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small-business-relief-programs

在2020年3月, as it became increasingly evident that the economic impact from the COVID-19 pandemic would be both profound and prolonged, Congress passed several pieces of legislation with provisions to help small business owners shore up their business’s coffers and keep employees on the payroll. 几周之内, 这两个基础项目的初始资金,  工资保障计划和经济伤害灾难贷款计划, 干涸. 美国许多小企业在提交申请后发现自己被拒之门外. 4月24日, 总统签署了额外的立法, 工资保护计划和卫生保健增强法案, 在危机期间增加对小企业的援助.  然而,业内人士预计,资金将再次迅速枯竭.

不管这些项目的状况如何, business owners should familiarize themselves with all available aid to help ensure they are taking maximum advantage of the new laws, 以及其他潜在资源.

由小企业管理局(SBA)管理的项目

薪酬保障计划(PPP)

细节:作为2万亿美元的冠状病毒援助的一部分, 救援, 以及3月27日签署的《e世博官方》, 2020, PPP项目最初的资金来源是3500亿美元. 这是先到先得, 标间, 旨在鼓励雇主继续支付所有雇员的可原谅贷款计划, 即使企业因病毒而被迫关闭. 为了利用这个程序, 小企业主必须向参与贷方提交申请, 然后与小企业管理局合作为贷款提供担保.

贷款最多可为2人.是雇主去年每月平均工资的5倍(最高年化100美元),每位员工000, 总计1000万美元),并可用于2月15日之间发生的费用, 2020, 和6月30日, 2020.

注意: 季节性或新企业将使用不同的时间段来计算贷款金额.

只要雇主将所得用于支付工资,贷款就可以被免除, 租金, 抵押贷款利率, 以及从贷款发放日算起的八周内的水电费. 至少75%的金额必须用于支付工资. 宽恕是基于雇主在6月30日前维持或重新雇佣员工, 2020, 恢复工资水平. 如果全职员工人数减少或工资减少超过25%,可减免的金额将被减少.

未被免除的款项必须在两年内以1%的利率偿还. 贷款支付将推迟6个月,不需要抵押品或个人担保. 此外,无论是联邦政府还是贷方都不得收取任何费用.

符合条件的雇主:可以申请的企业包括500人或以下的员工(或, 如果超过500, those meeting the SBA’s industry size standard); accommodations and food services businesses that have multiple locations employing no more than 500 employees per location; certain nonprofits and veterans organizations; sole proprietors, 独立承包人, 和自由职业者.

状态: 2020年4月16日,担保后1.在PPP下的600万贷款,SBA在资金耗尽后停止接受申请. 随后, 许多小企业抱怨他们被排除在该计划之外, 而大型餐饮企业则能够获得数千万美元的贷款. 4月23日, 财政部更新了FAQ指南来解决这个问题, 说, “It is unlikely that a public company with substantial market value and access to capital markets will be able to make the required certification in good faith” that the loan is necessary to support the company’s ongoing operations. 像这样, 许多大公司一直在返还贷款收益, and the Treasury Department has said that any such company that repays its loan by May 7 will be treated as if it had acted in good faith. 在同一天, 国会通过了工资保护计划和医疗保健增强法案, 向该基金增拨3100亿美元, 其中600亿美元将用于小额贷款, 中型, 和社区银行. 在4月24日的一个在线小组讨论中, 尼尔·布拉德利, 美国国务院常务副总统兼首席政策官.S. 商会, recommended that small businesses that had previously applied for a loan but had not yet received approval should reach out to their lenders to ask about the status. 他指出,预计资金很快就会用完, 预计财政部将在贷款计划的各个方面提供进一步指导.

经济伤害灾难贷款(EIDL)项目

Details: As part of the Coronavirus Preparedness and Response Supplemental Appropriations Act signed on March 6, 2020, 国会为小企业灾难援助拨出额外资金. The EIDL program offers low-感兴趣 federal disaster loans to small businesses throughout the United States that suffer substantial economic injury due to COVID-19. 高达200万美元的贷款可以用于许多不同类型的支出, 包括工资, 应付账款, 固定的债务, 房地产支付, 和其他费用. 利率是3.75%适用于没有其他可用信贷的小企业,2.75%的非营利组织. 付款可以分期支付,最长可达30年. 该计划将持续到2020年12月31日.

随后, 《e世博官方》中的一项条款允许提前发放至多10美元的EIDL贷款,向面临暂时收入损失的小企业发放了1万美元. 贷款预付款不必偿还(i.e., it is essentially a grant) and is intended to provide a much-needed influx of cash more quickly than the EIDL loans. 这些补助金可用于支付某些直接费用, 包括房租或抵押贷款,以及为受COVID-19影响的员工支付病假.

符合条件的雇主:员工人数在500人以下的企业可以申请, 包括个体户, 独立承包人, 以及受COVID-19影响的个体经营者. 员工人数超过500人的企业如果符合小企业管理局的行业规模标准,就有资格申请.

状态: 这个项目在4月初也因为初始资金耗尽而被搁置. 由于工资保护计划和医疗保健增强法案, 该计划还将获得600亿美元. 雇员不超过500人的农场主和牧场主现在有资格参加EIDL计划. 在撰写本文时, SBA网站上说, “SBA将继续处理EIDL贷款和预先申请,这些申请已经在排队等待第一批申请, 标间. We will provide further information on the availability of the EIDL portal to receive new applications (including those from agricultural enterprises) as soon as possible.”

SBA快速过桥贷款计划

These loans allow small businesses that cur租金ly have a relationship with an SBA Express lender to quickly access up to $25,以弥补收入的损失. 它们可以是定期贷款,也可以用于弥补企业主等待发放EIDL时的缺口. 这些贷款将全部或部分由EIDL贷款的收益偿还.

