Coronavirus payroll tax credits are no longer in effect. Congress passed the Infrastructure Investment and Jobs Act, which President Biden signed on November 15, 2021. The new expiration date of the ERTC is September 30, 2021 for most businesses. Paid leave credits expired on September 30, 2021.
One of the coronavirus small business relief measures comes in the form of employer tax credits. There are two groups of refundable coronavirus tax credits available for employers: 1) COVID-19-related tax credits for paid leave and 2) Employee Retention Credit.
阅读有关薪资税收抵免以及您是否有资格的更多信息。
Coronavirus tax credits for employers
雇主税收抵押有助于抵消与工资核算的雇主困难。
家庭第一个冠状病毒反应法（FFCRA）建立了Covid-19税收抵免。这些学分帮助中小雇主提供了FFCRA所要求的冠状病毒相关的病人和家庭休假。
Coronavirus援助，救济和经济安全法（Cares Act）成立了员工保留信贷。该信贷鼓励雇主在冠心病相关的艰辛期间将员工纳入其工资单。
美国救援计划（ARP）延长了支付休假，于2021年9月30日。它还将员工保留信贷延长至2021年12月31日，并扩大了信贷。综合拨款法案（ACT或CAA）于2020年12月27日签署了法律。新立法扩大了员工保留信贷。
1. COVID-19 paid leave tax credits (FFCRA)
根据FFCRA，雇主少于500名员工，以提供有关病假时间或有偿家庭假期的合格员工。
Here’s a brief summary of the FFCRA-mandated paid leave:
- 付病假假：如果他们有冠状病毒或三分之二的工资（最高200美元/天），则在员工的常规工资（最高511美元/天）10天，如果他们需要关心患有冠状病毒的人
- 付费家庭假：如果儿童的学校或护理地点因冠状病毒而关闭，12周为期三分之二的员工的常规工资（最多200美元/天）
The COVID-19 tax credits give businesses the funds to provide these required benefits. There is a paid sick leave refundable credit and a paid family leave refundable credit. Bothffcra离开credits reimburse employers, dollar-for-dollar, for the cost of providing paid leave (up to the maximum amounts). Self-employed individuals can also qualify for receiving these tax credits.
COVID-19 tax credits are increased by the:
- Qualified health plan expenses allocable (i.e., the cost of maintaining coverage for the employee on leave) to the leave wages
- 雇主对休假工资的医疗保险税
这意味着您的税收抵免索赔可以包括：
- 有偿离开你给员工
- 雇主医疗保险税后工资
- 与休假工资相关的健康计划费用
请记住，支付休假工资不受社会保障税的雇主部分的约束。因为您不对这些工资支付雇主SS税，因此不要将其作为税收抵免的一部分。
您可以申请任何支付休假工资的税收抵免April 1, 2020 – September 30, 2021。
| vwin彩票开户爱国者软件薪资客户：阅读我们的帮助文章，“如何要求Covid-19带薪休假的工资税收抵免“要了解如何在我们的软件中申请信用卡。 |
谁可以声称Covid-19带薪休假信贷？
如果您在FFCRA或美国救援计划下向员工提供付薪和家庭休假，您有资格获得税收抵免。
如果您，您可以申请付费休假信用：
- 员工少于500人
- 提供有效的病假或家庭将工资留给员工或员工
有偿休假税收抵免如何工作？
您可能会想知道这些税收的究竟是如何工作。根据美国国税局：
允许该信贷根据“雇主”第3111（a）条征收雇主的税务，并为所有员工支付的所有工资和赔偿的守则第3221（a）条。“
这对您来说意味着什么，您可以在允许的时间段期间挂在薪酬上的联邦就业税，以至于您通常会存入IRS。这包括扣留员工税和雇主税。美国国税局允许雇主为类似的支付休假提供资金“预计收到学分”。
您可以保留的税收而不是与IRS存放包括：
- 联邦所得税
- Employee share ofSocial Security tax
- Employee share of Medicare tax (plus additional Medicare tax, if applicable)
- 雇主份额社会保障税
- Employer share of Medicare tax
再次，您不向有偿休假工资缴纳社会保障税 - 以上清单是指整个一段时间内定期缴纳税收。
如果您向员工提供付费休假，并且比您欠的税收更多的信贷，您有权获得退款。
How do I claim my FFCRA and ARP tax credits?
