在COVID-19危机期间，有资格获得众多救济计划的小企业，而不仅仅是PPP和EIDL

Throughout March 2020, 因为COVID-19大流行的经济影响将是深刻和长期的，这一点越来越明显, 美国国会通过了几项立法，其中包括帮助小企业主充实企业资金、维持员工工资的条款. 在几周内, initial funding for the two cornerstone programs,  工资保障计划和经济损失灾害贷款计划, 干涸. 美国的许多小企业发现，他们在提交申请后被拒之门外. 4月24日, the president signed additional legislation, the Paycheck Protection Program and Health Care Enhancement Act, 在危机期间增加对小企业的援助.  然而，业内人士预计，资金将再次迅速耗尽.

Regardless of the status of these programs, 企业主应该熟悉所有可用的援助，以确保他们最大限度地利用新法律, as well as other potential resources.

Programs administered by the Small Business Administration (SBA)

Paycheck Protection Program (PPP)

Details: As part of the $2 trillion Coronavirus Aid, 救援, and Economic Security (CARES) Act signed on March 27, 2020, the PPP was originally funded by a $350 billion allocation. 这是第一次, 标间, 可宽恕贷款计划旨在鼓励雇主继续向所有员工支付工资, even if the businesses have been forced to shutter due to the virus. In order to take advantage of the program, 小企业主必须向参与贷款的银行提交申请, 然后与小企业管理局合作，为贷款提供担保.

Loans can be for up to 2.是雇主过去一年平均月工资的5倍(最高每年100美元),000 for each employee, 总计1000万美元)，可用于2月15日之间发生的费用, 2020, 和6月30日, 2020.

注意: 季节性或新业务将使用不同的时间段来计算贷款金额.

只要雇主将所得款项用于支付工资，贷款可以被免除, 租金, 抵押贷款利率, and utilities over an eight-week period from the date of loan issuance. At least 75% of the forgiven amount must be used for payroll. 宽恕的基础是雇主在6月30日前维持或重新雇用员工, 2020, and restoring salary levels. 如果全职员工人数减少或工资减少超过25%，豁免金额将减少.

未被豁免的款项将以1%的利率在两年内偿还. 贷款将延期6个月偿还，不需要任何抵押品或个人担保. 此外，联邦政府和贷款人都不得收取任何费用.

符合条件的雇主:可能申请的企业包括员工人数在500人或更少的企业, 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, independent contractors, and the self-employed.

状态: On April 16, 2020, after guaranteeing 1.在PPP模式下的600万笔贷款中，SBA在资金耗尽后停止接受申请. 随后, many small businesses complained that they were shut out of the program, 而大型餐饮公司则能获得数千万美元的贷款. 4月23日, the Treasury Department updated its FAQ guidance to address this issue, 说, “一家拥有巨大市值并能进入资本市场的上市公司，不太可能能够以诚实的态度”获得所需的贷款，以支持公司的持续运营. 像这样, many large corporations have been returning their loan proceeds, 财政部表示，任何此类公司如果在5月7日前偿还贷款，将被视为诚信行事. 在同一天, 国会通过了工资保护计划和医疗保健加强法案, allocating an additional $310 billion toward the fund, $60 billion of which will be designated for small, 中型, and community lenders. During an online panel discussion on April 24, 尼尔·布拉德利, executive vice president and chief policy officer of the U.S. 商会, 建议以前申请过贷款但尚未获得批准的小企业应联系他们的贷款人，询问贷款情况. He noted that funds are expected to run out quickly, 预计财政部将就贷款计划的各个方面提供进一步指导.

Economic Injury Disaster Loan (EIDL) program

详情:作为3月6日签署的《royal皇家88》的一部分, 2020, 国会为小企业灾难援助拨出了额外资金. EIDL计划为全美因COVID-19而遭受重大经济损失的小企业提供低息联邦灾难贷款. 高达200万美元的贷款可以用于许多不同类型的费用, 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% for small businesses with no other available credit and 2.75%的非营利组织. Payment can be spread over long time periods, as much as 30 years. The program is scheduled to last 在12月31日, 2020.

随后, 《royal皇家88娱乐》中的一项规定允许EIDL贷款提前10美元,000 to small businesses facing a temporary loss of revenue. The loan advance does not have to be repaid (i.e., 它本质上是一笔赠款)，旨在比EIDL贷款更快地提供急需的现金流入. These grants can be used to meet certain immediate expenses, 包括租金或抵押贷款，以及向受COVID-19影响的员工支付病假.

符合条件的雇主:可以申请的企业是雇员人数少于500人的企业, including sole proprietors, independent contractors, and self-employed individuals affected by COVID-19. 雇员人数超过500人的企业，如果符合SBA的行业规模标准，可能有资格申请.

状态: 该项目在4月初也因初始资金耗尽而被搁置. Due to the Paycheck Protection Program and Health Care Enhancement Act, the program will receive an additional $60 billion. 雇员人数不超过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, the SBA website says, “SBA将恢复处理EIDL贷款和提前申请，这些申请已经排在了第一位, 标间. 我们会尽快就EIDL门户网站的可用性提供进一步资料，以接收新的申请(包括来自农业企业的申请).”

