Financialcontent Business Page
PPP funds are distributed based on 2.5 months of payroll and a minimal of 80% of the funds have to be used on payroll to be eligible for forgiveness. Additionally, PPP funds usually are not taxable as revenue and you could still take deductions for the payroll covered by PPP. Originally created to encourage https://www.youtube.com/watch?v=zSoPO-Jnwhg to keep staff on the payroll as they navigate the unprecedented effects of COVID-19. Next, because the threshold to qualify for the ERTC is lower than that of the PPP (a 20% rule), it is then obvious the business owner would thus qualify for both. The CARES Act enacted in March 2020 supplied that employers may either take a PPP loan or take the ERC.
<div style="text-align:center">
<iframe width="566" height="312" src="https://www.youtube.com/embed/nu22vfmcggw" frameborder="0" alt="apply for ertc" allowfullscreen></iframe>
</div>
You qualify to assert the credit score in 2021 in case your gross receipts drop to lower than 80% of the quantity from the identical quarter in 2019. Businesses that weren't in operation in 2019 can use their 2020 numbers for comparison. Businesses can qualify for the ERTC credit in the event that they paid wages while their business was partially or totally shut down because of authorities orders in 2020 or 2021. This applies to mainly any non-essential enterprise that was forced to shut its doorways during COVID-19. Designed for business house owners, CO— is a website that connects like minds and delivers actionable insights for next-level progress. Generally talking, self-employed people can not take advantage of the ERTC with reference to their very own self-employment earnings.
<h2>What Payroll Is Considered Qualifying Wages For The Ertc?</h2>
In addition, employers cannot double-claim employees and their wages in relation to the Family and Medical Leave Act and the Work Opportunity Tax Credit. ADP is committed to assisting businesses with increased compliance necessities resulting from rapidly evolving laws. Our aim is to help decrease your administrative burden across the whole spectrum of employment-related payroll, tax, HR and advantages, so that you just can concentrate on running your small business. This information is supplied as a courtesy to assist in your understanding of the impact of sure regulatory necessities and should not be construed as tax or authorized recommendation.
<ul>
<li>All employers could defer the deposit and payment of the employer’s share of social safety tax imposed underneath section 3111 of the Internal Revenue Code (the “Code”).</li>
<li>Modifying the definition of certified wages for "severely financially distressed employers."</li>
<li>In other words, wages that were paid with PPP mortgage proceeds that had been forgiven or expected to be forgiven can't also be used to substantiate an ERC claim.</li>
<li>ADP encourages readers to seek the guidance of with acceptable legal and/or tax advisors.</li>
</ul>
All full-time staff at organizations with one hundred or fewer staff depend towards qualification, no matter whether or not or not they're doing eligible providers all through the eligibility period. Only full-time staff receiving pay but not delivering service owing to shutdowns and decreased gross receipts are considered within the calculation for firms with over a hundred staff. Even with probably still qualifying for the ERTC, enterprises which have taken out a Paycheck Protection Program loan cannot claim the credit score for wages paid with PPP funds.
<h3>Fill Out The Necessary Types</h3>
Originally the CARES Act provided that for employers with more than 100 workers the credit score was only out there for wages paid to workers for which no companies had been provided (i.e., for paid time off). Employers with a hundred or fewer workers had been eligible for the credit score for all wages paid; i.e., for time worked, along with paid day without work. This 100-employee threshold for determining certified wages is now modified to 500 for 2021. In 2021, eligible wages paid to every particular person worker which may be used to calculate the ERTC might not exceed $10,000 per each quarter. In different words, the employer is allowed a maximum $7,000 ($10,000 x 70 percent) credit per worker for every calendar quarter during which eligible wages are paid.
Neither members nor non-members might reproduce such samples in some other method (e.g., to republish in a book or use for a industrial purpose) without SHRM’s permission. To request permission for specific gadgets, click on the “reuse permissions” button on the page the place you discover the merchandise. On March eleven, 2021, The American Rescue Plan Act of 2021 was signed into legislation and included many modifications and expansions to existing components of previous stimulus packages. While the ERTC was created within the CARES act along with the PPP Loans - this is not a loan, there is no repayment.
<img class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" src="data:image/jpeg;base64,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" width="307px" alt="health insurance costs">
The FFCRA includes a related tax credit score, so wages can't be counted for each. The 2020 credit is the same as 50% of certified wages, and the wage restrict for each employee is $10,000 for all calendar quarters. The government prolonged the program for 2021, and increased the credit score to 70%, with a restrict of $10,000 per quarter, elevating the annual limit for an worker to $28,000.
<h2>Steerage On Claiming The Erc For Third And Fourth Quarters Of 2021</h2>
TaxCreditChecks.com has announced an update to its Employee Retention Tax Credit software help service for hospitality enterprise house owners who're but to assert their owned ERTC funds. Due to extensions made to the employee retention credit score program, the IRS is encouraging businesses to take action - nevertheless, the method can often be daunting for small companies because it requires backdating. ERC Tax Group announced its upgraded service to assist shoppers navigate these challenges and safe the maximum refund owed. ERC Tax Group has announced a model new replace to its program geared toward offering tax aid to small companies, helping them to assert the Employee Retention Tax Credit for being negatively affected by the COVID-19 pandemic. 2 ½ instances your common monthly payroll including medical insurance and state unemployment taxes.