随着联邦政府继续为“薪水保护计划”(PPP)寻求更多资金,, 有很多公司已经收到了贷款资金,并开始了为期8周的资金使用期限. PPP的主要好处是,如果借款人在收到贷款资金后的8周内保持其劳动力(人数)和工资,则可以免除贷款.
Here are some important provisions related to the forgiveness of the PPP loan:
- 75% / 25%规则 -《bet9游戏平台》包括一项规定,容许不超过25%的可豁免金额与非工资单有关的项目有关. 将非工资单成本限制在免赔金额的25%以内,与保持员工工资和就业的总体重点保持一致.
- Reduction of forgiveness related to the number of employees -将贷款收益用于允许用途的借款人,如果其全职等效(FTE)雇员与《bet9平台游戏》规定的基期不相同,则其宽免可能会减少. 这是, 如果借款人在2019年基准期内的全职工作人数多于在收到贷款资金后的8周内的全职工作人数,则宽免将按该百分比减少.
- Reduction of forgiveness related to the salary and wages -通过降低员工工资和薪水来应对COVID-19大流行的借款人,如果减少的金额大于非高薪酬员工的25%,也可能会减少贷款减免, 根据《bet9平台游戏》的定义. The reduction is related only to employees who did not receive, 在2019年的任何一个工资期内, wages or salary at an annualized rate of pay in an amount more than $100,000.
- 免除减免的机会 -若借款人符合重新雇用豁免,其宽免额有可能不获考虑. 如果借款人在2020年2月15日至2020年4月26日期间经历了fte的减少(1).e. 裁员, 休假, 等)和/或减少《bet9平台游戏》中规定的1名或1名以上雇员的薪金或工资, 他们是合格的. 以满足豁免, the borrower must eliminate the reduction in FTEs by June 30, 2020 and/or eliminated the reduction in the salary or wages of such employees.
使事情复杂化的是,在宽恕条款中有几个不明确的问题需要解决. The following matters require additional clarification from the Treasury or SBA, 下面列出了帮助你准备的方法:
1. The 75%/25% rule is based on allowable uses of the loan proceeds, but do those costs need to be incurred or paid or incurred and paid. 如《bet9平台游戏》所述,宽免的定义是在承保期间发生的费用和付款的总和. The terminology of “incurred and payments made” in the CARES Act
2. Did the CARES Act intend to have allowable uses to be different from forgiveness amounts?
《bet9平台游戏》特别允许使用贷款收益来支付在8周贷款期限之前发生的任何其他债务的利息, 哪个可识别的范围可能相当广泛, 然而, in the forgiveness section of the CARES Act there is no mention of the other debt obligations.
Additionally, bonuses likely were included in maximum loan calculations. It remains to be seen if during the loan period an accrual of a bonus is an allowable use, 或者它需要支付. What if bonuses paid represented what an employer expected to pay for the 2020 service; could that be included in allowable uses and part of the forgiveness amount?
3. 借款者如何计算8周期间的全职工作机会,以及与雇员数目有关的宽免减免额的基准期?
这里有几个问题. The CARES Act does not specifically address the definition of a full-time equivalent (i.e. 是每周工作30小时,还是37小时.5小时,40小时.等). 也, the calculation is based on monthly average FTEs for the base period (February 15, 2019年至6月30日, 2019年或1月1日, 2020年至2月29日, 2020年),其中可能包括部分月份. Another issue is what if an employee were to terminate their employment voluntarily. Does that go against the Company’s forgiveness calculation?
4. How do borrowers calculate FTEs at February 15, 2020 and April 26, 2020?
才有资格获得重新雇用豁免, 借款人需要证明在《bet9平台游戏》规定的期限内,他们的全职工作岗位或工资有所减少. 然而, as noted in the previous item there is not a clear calculation of FTEs during a period.
Further its unclear how to calculate FTEs at a specified date.
5. What’s the definition of an employee who did not receive, 在2019年的任何一个工资期内, wage or salary at an annualized rate of pay in an amount more than $100,000.
《bet9平台游戏》要求雇主在确定任何未获得100美元年化工资或薪水的雇员的薪金和工资的减少时考虑,在2019年的任何一个工资期. 解释这一定义会引起混淆,因为考虑2019年非高薪员工的奖金可能会导致是否包括该员工的差异.
6. 根据《bet9平台游戏》,对非高报酬的工资减少的定义是将雇员在承保期之前受雇的最近一个完整季度与8周期间进行比较.
In computing the dollar amount of the reduction, 《bet9平台游戏》要求借款人比较雇员在8周贷款期限前受雇的最近一个完整季度. A difference of greater than 25% between those two periods further reduces a borrowers’ forgiveness. 然而,这两个时期是不可比较的. A full quarter could be 12 weeks; it could be 13 weeks. 无论如何, 一个完整的季度不是8周,所以员工的工资和薪水应该少于最近一个完整的季度. 这真的是《bet9平台游戏》的意图吗? Or is it looking to compare the weekly or biweekly pay of the two periods and compare them to each?
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