SBA Express Bridge Loan program

这些贷款允许目前与SBA Express贷方有关系的小企业快速获得高达25美元的贷款,000 to help replace a loss of revenue. 它们可以是定期贷款，也可以是在企业主等待支付EIDL时用来弥补缺口的贷款. 这些贷款将全部或部分由EIDL贷款的收益支付.

SBA Debt 救援 program

The SBA will automatically pay the principal, 感兴趣, 费用7(a), 504, 9月27日前发放的现有贷款和新贷款均为6个月的小额贷款, 2020. 该计划还向那些在3月1日处于正常还贷状态的企业提供援助，这些企业持有由sba提供服务的灾难贷款(家庭和企业), 2020. The SBA is providing automatic deferments 在12月31日, 2020.

注意: 在延期期间，灾害贷款的利息将继续增加. 如果借款人选择使用延期还款计划，那么已经设置了自动还款计划的借款人将需要取消这些还款，并需要重新设置自动还款.

Employee leave and associated employer tax credits

The Family First Coronavirus Response Act (FFCRA) signed on March 18, 2020, 出台了旨在保护受COVID-19影响员工的条款, while providing relief to their employers.

Family and medical leave

《royal皇家88娱乐》(FMLA)已扩大到包括因需要照顾学校或日托所关闭的儿童而不能工作的雇员, or whose provider is unavailable due to a “public health emergency.” Employees will receive at least two-thirds of their regular pay, up to $200 per day and $10,000 over the benefit period. The first 10 days may be taken unpaid, 但员工可以在此期间使用其他可用的带薪假期.

Up to 10 weeks of leave may be taken toward the family leave credit. The provision  is in effect from April 1, 2020, 在12月31日, 2020, and applies to employees covered by Title I of the FMLA. 适用的雇主包括雇员少于500人的私营企业和所有公共雇主.

注意: 雇员少于50人的雇主，如果遵守规定会危及企业的生存能力，可以豁免. Health-care and first-responder employees may be excluded.

Emergency paid sick leave

这一规定适用于因受隔离或隔离令限制而不能工作(或远程工作)的合格雇员, 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吗, 或出现冠状病毒症状，正在寻求医学诊断. 员工将获得最多两周(80小时)的正常工资(或, 如果高, 联邦, 状态, or local minimum wage), up to $511 per day for a maximum of $5,110 over the benefit period.

An employee who is caring for someone with coronavirus, 或者照顾孩子，因为孩子的学校或日托所关闭了，或者孩子的看护人找不到, 可以获得最多两周(80小时)的病假，工资是员工正常工资的三分之二(或联邦, 状态, or local minimum wage, 如果更高), up to $200 per day for a maximum of $2,000.

The provision covers the same period as the expanded FMLA (April 1, 2020, 至12月31日, 2020) and applies to the same employers.

注意: Employers may exclude certain health-care workers and first responders. 雇员人数少于50人的小型企业，如因适用的理由而向照顾子女的员工提供带薪病假，会危及企业的生存能力，则可豁免这一规定.

Associated tax credits

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, 再加上相关的健康计划费用和雇主在涵盖期间的医疗保险税份额. 可退还的信贷适用于支付给所有雇员的工资的某些就业税.

自雇人士可能有资格获得符合条件的病假等额税收抵免(也最长为10天):

• 由于COVID-19症状或当地的隔离/隔离令，低于511美元或自雇佣平均每日收入的100%
• 如果照顾患有冠状病毒的人或由于冠状病毒相关原因(包括儿童学校关闭)而照顾儿童，则低于每天200美元，相当于个体营业日均收入的67%

Employee Retention Tax Credit

因强制关闭而部分或完全停止运营的雇主, 或者与2019年相比，他们的总收入经历了同比显著下降, are eligible for an employee retention credit equal to $5,000 per employee (50% of up to $10,000 in qualified wages, including health plan expenses) paid after March 12, 2020, 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. 雇主可以减少联邦就业税存款预期的信贷，并可以要求预付款的任何数额的削减没有覆盖.

注意: 根据美国.S. 商会，企业不能采取相关税收抵免和接受PPP贷款.

Employer Payroll Tax Deferral

《royal皇家88娱乐》规定，雇主可以推迟缴纳雇主应缴纳的社会保障税，而个体经营者可以推迟缴纳某些自雇税. Deferrals may occur between March 27, 2020, and December 31, 2020.

注意: 雇主在PPP模式下获得贷款减免后，企业不得延迟缴纳保证金和税款.

State, regional, and local assistance

In addition to the numerous federal initiatives, many 状态s and localities are implementing their own programs. 需要支持的小企业应该向这些机构寻求可能的研究机会. 美国.S. 美国商会有一个在线资源，旨在帮助小企业主调查国家项目.

额外的资源

For information on the Paycheck Protection Program, review the U.S. Treasury Department Information Sheet. 有关其他小企业管理局支持的项目的更多信息，请访问小企业管理局. 有关与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 has launched the Save Small Business Initiative, a nationwide program to provide supplemental funding, resources and webinars, 研究, 以及倡导支持受COVID-19危机影响的小企业. For more information, visit the Save Small Business Initiative website.

At royal皇家88娱乐, we are Fee-Only Financial Advisors. 我们寻求通过真实和持久的关系为royal皇家88娱乐带来清晰和目的. 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