薪水保障计划 Loan Forgiveness Application

在周五, 5月15日, 2020, 小企业管理局发布了备受期待的工资保护计划(PPP)贷款减免申请. 虽然这个应用程序有助于解决几个关键问题，并产生了最初的贷款减免条款的PPP, t在这里 continues to be elements of uncertainty and additional questions. Please refer back to this page for ongoing guidance on the document, 本身, 以及实际的申请过程. We will continue to update this page as additional details are revealed and more is known.

Click the button below to open the official PPP Loan Forgiveness Application and instructions. Once opened, you will have the option to print or download it to your device.

下载应用程序

DOWNLOAD THE AICPA'S PPP LOAN FORGIVENESS CALCULATOR

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IRS Issues Guidance That Impacts Deductibility Of Expenses Related To PPP Loan Funds

观看点播网络研讨会

Doug Houser, Matt Long, and Paul McEwan, members of 意图's SBA & PPP贷款工作组分解PPP贷款减免申请流程，并回答您最紧迫的问题. Click the links below to view the free, on-demand webinars:

关于申请

企业成本可获宽免

在公私合营计划下，有很多关于哪些商业相关成本有资格获得豁免的问题. 根据申请, 一般来说, you are eligible for loan forgiveness for payroll costs 支付工资成本发生 during the eight-week (56-day) covered period.

Important: Your eight-week period starts on the date that your loan is received. 例如, if you received your company’s PPP Loan on Friday, 4月10日, 2020, then the last day of your eight-week period will land on Thursday, 6月4日, 2020.

工资成本

SBA选择在PPP贷款减免申请中概述的八周期间使用混合现金/权责发生制会计，因为它涉及工资和非工资成本. T在这里fore, the pre-payment of any qualified expenses will not be allowed. 话虽如此，雇主们将允许包括8周期间支付的任何工资费用(即使是在8周之前发生的费用), as well as payroll costs 发生 during the eight-week period, 包括8周期间发生但未支付的工资费用，只要工资在下一个正常发薪日或之前支付. We’ve provide some additional points of interest below:

仅供发工资之用, 雇主可以选择使用另一种工资单覆盖周期，这种周期反映的工资单周期最接近他们的八周周期.
每位员工, 有资格获得豁免的现金补偿总额不得超过年薪100美元,000, 按所涉期间的比例计算. This means that the gross compensation is limited to $15,385 for any employee during the eight-week period.

The employer portion of health care and retirement benefits include the amounts 8周内支付 or 发生 during the 8-week period and 支付 on or before the next payroll date.
- 医疗保健福利——可以是与提供全额保险(保费)或自我保险福利(可能是索赔)有关的费用, 管理费用, 还有止损保费, 以及可能的其他相关费用)
- 退休福利- 8周期间采用的会计基础有效地消除了8周期间后获得的2020年退休福利, such as discretionary profit sharing and cash balance plan contributions.
Workers' compensation premium is not includable. The instructions specifically reference only state payroll-related 税.

包括州相关的工资税

Nonpayroll成本

而PPP的主要目的, is to ensure that employers can continue to pay their employees, PPP贷款的一部分也可以用来抵消在八周期间支付的其他符合条件的非工资成本(即使这些成本是在八周之前发生的)。, as well as costs 发生 during the eight-week period, 包括任何已发生但未支付的费用，如果在下一个常规到期日或之前支付. 然而, 这些成本, 以免除贷款为目的, cannot be more than 25 percent of the total loan forgiveness amount.

Nonpayroll costs that are eligible for forgiveness are:

担保抵押债务, 包括在2月1日前就物业或个人物业的商业按揭债务所支付的利息(不包括预付款项或本金). 15, 2020.
承保的租金义务, 其中包括商业租金或根据2月1日前有效的不动产或个人财产租赁协议支付的租赁款项. 15, 2020 (no limitation yet for lease payments made to related parties or rental payments for equipment).
承保的公用事业费用, including business payments for distribution of electricity, 气体, 水, 运输, 电话, or internet access for which service began before Feb. 15, 2020.

