了解工资保障计划

The CARES Act utilizes the infrastructure already in place to focus on the distribution of emergency funds directly to small businesses. This technique can be seen with regard to the 薪水保障计划 (PPP) which is a forgivable loan that utilizes the Small Business Association's 7(a) loan framework. This means that a business owner must go through their local lender to access the program.

美国.S. Chamber of Commerce has put together an excellent Small Business Guide and Checklist regarding Coronavirus Emergency Loans. 我们将在下面介绍这些信息，但要访问他们的资源， 请按此处下载PDF格式.

财政部 还产生了一系列的资料:

• 薪水保护计划-首先提取贷款
  • 申请:工资保障计划-首次提取贷款
• 薪水保护计划-二次提取贷款
  • 申请:工资保障计划-第二次提取贷款
• 薪水保障计划概述
• 贷款人须知
• 借款人资讯
• 借款人申请
• 贷款宽免申请

美国注册会计师协会发布了 常见问题 关于薪水保障计划. 点击这里阅读.

新的指导

SBA recently issued a new FAQ that is significant for PPP loan borrowers:

问题: Will a borrower’s PPP loan forgiveness amount (pursuant to section 1106 of the CARES Act and SBA’s implementing rules and guidance) be reduced if the borrower laid off an employee, 提出重新雇用同一名员工, 但这名员工拒绝了这份工作?

答: No. As an exercise of the Administrator’s and the Secretary’s authority under Section 1106(d)(6) of the CARES Act to prescribe regulations granting de minimis exemptions from the Act’s limits on loan forgiveness, SBA and Treasury intend to issue an interim final rule excluding laid-off employees whom the borrower offered to rehire (for the same salary/wages and the same number of hours) from the CARES Act’s loan forgiveness reduction calculation. The interim final rule will specify that to qualify for this exception, 借款人必须有良好的信用, 重新录用的书面通知, and the employee’s rejection of that offer must be documented by the borrower. Employees and employers should be aware that employees who reject offers of re-employment may forfeit eligibility for continued unemployment compensation.

查看网络研讨会

的意图 & 比较靠谱的赌博软件 team is also producing webinars on a variety of other topics. 点击这里 查看过去的记录并注册未来的活动.

• 新的经济刺激法案对企业意味着什么? - 1月发布. 7, 2021
• PPP贷款减免申请流程，必要表格 & 税务处理- 12月发布. 8, 2020
• 新关怀法案资助小企业 & 非营利组织- 11月发布. 6, 2020
• Attaining Your Post-COVID Business Goals: The Transition From Uncertainty To Success - Released Aug. 25, 2020
• 管理业务增长 & 2019冠状病毒病疫情下的盈利能力. 18, 2020
• 恢复 & 在COVID-19的世界中繁荣发展- 2020年6月30日发布
• Working Through The PPP Forgiveness Application - Released May 26, 2020
• 浏览PPP宽恕 & 认证指南- 2020年5月14日发布
• 浏览PPP宽恕 & 主街贷款计划介绍- 2020年4月28日发布
• 浏览您的银行关系 & PPP贷款减免- 2020年4月15日发布
• 如何申报小企业管理局灾难 & 关怀法案贷款-记录2020年3月31日

谁有资格?

一般来说, this program provides forgivable loans to businesses with 500 or fewer employees, 包括:

• 个体户
• 其他自雇人士
• 501 (c)(3)非营利组织
• 501(c)(19)退伍军人组织
• 部落的企业

Please Note: Businesses in the hospitality and restaurant industry and certain other businesses are excused from the 500 employee limitation. 请与您的意图顾问联系以了解更多信息. 

你需要申请什么

我们的小企业管理局灾难 & CARES Act Loan Task Force has worked to develop a handy template designed to help you pull your application for the Payroll Protection Program loan together. 你可以在这里下载这份文件. For a general overview of the information you will need to collect, please keep reading.

While there are still a lot of unknowns pertaining to the CARES Act, 我们知道要申请PPP项目, 您将被要求编译和提供文档.  Below is a list of items you should start gathering now to ensure that you are ready as soon as the government gives us the green light to apply for these funds. Please note that while we consider the following to be necessary to the application process, the final list of necessary documents is subject to change upon receiving final SBA guidance.

• 2019年和2020年年初至今月度损益表
• 2019年和2020年年初至今的工资报告
• 州收入、工资单和失业保险文件
• 所有拥有公司25%或以上股份的人的身份证
• 所有权百分比的业务细分
• 商业保险申报页
• Forecast of financial obligations for 6 months (taking the following four items into consideration)
• 工资义务文件
• 利息费用
• 租金费用
• 效用支付
• SOS文档
• Tax ID/Employer Identification Number and complete ownership information
• 实体的文章
• 个人财务报表
• 企业债务表
• 2017年和2018年营业税申报表

贷款的细节

Loan amounts are determined by a formula that is tied to the business's payroll costs (2.是危机前平均月工资成本的5倍). The maximum loan amount is $10 million and the maximum interest rate is 1 percent.

危机前如何计算企业的工资:

• 符合条件的工资费用
  • 总薪酬(每人每年不超过10万美元)
  • 包括休假工资, 父母的, 家庭, medical or sick leave (excluding qualified sick and 家庭 leave for which a credit is allowed under the Families First Coronavirus Response Act)
  • 包括解雇或离职津贴
  • 包括团体医疗保健福利/保费
  • Including retirement benefits (company contributions; employee contributions included in compensation above)
  • 包括州或地方工资税(非联邦)

允许的贷款用途包括:

• 工资成本(如上计算)
• 抵押贷款利息、租金和公用事业费用

贷款减免程序

点击这里查看完整的细节. 

Forgiveness on this loan is equal to the amount spent by the borrower during an eight-week period after the date the loan is disbursed (borrower may delay disbursement of the loan for up to 10 calendar days) on payroll costs, 任何抵押贷款的利息支付, 支付任何租约的租金, 以及任何公用事业的支付. 此外，该业务:

• 必须在2020年6月30日之后向银行申请豁免吗.
• You will owe money when your loan is due if you use the loan amount for anything other than payroll costs, 抵押贷款利率, 租金, 以及贷款后8周内的公用事业费用. 由于可能的高订阅, it is anticipated that not more than 25 percent of the forgiven amount may be for non-payroll costs. You will also owe money if you do not maintain your staff and payroll.
  • 员工人数: Your loan forgiveness will be reduced if you decrease your full-time employee headcount.
  • 工资水平: Your loan forgiveness will also be reduced if you decrease salaries and wages by more than 25 percent for any employee that made less than $100,到2019年，每年将达到1000万美元.
  • 重新招聘: 截止到6月30日, 2020, to restore your full-time employment and salary levels for any changes made between February 15, 2020, 及四月二十六日, 2020.
• Portions of loans not forgiven are payable over a maximum of two years at a maximum rate of 1 percent interest.

For a full explanation of PPP Forgiveness and to download and learn more about the Paycheck Protection 贷款宽免申请, 点击这里.

寻求帮助

由于COVID-19危机的性质, this information may be subject to revision as we are able to get more guidance from banks, SBA, 和美国.S. 财政部. 建议您与您比较靠谱的赌博软件讨论您的具体情况 意图 & 助理顾问在做任何决定之前，请咨询你的法律顾问和贷款人.