小企业管理局债务减免计划

小企业管理局会自动支付本金, 感兴趣, 及7(a)项的费用, 504, 对9月27日之前发放的贷款和新贷款实行6个月的小额贷款, 2020. The program also provides assistance to businesses that held an SBA-serviced disaster (home and business) loan that was in regular servicing status on March 1, 2020. 小企业管理局提供自动延期到2020年12月31日.

注意: 灾害贷款的利息在延期期间将继续增加. Borrowers who have set up an automatic payment program will need to cancel those payments if they choose to take advantage of the deferment program and will need to reestablish the automatic payments.

员工休假和相关的雇主税收抵免

3月18日签署的《e世博官方》(FFCRA), 2020, 出台了旨在保护受COVID-19影响的员工的规定, 同时为他们的雇主提供救济.

探亲假和病假

The Family and Medical Leave Act (FMLA) was expanded to cover employees who are unable to work due to a need to care for a child whose school or day care is closed, 或由于“公共卫生紧急事件”而无法提供服务的人.“员工将至少得到他们正常工资的三分之二, 每天最多200美元,10美元,在保险期内为000美元. 前10天可以不付工资, 但员工可以在这段时间内使用其他可用的带薪假期.

最多10周的假期可以用于家庭休假积分. 该条款从4月1日起生效, 2020, 在12月31日, 2020, 并适用于《e世博官方》第一章所涵盖的雇员. 适用雇主包括雇员少于500人的私营企业和所有公共雇主.

注意: Employers with fewer than 50 employees may be exempt if compliance would jeopardize the viability of the business. 可将保健和第一反应人员的雇员排除在外.

紧急带薪病假

This provision covers qualified employees who are unable to work (or telework) because they are subject to a quarantine or isolation order, 由于对冠状病毒的担忧,卫生保健提供者建议进行自我隔离, 或者正在经历冠状病毒症状并正在寻求医疗诊断. 员工将获得长达两周(80小时)的正常工资(或, 如果高, 联邦, 状态, 或当地最低工资), 最高可达511美元,最高可达5美元,在受益期内.

照顾冠状病毒感染者的员工, or caring for a child because the child’s school or day care is closed or whose child-care provider is unavailable, may receive up to two weeks (80 hours) of sick leave at two-thirds of the employee’s regular pay (or 联邦, 状态, 或当地最低工资, 如果更高), 最高200美元一天,最高2美元,000.

这笔款项与扩大后的FMLA(4月1日)的期限相同, 2020, 至12月31日, 2020年),并适用于相同的雇主.

注意: 雇主可能将某些保健工作者和急救人员排除在外. Small businesses with fewer than 50 employees are exempt from the requirement to provide paid sick leave to employees who are caring for their child due to the applicable reasons if compliance would jeopardize the viability of the business.

相关的税收抵免

符合条件的雇主可以全额享受与冠状病毒相关的病假和探亲假的税收抵免, plus related health plan expenses and the employer’s share of Medicare tax on the leave for the covered period. 可退还的抵免适用于支付给所有雇员的工资的某些雇佣税.

Self-employed individuals may be eligible for qualified sick leave equivalent tax credits (also for a maximum of 10 days):

  • Lesser of $511 or 100% of average daily self-employment income due to COVID-19 symptoms or a local quarantine/isolation order
  • Lesser of $200 per day or 67% of average daily self-employment income if caring for someone with coronavirus or caring for a child due to a coronavirus-related reason (including child’s school closure)

雇员保留税抵免

因强制关闭而部分或全部停业的雇主, 或总收入与2019年相比大幅下降的国家, 是否有资格获得5美元的员工留任信用,每名员工000美元(10美元以下的50%,合格工资为000, 包括健康计划费用)3月12日后支付, 2020, 在1月1日前, 2021.

该抵免适用于支付给所有雇员的工资的某些雇佣税. Employers may reduce federal employment tax deposits in anticipation of this credit and may request an advance for any amounts not covered by this reduction.

注意: 根据美国.S. 商会规定,企业不能获得相关的税收抵免和PPP贷款.

延迟缴纳雇主工资税

A CARES Act provision allows employers to defer the employer’s share of Social Security taxes and self-employed individuals to defer payment of certain self-employment taxes. 延期可能发生在2020年3月27日至2020年12月31日之间.

注意: Businesses may not defer the deposit and payment of these taxes after the employer receives loan forgiveness under the PPP.

国家、地区和地方援助

除了众多的联邦倡议, 许多州和地区正在实施他们自己的项目. Small businesses in need of support should reach out to these agencies to 研究 opportunities that may be available. 美国.S. 商会 has an online resource designed to help small-business owners investigate 状态 programs.

额外的资源

有关工资保障计划的信息,请查阅美国《e世博官网》.S. 财政部资料表. 欲了解更多有关其他sba支持项目的信息,请访问小企业管理局. 有关冠状病毒相关的雇主税收抵免的更多信息,请访问美国国税局.

最后,美国.S. 商会发起了拯救小企业倡议, 提供补充资金的全国性计划, 资源和网络研讨会, 研究, 以及支持受COVID-19危机影响的小企业的宣传. 欲了解更多信息,请访问拯救小企业倡议网站.

At e世博官方,我们是收费金融顾问. 我们寻求通过真实和持久的关系为e世博官网带来清晰和目的. 对生活.

来源:美国.S. Department of the Treasury; Small Business Administration; Kaiser Family Foundation; National Federation of Independent Businesses; Inc. magazine; U.S. 商会; and The Wall Street Journal

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