小企业在COVID-19危机期间有资格获得多种救济项目，而不仅仅是PPP和EIDL

Throughout March 2020, 因为越来越明显的是，COVID-19大流行的经济影响将是深刻和持久的, 国会通过了几项立法，其中的条款是帮助小企业主充实企业的资金，并保持雇员的工资. 几周之内, initial funding for the two cornerstone programs,  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, 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，资金将再次迅速枯竭.

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, 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方提交申请, 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.是雇主去年每月平均工资的5倍(最高年化100美元),000 for each employee, 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, 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. 宽恕是基于雇主在6月30日前维持或重新雇佣员工, 2020, and restoring salary levels. 如果全职员工人数减少或工资减少超过25%，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, independent contractors, and the self-employed.

状态: On April 16, 2020, after guaranteeing 1.在PPP下的600万贷款，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, 而大型餐饮企业则能够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, “一家拥有巨大市场价值并能够进入资本市场的上市公司，不太可能做出必要的善意证明”，证明这笔贷款是支持公司持续运营所必需的. 像这样, many large corporations have been returning their loan proceeds, 财政部表示，任何在5月7日前偿还贷款的此类公司将被视为有诚意行事. 在同一天, 国会通过了工资保护计划和医疗保健增强法案, 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, 建议先前申请过贷款但尚未获得批准的小企业向贷款机构询问情况. He noted that funds are expected to run out quickly, 预计财政部将在贷款计划的各个方面提供进一步指导.

Economic Injury Disaster Loan (EIDL) program

细节:作为3月6日签署的冠状病毒防范和应对补充拨款法案的一部分, 2020, 国会为小企业灾难援助拨出额外资金. EIDL项目向美国各地因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% 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, 《365app官方版下载》中的一项条款允许提前发放至多10美元的EIDL贷款,000 to small businesses facing a temporary loss of revenue. The loan advance does not have to be repaid (i.e., 它本质上是一种赠款)，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, including sole proprietors, independent contractors, and self-employed individuals affected by COVID-19. 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. Due to the Paycheck Protection Program and Health Care Enhancement Act, the program will receive an additional $60 billion. 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. 365app官方版下载会尽快提供更多有关EIDL入门网站的资料，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贷款人有关系的小企业快速获得至多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.

SBA Debt 救援 program

The SBA will automatically pay the principal, 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. 该计划还向小企业管理局提供灾难服务贷款(家庭和企业)的企业提供援助，这些贷款在3月1日处于正常服务状态, 2020. The SBA is providing automatic deferments 在12月31日, 2020.

注意: 灾害贷款的利息在延期期间将继续增加. 已经建立了自动还款计划的借款人如果选择利用延期还款计划，将需要取消这些还款，并将需要重新建立自动还款.

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影响的员工的规定, while providing relief to their employers.

Family and medical leave

《365app官方版下载》(FMLA)扩大到因需要照顾学校或日托所关闭的孩子而无法工作的雇员, 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, 但员工可以在这段时间内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，则可以豁免. Health-care and first-responder employees may be excluded.

Emergency paid sick leave

这一规定适用于因需要接受检疫或隔离令而无法工作(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, 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, 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关闭了，或者没有托儿所, 可以获得长达两周(80小时)的病假，工资是员工正常工资的三分之二(或者联邦政府, 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人的小型企业不需要为照顾子女的员工提供带薪病假，因为这样做会危及企业的生存能力.

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该期间的医疗保险税. 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.

个体户可享受符合条件的病假等额税收抵免(最多10天):

• 511美元以下，或由于COVID-19症状或当地检疫/隔离令而导致自营职业平均日收入的100%
• 如果照顾感染冠状病毒的人或因冠状病毒相关原因(包括儿童学校停课)而照顾儿童，则低于每天200美元或日均自营收入的67%

Employee Retention Tax Credit

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, 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, 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. 雇主可以减少联邦雇佣税存款预期这一抵免，并可以要求预支任何金额的减免额.

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.

Employer Payroll Tax Deferral

《365app官方版下载》的一项条款允许雇主推迟缴纳雇主应缴的社会保险税，允许个体经营者推迟缴纳某些个体雇佣税. Deferrals may occur between March 27, 2020, and December 31, 2020.

注意: 在雇主获得PPP贷款减免后，企业不得推迟缴纳这些税款.

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与这些机构联系，研究可能存在的机会. 美国.S. 商会有一个旨在帮助小企业主调查州项目的在线资源.

Additional resources

For information on the Paycheck Protection Program, review the U.S. Treasury Department Information Sheet. 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 has launched the Save Small Business Initiative, a nationwide program to provide supplemental funding, resources and webinars, 研究, 以及支持受COVID-19危机影响的小企业的宣传. For more information, visit the Save Small Business Initiative website.

At 奥斯丁的资产, we are Fee-Only Financial Advisors. 365app官方版下载寻求通过真实和持久的关系为财富带来清晰和目的. 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