DOWNLOAD THE AICPA'S PPP LOAN FORGIVENESS CALCULATOR

PPP Loan Forgiveness Reductions For Consideration

小企业管理局发布的PPP贷款减免申请为我们提供了急需的指导，不仅可以确定哪些成本将被减免, 但宽恕将如何计算. 该文件还为我们提供了雇主应该牢记在心的关键宽恕削减的见解. For your information, we’ve outlined two key PPP loan forgiveness reductions below.

员工人数减少
- The full-time employee (FTE) calculation is based on an employee working 40 hours/week. 对于每个员工, you must calculate the average number of hours 支付 per week, 把这个数除以40, 把总数四舍五入到最接近的十分之一. The maximum for each employee is capped at 1.0.
  - 简化方法选择:赋值1.0 for employees who work 40 hours or more per week and 0.工作时间较短的员工5小时.
- 将你所投保的八周期间的平均全职员工数与你所选择的危机前时期的平均全职员工数进行比较.
  - 您的宽免金额将限于宽免金额乘以以下商:您在八周期间的平均FTE /所选危机前期间的平均FTE.
工资/工资减少
- For the purposes of loan forgiveness reductions, 只有在8周期间总薪酬减少25%以上的员工才会被考虑.
- You will use the first quarter of 2020 (Jan. 1, 2020 to March 31, 2020) as your comparison period.
- The reduction 将 based on the employee’s average annual salary or wage.
- 这一减少将等于每个员工在覆盖的八周期间按比例的年平均薪酬减少超过25%的总和. See the instructions for more detailed guidance.

提醒:在八周内未用于上述指定费用的贷款款项将不获豁免.

DOWNLOAD THE AICPA'S PPP LOAN FORGIVENESS CALCULATOR

宽恕安全的港湾

而小企业管理局已经发布了指导方针，指出如果雇主在承保期间减少企业员工人数，或者由于危机导致工资/工资减少，雇主的PPP贷款减免金额将会减少, this will not be the case if a safe harbor is met. In addition to calculating your FTEs during the covered period, you will also be required to calculate FTEs for two additional periods:

2月起. 至2020年4月26日
包括2月1日在内的工资期. 15, 2020

一旦你有了这些信息, 根据SBA, if the average FTEs for the first period is fewer than the FTEs for the second period, you must then compare your average FTEs for the second period to your total FTEs come June 30, 2020. What the SBA is looking for is for your FTEs on June 30, 2020, to be the same or greater than the number of FTEs you had on Feb. 15, 2020. 最终, they want you to show that your business has bounced back and is operating at pre-COVID-19 levels.

看来，减薪因素的安全港是简单地将每个员工在工资单上的年化工资/薪水(包括6月30日)与工资单上的年化工资/薪水(包括2月15日)进行比较. As long as the June 30 annualized wage is at least as much as the Feb 15 annualized wage, 那个雇员的安全港已经满足了.

最后, 如果你能证明你的贷款减免是由于你无法控制的情况造成的，你的贷款减免金额将不会减少. Specifically that during the eight-week period:

You made a good-faith, written offer to rehire an employee that was rejected by the employee.
有理由被解雇的员工.
员工自愿辞职
The employee voluntarily requested and received a reduction of hours.

Tony Nitti为福布斯撰写了一篇非常详细和翔实的文章，探讨了PPP贷款减免申请, 完整的例子和计算. 来看看在这里为了更加清晰.

也, 请注意，由于某些行业的强烈游说，可能会有一些立法变化. 特别是:

8周的期限可能会延长，并且
The 75% payroll cost requirement may be relaxed, and
国税局关于与PPP贷款减免相关的费用不可扣除的立场可能会被具体立法所推翻.

PPP贷款减免申请帮助

You don’t have to tackle this project alone. The PPP Loan Forgiveness Application has many parts and is very complicated, but resources are available to help you collect and calculate the required information. 的意图 & 比较靠谱的赌博软件 COVID-19 Task Force is available to answer any question you may have. 今天就给我们的专家团队发电子邮件，与我们的团队成员交谈，或者点击下面的按钮开始PPP贷款减免申请流程.