你知道雇员喜欢雇主赞助的福利。作为雇主，为您的企业提供了优势。非资格化的递延补偿计划是您和您的员工可以享受的一种益处。

Find out what a nonqualified deferred compensation plan is, why you might consider offering it, and how to set it up.

什么是不合格的延期赔偿计划？

A nonqualified deferred compensation plan, also called an NQDC plan or a Section 409A, allows employees to earn compensation in one year but receive it in a specified future year. Employees might decide to defer compensation likebonus paymentsor part of their wages. If an employee defers compensation, they also defer the taxes they owe on it. And, the deferred funds accrue interest.

NQDC plans are agreements made between employees and employers. And, you can make agreements with independent contractors. Although they can be flexible, you still must follow rules to avoid IRS penalties. The agreements should detail the conditions the employee must meet to access their money (e.g., when they can access it).

Nonqualified deferred compensation plans can be either elective, meaning employees choose to contribute, or non-elective, meaning you contribute. You do not need to separate an employee’s contributions from the rest of your business funds. And, an employee can contribute as much as they want to their nonqualified deferred compensation plan.

There are no laws stating that you must make NQDC plans available to all your employees. You can choose to provide this plan to only key employees if you want.

非资格化与合格递延补偿计划

另一个递延补偿协议被称为合格的递延补偿计划。401（k）计划是合格的递延补偿计划的一个例子。与NQDC计划不同，合格的递延补偿计划仅适用于员工，他们有贡献限制。合格的计划也受到保护，这意味着您必须将资金与您的其余财务分开。而且，您必须进行无创刺激测试。

非资金化递延补偿计划的类型

根据美国国税局，有几种类型的409A计划计划。

薪酬减少安排：An employee can defer part of their salary to a different year. Let’s say an employee earns $75,000 in a year and wants to defer $25,000 to a later year. They would only receive $50,000 in the current year, and they would only owe taxes on the money they receive.

奖金推迟计划：An employee can defer the amount of their bonus to a different year. For example, an employee earns a $10,000 bonus. They can choose not to pay thebonus tax rate在未来一年的情况下，10,000美元奖金。

补充执行退休计划（SERPS）：A company might decide to contribute to a highly compensated or key employee’s nonqualified retirement plan. When the employee retires, and if they fulfilled certain conditions (e.g., vesting schedule), they can access their funds.

超额福利计划：这种类型的NQDC计划是为员工参加合格福利计划的员工提供贡献限制。这样，员工可以为他们的利益计划做出更多贡献（例如，retirement plan for employees).

Benefits of nonqualified deferred compensation plan

Why would you want to offer employees NQDC plans, and why would employees want to opt into a plan?

作为雇主，提供NQDC计划有许多好处。非资格化递延补偿计划廉价建立，他们可以增加现金流量，并帮助您留住顶级人才。

Without healthy cash flow, you will have more money leaving your business than coming in. If employees choose to defer compensation, you don’t need to pay them that amount immediately. And, you don’t need to place it in a separate fund. This could help you withmanaging small business cash flow.

提供非资金化递延补偿计划也可以帮助您保留最高人才。注册NQDC计划的员工无法获得一定时间的资金，如果他们在协议中打破其中一个条件或过早地离开您的业务，他们会失去基金。

NQDC plans are also beneficial to employees. Employees can save up money beyond the contribution limits of a qualified deferred compensation plan. And, the employee could walk away with a high rate of return on the money they defer.

非资金化延期编制计划的缺点

虽然NQDC计划有很多好处，但雇主和员工也有缺点。

你可以扣除商业ness expenses like employee pay and the money you contribute to their benefit plans. However, you cannot claimbusiness tax deductions延期赔偿，直到你实际上给员工那个钱。

只有33% of small businesses surviving after 10 years, enrolling in a nonqualified deferred compensation plan can be risky for employees. Because their contributions are not separated from your business funds, contributions are not secure. If your business were to go under, creditors could claim the employee’s deferred compensation.

Rules for setting up a nonqualified deferred compensation plan

虽然NQDC计划可能是非正式的，但您仍然需要遵守税款规则。以下是您的一些责任。

1. 以书面形式获得计划。
2. Make sure you detail your plan (when the compensation is deferred, when the employee will receive the payment, how much the payment will be, etc.).
3. Credit the deferred compensation in youraccounting books for small business所以你知道你还有多少雇员。

非资格化递延赔偿计划和税收

弄清楚就业税（所得税，FICA tax, and FUTA tax) on nonqualified deferred compensation plans can be difficult. But, failing to withhold properly can result in an IRS audit.

You only withhold income tax from the employee’s compensation when they actually receive it.

FICA和Futa税收比所得税更复杂。一般来说，您必须扣留和贡献FICA税和付款Futa税当员工持续收入时。但是，如果员工需要执行未来的服务以获得付款以获得付款，FICA和Futa税不归因于这些服务。

有关税收和非资金化递延补偿计划的更多信息，请查看IRS’s website.

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This article has been updated from its original publication date of 07/18/2013.

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