Covid-19-related Employee Retention Credits: Basic Details Frequently Asked Questions Irs

Covid-19-related Employee Retention Credits: Basic Information Faqs Irs

This short article highlights qualification https://329.z6.web.core.windows.net/employeeretentioncredit/Employee-Retention-Credit/Is-the-Employee-Retention-Credit-only-for-full-time-employees.html, qualified wages, exactly how the credits job as well as even more. It likewise defines by legislation as well as day because, depending on whether you took a Paycheck Defense Program funding and also when you claim the credit, there are various demands. Businesses can no more pay wages to claim the Employee Retention Tax Credit, yet they have up until 2024, and also in some instances 2025, to do a review their payroll throughout the pandemic and also employee retention credit eligibility retroactively claim the credit by submitting an amended tax return. The directions for Kind 7200, Advancement Payment of Employer Credits As A Result Of COVID-19, offer information on that may properly sign a Form 7200 for each and every sort of entity. For corporations, the guidelines give that the head of state, vice president, or various other major police officer who is duly authorized might sign a Form 7200.

https://qxf.z1.web.core.windows.net/employeeretentioncredittax/Employee-Retention-Credit-Eligibility/12-What-makes-the-Employee-Retention-Credit-fully-refundable.html,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" width="300px" alt="employee retention credit and ppp">

Lastly, Employer F even more reduces the deposit of all continuing to be federal work taxes by $4,000 for the $5,000 prepared for Employee Retention Credit for qualified wages. Employer F will not incur a failing to deposit charge under section 6656 of the Code for minimizing its government work tax deposit for the initial pay-roll duration of the second quarter to $0. The credit is fully refundable because the Qualified Employer may obtain a refund if the quantity of the credit is greater than certain federal employment taxes the Qualified Employer owes.

Case As Much As

Essentially, employers can only use this credit on staff members that are not functioning. Generally, CPEOs, PEOs, and also other 3504 representatives come under this category of third-party payers. And also FAQs addressing employee retention credit form the deferment of the down payment of all of the employer's share of social safety and security taxes under area 2302 of the CARES Act and also the reduction in deposits for credits, Deferral of employment tax down payments and also repayments via December 31, 2020.

These must have been paid after March 12, 2020 as well as get approved for the credit if paid via Sept. 30, 2021 (Recuperation Startup Organizations had till Dec. 31, 2021). For employers who certify, including consumers who took a car loan under the initial PPP, the credit can be asserted versus half of certified wages paid, approximately employee retention credit faq restaurants $10,000 per employee every year for wages paid between March 13 and also Dec. 31, 2020. Employer F might postpone repayment of the $1,500 employer's share of social safety tax (along with any kind of various other employer social protection tax enforced under area 3111 for the quarter) on its Kind 941 for the 2nd quarter of 2020.

Where Should Your Business Be Filing State Taxes?

Tax Area Odyssey Helping qualified customers efficiently look for as well as receive the ERC is an unique chance for Certified public accountants according to Chris Wittich, MBT, CERTIFIED PUBLIC ACCOUNTANT. Our TechnologyExplore Rev REV makes claiming tax credits for your company easier, less complicated, and a lot more exact-- permitting you to focus on what's following. ERC Aide is an employee retention credit solution that supplies a streamlined process for onboarding customers and submitting insurance claims in as little as 1-2 weeks.

Just how does the employee retention credit earn money?

And also the longer you maintain your employees on pay-roll, the more benefits you are qualified to get. For 2021, the employee retention credit (ERC) is a quarterly tax credit against the employer''s share of particular pay-roll taxes. The tax credit is 70% of the very first post_content#x26;amp; #x 24; 10,000 in wages per employee in each quarter of 2021.

Conversely, a certifying employer might be one that experienced a significant decrease in gross receipts or is a recovery startup business. To be thought about for the credit, greater than a nominal portion of the employer's service operations have to have been put on hold. When initially introduced, this tax credit was worth 50% of certified employee wages however limited to $10,000 for any kind of one employee, granting an optimum credit of $5,000 for wages paid from March 13, 2020, to December 31, 2021. It has actually since been updated, boosting the percent of qualified wages to 70% for 2021.

Q: Can You Still Apply For The Erc Program In 2023?

ERC Today assesses how the PPP financing will factor right into your ERC, what the differences between the 2020 and 2021 programs are and exactly how it applies to your business, in addition to what the aggregation policies are for larger, multi-state employers as well as you should translate several states' exec orders. According to the National Federation of Independent Company, only 4% of small business owners recognize with the ERTC program and several are asking what is ERTC. However, this obscure federal government help has substantial benefits for businesses. If employers have concerns or require even more information, they ought to work with their accounting professional as well as payroll expert. The Paychex ERTC Service can aid organizations identify if they qualify to assert the credit.

  • A trade or service that was fully or partly put on hold or had to decrease organization hrs because of a federal government order.
  • Gain the intel you require now to successfully prepare for as well as navigate employment laws, remain compliant and also alleviate lawful risks.
  • This law enhanced the employee limitation to 500 for figuring out which wages are applicable for the credit.
  • For the majority of businesses, the credit might be claimed on wages until Sept. 30, 2021, with certain companies having until Dec. 31, 2021 to pay competent wages.
  • The credit amounts to 50% of the certifying wages paid to qualified employees, as much as $10,000 of wages per employee per quarter.

Basically all companies get ERC unlike PPP lendings considering that you do not have to reveal a decrease in earnings yet if you do have a decline the give is automated. The group has actually dedicated ERC consultants on the leading edge of informing the general public and leading clients in the direction of maximum COVID relief advantages. Last but not least, the ERC Assistant group is able to deliver ready-to-file papers for the internal revenue service without involving your pay-roll company.

Blog Handle your labor force as well as shield your service with timely and informative posts from our specialists. SnackNation is a healthy and balanced office snack shipment service that makes healthy and balanced snacking fun, life more effective, as well as work environments incredible. We provide a month-to-month, curated option of healthy snacks from the hottest, most ingenious health food brand names in the industry, giving our members a hassle-free experience and also delivering pleasure to their offices. ➤ According to one of the most current info from the IRS, creates that have already been submitted should expect to lead to a reimbursement someplace between 6-10 months from the date of declaring.

Who is qualified for the Employee Retention Credit?

An eligible employer for the employee retention credit in 2020 is any type of private-sector employer or tax-exempt company carrying on a profession or service throughout fiscal year 2020, that either:

Little qualifying employers can deal with all wages as qualifying wages throughout any kind of period in the calendar quarter in which the employer is taken into consideration a certifying employer. Shuttered Location Operators Grant or Restaurant Revitalization Fund recipients may not deal with any pay-roll sets you back that they take into account in connection with either program to validate use of the grant as qualified wages for the employer retention tax credit in the 3rd quarter 2021. Employers who qualify, consisting of PPP recipients, can assert a credit against 70% of qualified wages paid.

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