您可以在联邦雇佣纳税申报表上申请Covid-19支付休假税收。对于大多数雇主来说，这意味着雇主季度联邦纳税申报表。
You might also claim the credit on Form 944, Employer’s ANNUAL Federal Tax Return, or Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees.
On the employment tax return, report the total qualifying leave wages, health plan expenses associated with those wages, and employer share of Medicare tax on the leave wages.
我需要做什么样的录音？
要索取信用，您必须有文件备份。如果你文件Form 7200, keep a copy of the form in your records, too. Keep all documents in your records for at least four years.
Keep documents showing how you determined the:
- Amount of qualified sick and family leave wages
- 合格的健康计划费用分配给有偿的工资
- 员工有资格获得工资（例如，医生的票据）
2. Employee Retention Credit (CARES Act)
Under the CARES Act ARP, and CAA, eligible employers able to keep employees on their payroll can claim the Employee Retention Credit.
根据CAA，员工保留信贷是可退还的税收抵免，等于70％的合格工资，每位雇员高达10,000美元，雇主于2021年到2021年9月30日至2021年向其雇员支付。
The maximum credit amount in 2021 is $7,000 per employee for all calendar quarters.
谁可以申请员工保留信贷？
有资格获得员工保留信贷的雇主是那些在2020年的任何日历季度的人，也有：
- Fully or partially suspended operations as a result of orders from a governmental authority due to the coronavirus
- 经历了总收入的显着下降
在ARP下，2020年2月15日之后建立的新初创公司，年度总收入高达100万美元也可以索取信贷。经历收入下降90％或更多（与上一年的相同日历季度相比）的企业也可以索取。
How does the tax credit work?
So, how does the Employee Retention Credit work?根据美国国税局：
The credit is allowed against the employer portion of Social Security taxes under section 3111(a) of the Internal Revenue Code, and the portion of taxes imposed on railroad employers under section 3221(a) of the RRTA that corresponds to the Social Security taxes under section 3111(a) of the Code.”
员工保留信贷允许雇主借助雇主社会保障税责任的信贷。如果您的信用额超过您的SS纳税责任，您将获得退款。
So, what are qualifying wages? Qualifying wages are the wages and compensations employers pay to employees, as well as qualified health plan expenses associated with those wages during the time period.
的数量全职等价物（FTE）2019年的员工也决定了合格的工资：
- Employers who averaged fewer than 500 FTEs:税收抵免基于您支付给所有员工的工资（在暂停的行动期间或总收入下降期间）
- Employers who averaged more than 500 FTEs:The tax credit is based on wages paid to employees who did not work (during the period of suspended operations or gross receipts decline)
FFCRA支付休假工资不是资格的工资you can claim the Employee Retention Credit on.
If you have more in credits than certain federal employment taxes you owe, you are entitled to a refund.
How do I claim this credit?
Claim the Employee Retention Credit on your federal employment tax return (e.g., Form 941, 944, 943, etc.). Report the total qualifying leave wages.
The IRS will release Form 941 instructions on how to show your reduced tax liabilities for the quarter on the document.
我需要做什么样的录音？
要申请员工保留信用，请保持以下至少四年：
- Documents showing how you figured the amount of the Employee Retention Credit
- Documents showing you were eligible for the Employee Retention Credit based on suspended operations or gross receipts decrease
如果你文件d Form 7200, keep a copy in your records, too.
除了税收学分，还有什么其他帮助？
除了与冠状病毒相关的税收抵免外，还有小企业救济形式coronavirus loans。
Coronavirus贷款期权包括薪水保护计划（PPP）贷款，经济损害灾害贷款和SBA Express Bridge贷款。
What employer relief combinations can you take?
你可以要求支付税收抵免和recei离开ve a PPP loan. However, the paid leave wages do not count toward your eligible “payroll costs” under the PPP’s loan forgiveness.
由于综合拨款法案，企业现在能够为员工保留信贷提供除参加PPP。
您还可以声称员工保留信贷和有偿休息信贷。但是，您无法在同一工资上宣称这两个信用。
这并非旨在作为法律建议;有关更多信息，请点击这里。