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CalSavers most asked questions - Part 2

CalSavers most asked questions - Part 2

CalSavers常見問題解答-第2部分


1) How does the employer mandate impact a controlled group of businesses as defined under Internal Revenue Code Sections 414(b) and (c)? 雇主的強制要求如何影響稅法第414(b)和(c)條款中定義的控股企業集團?


If an employer is part of a controlled group of businesses that maintains a qualified retirement plan, that employer and any other members of the controlled group are exempt. If an employer is part of a controlled group of businesses, none of which maintain a qualified retirement plan, it and the other members of the controlled group would be required to comply individually with the mandate by their respective deadlines. 如果雇主是保持合格退休計劃的控股企業集團的一部分,該雇主和該控股集團的任何其他成員均可以豁免。如果雇主是控股企業集團的一部分,而這些企業集團中沒有保留合格的退休計劃,雇主和該控股集團的其他成員將被要求在各自的截止日期前遵守規定。

2) For multi-party employment relationships like staffing companies, temporary services organizations, professional employer organization (PEO), motion picture payroll services companies, and employers with third-party administrators, which party is the eligible employer? 對於多方僱傭關係的公司,如員工派遣公司,臨時服務機構,專業雇主組織(PEO),電影工資服務公司,以及具有第三方管理人員的雇主,哪一個才是符合資格的雇主?


The eligible employer is the entity that is the statutory or common law employer for California employees. Regulations clarify which entity shall be the eligible employer for a few multi-party employment relationships:

  • For employers that use the services of temporary services or leasing employer, the eligible employer is the temporary services or leasing employer – not the clients who use the services of temporary services or leasing employer. The client employer, however, is required to comply if they employ at least five of their own employees and do not sponsor a qualified retirement plan. 合格的雇主是指加州員工的法定或普通法雇主實體,法規明確了哪個多方僱傭關係的實體是符合資格的雇主。 如果雇主使用臨時服務或租借雇主服務,符合資格的雇主是臨時服務或租借雇主,而不 是使用臨時服務或租借雇主的客戶。然而,如果雇主僱用了至少五名自己的員工,並且沒有提供一個合格的退休計劃,雇主則必須遵守規定。

  • For employers that enter into a contract with a PEO, the eligible employer is the client employer using the PEO’s services – not the PEO. A PEO, however, is required to comply if they employ at least five of their own employees and do not sponsor a qualified retirement plan. 對於與PEO簽訂合同的雇主,合格的雇主是使用PEO服務的客戶雇主,而不是PEO。然而,如果PEO僱用了至少五名自己的員工,並且沒有提供合格的退休計劃,雇主則必須遵守規定。

  • For a motion picture production company that uses the services of a motion picture payroll services company, the eligible employer is the motion picture production company – not the motion picture payroll services company. A motion picture payroll services company, however, is required to comply if they employ at least five of their own employees and do not sponsor a qualified retirement plan. 對於使用電影薪資服務公司的電影製作公司,合格的雇主是電影製作公司,而不是電影薪資服務公司。然而,如果電影薪資服務公司僱用至少五名自己的員工,並且沒有提供合格的退休計劃,雇主則必須遵守該規定。

3) Can my payroll service provider facilitate CalSavers for me? 薪資服務公司是否可以提供CalSavers退休計劃? You may add your payroll service provider as a delegate to help perform the employer facilitation duties on the employers’ behalf. 雇主可以將薪資服務公司設定為代表人,以代替雇主履行其職責。

4) Who will be responsible for monitoring contribution limits? 誰負責監控供款限額? It is the responsibility of program participants to monitor their own annual contribution limits across all Individual Retirement Accounts (IRA) they maintain, including their CalSavers account. CalSavers intends to notify employees when their CalSavers account is close to reaching the federal annual contribution limits for an IRA and will instruct employers to stop contributions when employees’ contributions reach the limit. Note that limits apply across all IRAs maintained by an individual and CalSavers will not know of other IRAs that program participants maintain elsewhere. It is also the responsibility of the program participant to determine if they are eligible to contribute to a Roth IRA, and to comply with any other IRA rules. However, CalSavers will provide program participants with educational materials to help participants understand the rules. For 2021, the annual contribution limits are $6,000 for individuals under the age of 50. Individuals over the age of 50 will be able to contribute another $1,000 in “catch-up” contributions for a total of $7,000. 參加退休計劃的人有責任自己負責和監控其個人所有的退休金帳戶(IRA)的年度供款限額,包括CalSavers帳戶。CalSavers會在員工CalSavers帳戶接近個人退休帳戶的聯邦年度供款限額時通知員工,並在員工的供款達到限額時,CalSaver會指示雇主停止供款。切記,供款限額適用於員工所有的退休帳戶,但CalSavers不會知道參加計劃的員工在其他地方持有的退休帳戶。 參加計劃的員工也有責任確定其是否有資格向Roth退休帳戶供款,並遵守關於退休帳戶的規定。然而,CalSavers將提供輔助教材,幫助參加退休計劃的員工更加了解具體規則。 在2021年,年齡在50歲以下的人,每年的供款限額是$6000美元。年齡超過50歲的人,每年可以多供款$1000美元,總共為每年$7000美元限額。 Source 文章來源: https://employer.calsavers.com/

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