of the first three years of the plan. They can also choose to start claiming the credits in the tax year before the tax year when the plan becomes effective.

Both eligible startup costs and automation enrollment portions of the credit are available for up to three years.

雇主可以获得的最高信用是什么？

So, how much in total can employers receive for the 401(k) tax credits? Good question. Combined, an employer’s tax credit can get up to $5,500 per year (up to $5,000 from the eligible startup costs credit and $500 for the automatic enrollment credit).

The maximum amount per year for the credit is $5,500 and the maximum for all three years is $16,500 ($5,500 X 2).

谁有资格获得学分？

To claim the 401(k) tax credit, you must meetall threeof the following requirements:

• 您有100名或更少的员工在前一年获得至少5,000美元的赔偿金，
• You had at least one plan participant who was a non-highly compensated employee,和
• In the three tax years before the first year you’re eligible for the credit, your employees weren’t substantially the same employees who received contributions or accrued benefits in another plan sponsored by your business, a member of a controlled group that includes you, or a predecessor of either

哪些计划有资格获得信用？

Simplified Employee Pensions (SEPs), qualified 401(k) plans, and Savings Incentive Match Plan for Employees (SIMPLE) IRAs qualify.

A403（b）计划和独奏401（k）计划do notqualify for the credit.

您如何要求信用？

If you’re eligible for the credit, you can fileIRS Form 8881，在您的纳税申报表的情况下，小型雇主退休金计划启动成本和自动注册的信用额。

Have questions about the form or whether you qualify? Contact the IRS directly with questions.

我在哪里可以找到更多的information on the retirement plan tax credit?

You can find out more information about the 401(k) startup tax credit by checking out theIRS’s website.

您还可以使用401（k）税收抵免计算器来帮助计算您的企业信用额度。

Other tax credits for business owners

有很多business tax credits您的公司可能有资格。那么，他们问什么？让我们快速查看您的公司可能能够利用的其他一些税收抵免：

• Small employer health insurance tax credit
  • 参加小型企业健康期权计划（SHOP）计划的雇主，如果小企业保健税收抵免额少于25全职同等的员工who pay at least 50% of employee premiums.
• 带薪家庭和病假税收抵免
  • Employers must voluntarily offer paid FMLA leave to all eligible employees, pay at least 50% of the employee’s wages, provide at least two weeks of paid FMLA to full-time employees, and have a written policy in place.
• Disabled access credit
  • An employer must havegross receiptsbelow $1 million and 30 or fewer full-time employees.
• 工作机会信用
  • 如果雇主雇用面临就业障碍的合格团体（例如，退伍军人，前任费用等）的合格团体的个人，他们可能会符合条件。
• Employee retention credit
  • Employers must continue to pay an employee’s wages despite not being able to operate their business due to disaster damage to qualify.
• 雇主提供的育儿设施和服务的信用
  • Employers who pay for certain childcare facilities and resource and referral expenses may be eligible for this credit.

Not sure about which tax credits you’re eligible for? Do some research, talk with a tax professional, or consult the IRS for more information.

This is not intended as legal advice; for more information, please点击这里。