联邦政府已采取措施显著在过去几周内提供救济,以个人和企业挣扎COVID-19危机中管理自己的财务。其中第一项,该家庭第一冠状病毒应对法(FFCRA),生效于4月1日。

最值得注意的FFCRA的规定对于用人单位少于500名员工提供带薪病假和扩大FMLA休假谁错过了工作COVID-19相关的原因要求员工。

Closely behind that came theCoronavirus Aid, Relief, and Economic Security (CARES) Act。CARES通过推出支付给个人,税收优惠,以企业和贷款Paycheck Protection Program(PPP),以鼓励雇主保留或带回自己的员工。

虽然这些法案所提供的救济是显著,将帮助无数的企业处理摆在面前的不确定性,他们还为雇主带来潜在的挑战,因为他们试图导航这些不同的方案,并确定哪些是适合其业务。这两种行为也相互作用并以复杂的方式员工工资重叠。企业应认真审查,以作出明智的决定有关的程序或学分参与和了解这是否使他们不能被其他形式的救助。金宝搏网址

The Department of Labor and the IRS have been releasing further guidance, seemingly by the day, to clarify the relationship between the FFCRA and the CARES Act. The most helpful of these thus far are:

Notably, participation in one program can disqualify or limit your relief in another.

Here’s how:

拥有自己的带薪病假规定的FFCRA保留员工信用重叠

该FFCRA反对向雇员支付的工资合格工资税的退税的形式提供一种用于员工保留信用。

Similarly, the Paid Sick Leave provisions of the FFCRA also provide for a refundable tax credit for employers who pay sick leave to employees who miss work for COVID-19-related reasons.

IRS指导是明确的,但是,雇主不能使用相同的工资晋级两个学分。

The FFCRA Employee Retention Credit Overlaps with the CARES Act’s PPP Loan and Small Business Interruption Loan

谁收到CARES法案PPP贷款或雇主小企业贷款中断may not also

  • receive the FFCRA Employee Retention Credit or
  • use those funds to pay sick leave to an employee and also take a credit against payroll taxes.

换句话说,接收一个PPP贷款业务仍然可以采取税收抵免资格的有薪病假工资。然而,他们无法再使用这些工资病假信贷和计算朝着PPP贷款向它提供贷款的宽恕。

该FFCRA也包含一个条款,即允许雇主推迟对2020年3月27日12月31日之间支付的工资的工资税的某些部分,2020年雇主则可以支付他们选择了工资税,以未来两年推迟了。

It is not yet clear whether employers who receive the Employee Retention Credit against payroll taxes or those that receive a PPP Loan can also defer their payroll taxes. The IRS needs to supply further guidance on that question.

这些都只是一些从COVID-19大流行所产生的救济包之间的很多纠葛。虽然许多企业都在寻找解脱的地方,他们可以找到它,你必须教育自己,并就类型的救济,将工作最适合你的企业和你的情况的明智决策。金宝搏网址1888金博宝在理清什么是最适合你和你的业务。

Aaron Zeamer是一名律师,在金宝搏网站罗素,克拉夫和格鲁伯,LLP在兰开斯特,宾夕法尼亚州。他practices in a variety of areas, including商务法and Liquor License matters. Aaron works frequently with commercial real estate agents, brokers, restaurant and bar owners, breweries, distilleries, and wineries to facilitate the sale and transfer of PA liquor licenses.