TheAmerican Rescue Plan（2021年3月11日签署为法律）和合并拨款法（于2020年12月27日签署为法律）对《 Cares Act》的救济措施进行了许多更改。新的立法重新开放了PPP，并对其进行了更改，扩展和扩展了ERC，并为EIDL计划补充了资金。

企业nationwide are temporarily closing up shop and seeing a decline in sales due to the COVID-19 pandemic. With so many businesses struggling during this time, the government passed legislation to help businesses bounce back.

最近通过冠状病毒危机期间通过帮助支持和缓解小型企业的一项立法是《关怀法》。继续阅读以了解有关Cares Act为您提供的内容的所有信息。

The CARES Act: An employer’s guide

冠状病毒援助、救济和经济安全Act, or CARES Act, was signed into law on March 27, 2020. It was the second major legislation in response to COVID-19 passed into law following the Families First Coronavirus Response Act (FFCRA). The new legislation not only benefits individuals across the country, but is also chock-full of perks for small business owners.

那么，《关怀法案》包括什么？它将如何影响您的小型企业？查看新法案的主要组成部分：

• Paycheck Protection Program
• Employee Retention Credit
• Employer Social Security tax deferral
• 经济伤害灾难贷款扩张
• Government-issued stimulus checks
• 失业援助
• 学生贷款减免
• Health care

上述一些救济措施仅影响企业主或个人，而另一些救济措施为企业和个人提供帮助。深入下面的《关怀法》的各个元素。

Paycheck Protection Program

ThePaycheck Protection Program(PPP) is one of the biggest relief measures for small businesses under the CARES Act. The program’s forgivable loans incentivize small businesses to keep employees on payroll in the midst of the pandemic.

《薪水保护计划灵活性法》于6月5日签署为法律。该法案对原始PPP进行了许多更改，包括更改使用规则和扩展到某些时间范围。

The PPP provides small businesses with funds forup to 24 weeksof payroll costs, interest on mortgages, rent, and utilities (originally up to eight weeks). Current PPP borrowers can choose to extend their eight-week period to 24 weeks. New borrowers will automatically have a 24-week covered period that can’t extend beyond December 31, 2020.

Borrowers must use 60% of the loan for payroll-related expenses. Payroll costs include things like:

• Salaries, wages, commissions, and tips ($100,000 max per employee)
• Employee benefits (e.g., sick leave)
• State and local taxes

Interest on mortgages, as well as rent and utility bills must be from before February 15, 2020.

企业receiving assistance can receive a loan equal to their average payroll costs for the last eight weeks, plus an additional 25% (maximum set at $10 million per applicant).

要获得贷款资格，您必须是一家小型企业，员工少于500名。如果您有500多名员工，您仍然有资格获得保护贷款取决于您的行业。小型企业还包括以下内容：

• 自雇人士
• 独资老板
• Nonprofit and veteran organizations
• 独立承包商
• Tribal businesses

PPP贷款具有还款计划five years和固定利率1%。The loan forgiveness amount decreases if you’re not able to retain or rehire all of your employees before December 31, 2020. Paycheck protection loans are 100% forgiven (principal amount of the loan, plus accrued interest) if employers use them to covereligibleexpenses.

To request loan forgiveness, submit a request to your lender after the loan period. Lenders have 60 days to make a decision on your loan forgiveness. Your loan forgiveness request should include the number of full-time equivalent employees and pay rates and eligible mortgage, lease, and utility payments. Be sure to keep detailed records to prepare for requesting loan forgiveness.

Because of the Paycheck Protection Program Flexibility Act, business owners can receive a PPP loan and also defer paying the employer portion of payroll taxes. Thepayroll tax deferment根据《关怀法》是普遍的雇主福利。

Before the PPP Flexibility Act was signed into law, employers who received a PPP loan could only defer payroll tax payments until their loan was forgiven. With the new act, employers can defer payments for the remainder of 2020.

Per the IRS, the Social Security tax you deferred must be paid by the following due dates:

• 2021年12月31日（50％）
• December 31, 2022 (remaining amount)

PPP loans are on a first-come, first-served basis. Businesses interested in a PPP loan should apply through an approved lender as soon as possible using thePaycheck Protection Program application。申请该计划的截止日期是2020年8月8日。

Employee Retention Credit

The Employee Retention Credit is another CARES Act relief measure for small businesses. It is a fully refundablecoronavirus tax credit符合条件的雇主可以声称等于2020年3月12日和2021年1月1日之前支付给雇员的合格工资的50％。

The maximum credit per employee for all calendar quarters is $5,000 (up to $10,000 in qualified wages per employee).

如果您以下情况，您被认为是雇员保留信用的符合条件的雇主

• You have to fully or partially suspend operating during any quarter in 2020 due to the coronavirusor
• 由于冠状病毒，您的总收入大大下降了

自雇人士and government workers are not eligible for the Employee Retention Credit.

The credit reduces your employer Social Security tax liability. If your credit is more than your Social Security tax liability, you will get a refund.

To claim the credit, report your total qualified wages and related credits for each calendar quarter on your federal employment tax returns (e.g., Form 941). Qualified wages are the compensations and wages employers pay to employees during this period of time (including qualified health plan expenses). The number of full-time equivalent employees you had in 2019 also determine qualifying wages. You cannot claim the credit onFFCRA paid leavewages.

Employers can claim the Employee Retention Credit if theydon’t receive a PPP loan。You cannot receive both the Employee Retention Credit and a PPP loan. Employers who receive a PPP loan cannot claim the Employee Retention Credit, regardless of if the PPP is forgiven or not.

Employer Social Security tax deferral

Under the CARES Act, employers can defer payments for the employer portion of their Social Security tax liability. The Social Security tax deferral is not a payroll tax credit. Instead, it’s a benefit under the CARES Act offered in addition to the Employee Retention Credit and the FFCRA tax credit.

雇主可以推迟党卫军税payments that are due from March 27, 2020 – December 31, 2020. As a reminder, the deferred Social Security tax payments are due December 31, 2021 (50% of the deferred amount) and December 31, 2022 (remaining amount).

同样，申请PPP贷款的雇主在收到贷方发行时，必须停止推迟社会保障税，说他们的PPP贷款是原谅的。

经济伤害灾难贷款扩张

The Economic Injury Disaster Loan (EIDL) existed pre-CARES Act and is operated by the Small Business Administration (SBA). However, the CARES Act declared the coronavirus a disaster and extended the EIDL to businesses impacted negatively by the pandemic. And, the act authorized low-interest EIDLs of up to $2 million per business.

The EIDL is anothercoronavirus loan optionthat provides relief for qualifying businesses by providing low interest rates (3.75% for businesses and 2.75% for nonprofit organizations) and long-term repayment plans (maximum of 30 years). Business owners can use an EIDL to cover employee wages, rent, accounts payable, and other expenses.

小企业EIDL可用受到影响by the coronavirus pandemic. This includes businesses with fewer than 500 employees, including sole proprietorships, independent contractors, and self-employed individuals. Nonprofit and veterans organizations impacted by COVID-19 can also apply for the loan. Companies with 500 or more employees in some industries may still be able to apply if they meet the SBA’s size standards.

美国的小型企业可以申请宽恕经济伤害灾难贷款up to $10,000。除了预付款（最高10,000美元）外，其余的贷款也无法原谅。如果您使用这些资金来为员工提供Covid-19带薪病假，维持薪水以保留大流行期间的薪水或进行租金或抵押贷款，则不必偿还贷款预付款。

企业canapply for both the EIDL and PPP. But, you can’t double-dip and get funds from both loan programs for the same purpose. To apply for an EIDL, fill out an online application through theSBA网站。

Government-issued stimulus checks

Another aspect of the new CARES Act is stimulus checks, also referred to as economic impact payments. These government-issued stimulus checks will benefit all individuals, including small business owners.

该法案根据2018年或2019年的调整后总收入（AGI）为大多数美国成年人提供经济影响支付。您的AGI为基础的一年取决于您是否已提交了2019年的税款。如果您尚未提交2019年，请使用2018年纳税申报表中的AGI金额。

Each qualified individual can receive up to $1,200, depending on their AGI. Individuals will also receive an additional $500 for each child they have under the age of 17.

Check amounts also vary depending on if you’re married filing jointly or are filing as head of the household. Take a look at a breakdown below to see what the AGI cutoffs are for each type of individual:

• Asingle美国居民必须拥有低于75,000美元的AGI才能获得全部1200美元。超过99,000美元的AGI的单身人士没有资格收到支票。
• Married couples filing jointlywith an AGI below $150,000 can receive a $2,400 (in total) check. Couples with a total AGI above $198,000 are not eligible.
• 如果您提交为head of household，您的AGI必须不到$ 112,500才能获得全部刺激支票金额。如果您的AGI高于$ 146,500，则没有资格进行刺激检查。

失业援助

The CARES Act also expanded unemployment benefits with the大流行失业援助（PUA）。Benefits now apply to workers who used to be deemed ineligible.

With PUA, the following individuals are now eligible for unemployment:

• 自雇人士
• LLC或S Corp所有者
• 独立承包商
• 演出工人
• Freelancers
• Farmers

Eligible workers include individuals who were laid off, became ill, or had to care for someone else with coronavirus.

要获得资格，由于冠状病毒，个人必须失业。在家工作的个人不符合PUA的资格。

PUA是一项联邦倡议，这意味着国家必须在个人申请之前注册并实施系统。

The CARES Act also offers eligible workers an additional $600 per week for four months in addition to what the state program pays. State programs have also been extended for an additional 13 weeks.

学生贷款减免

Although it’s not something businesses can take advantage of, the CARES Act also pushes back most federal student loan payments for individuals. With the act, individuals do not need to make federal student loan payments until September 30, 2020. Loans will also not accrue interest until September 30.

如果个人有珀金斯贷款和/或联邦家庭教育贷款，则必须继续付款。

As an employer, you can also provide up to $5,250 in tax-free student loan repayment benefits per employee until the end of the year.

Health care

If you provide health care benefits to employees at your business, the CARES Act might also impact your health care.

Along with other types of relief, the CARES Act provides health care relief for workers and employers who provide coverage.

Because of the new legislation, insurers are now required to include COVID-19 testing and diagnostics as well as preventive services without any cost-sharing. Additionally, the act also provides more funding and support for telehealth services related to COVID-19, without cost-sharing.

Comparing elements of the CARES Act: Chart

PHEW，这是很多新信息。要快速查看Cares Act如何影响您，请查看下面的图表。

	PPP	ERC	SS Tax Deferral	EIDL	Stimulus Checks	失业援助	Student Loan Relief	Health Care
Employers	X	X	X	X	X			X（如果业务提供医疗保健，会影响雇主）
个人					X	X	X	X

This is not intended as legal advice; for more information, pleaseclick here.