Understanding Employment Taxes - FAQ
認識就業稅 - 常見問題解答
What is the Employee Retention Credit?
什麼是員工保留稅收抵免？
The Employee Retention Credit is a fully refundable tax credit for employers equal to 50 percent of qualified wages (including allocable qualified health plan expenses) that Eligible Employers pay their employees. This Employee Retention Credit applies to qualified wages paid after March 12, 2020, and before January 1, 2021. The maximum amount of qualified wages taken into account with respect to each employee for all calendar quarters is $10,000, so that the maximum credit for an Eligible Employer for qualified wages paid to any employee is $5,000.
員工保留稅收抵免是雇主可全額退還的稅收抵免，適應於雇主支付給員工合格的工資（包括可分配的合格健康計劃費用）的 50%。員工保留抵免額可用於2020年3月12日之後，到2021年1月1日之前支付的合格工資。每位員工在所有年季度中的合格工資最高金額為 $10,000 美元，因此雇主支付給員工的合格工資最高抵免額度為 5,000 美元。
Do businesses owned by large companies with sources of liquidity to support the business’s operations qualify for a PPP loan?
擁有流動資金性的大公司擁有的企業，是否有資格獲得PPP貸款？
In addition to reviewing applicable affiliation rules to determine eligibility, all borrowers must assess their economic need for a PPP loan under the standard established by the CARES Act and the PPP regulations at the time of the loan application. Although the CARES Act suspends the ordinary requirement that borrowers must be unable to obtain credit elsewhere (as defined in section 3(h) of the Small Business Act), borrowers still must certify in good faith that their PPP loan request is necessary.
除了審查適用的附屬規則以確定資格外，所有借款人還必須在申請貸款時根據 《冠状病毒援助，救济和经济安全法》(CARES)和《薪資保護計劃》(PPP) 法規制定的標準，評估其對《薪資保護計劃》(PPP)貸款的經濟需求。儘管《冠状病毒援助，救济和经济安全法》(CARES)暫停了借款人必須無法從其他地方獲得信貸的一般要求（如《小企業法案》第 3(h) 條所定義），但藉款人仍必須誠實地證明其《薪資保護計劃》(PPP)貸款請求是必要的。
Specifically, before submitting a PPP application, all borrowers should review carefully the required certification that “current economic uncertainty makes this loan request necessary to support the ongoing operations of the Applicant.” Borrowers must make this certification in good faith, taking into account their current business activity and their ability to access other sources of liquidity sufficient to support their ongoing operations in a manner that is not significantly detrimental to the business.
具體來說，在提交《薪資保護計劃》(PPP)申請之前，所有借款人都應該仔細審查所需提供的證明，即“當前的經濟不確定性，使得該貸款申請是支持申請人持續經營的必要條件”。借款人必須在考慮其當前的商業經營，以及獲取其他流動資金來源能力的情況下，真實誠信的提供證明，來支持雇主持續運營，而可不會對業務造成重大損害。
For example, it is unlikely that a public company with substantial market value and access to capital markets will be able to make the required certification in good faith, and such a company should be prepared to demonstrate to SBA, upon request, the basis for its certification. Lenders may rely on a borrower’s certification regarding the necessity of the loan request. Any borrower that applied for a PPP loan prior to the issuance of this guidance and repaid the loan in full by May 18, 2020, will be deemed by SBA to have made the required certification in good faith.
例如，一家市值巨大，並且可以進入資本市場的上市公司，不太可能誠實的進行必要的認證，而此類公司應準在SBA提出要求時， 證明其認證的依據。放款人會依據借款人關於貸款請求所提供的必要性的證明。在該指南發布之前申請 《薪資保護計劃》(PPP) 貸款，並在2020年5月18日之前全額償還貸款的借款人，都將被SBA認定為善意完成了必要的認證。
In regards to COBRA, Does an involuntary termination of employment include retirement?
關於 COBRA，非自願終止僱傭是否包括退休？
Generally, no. Usually, retirement is a voluntary termination of employment. However, if the facts and circumstances indicate that, absent retirement, the employer would have terminated the employee’s employment, that the employee was willing and able to continue employment, and that the employee had knowledge that the employee would be terminated absent the retirement, the retirement is an involuntary termination of employment.
一般來說，是不包括的。通常，退休是自願終止僱傭關係。但是，如果事實和情況表明，在員工不退休的情況下，雇主會終止該員工的僱傭關係，該員工願意並能夠繼續受僱，並且該員工知道其將在不退休的情況下被終止，則退休是非自願終止僱傭關係。
Why are there two kinds of health care FSAs?
為什麼有兩種醫療保健 FSA？
The general purpose health care FSA is the standard health care FSA available to any eligible State employee so long as they are not covered by an HSA-qualified high-deductible health plan (HDHP) like the State’s Anchor Choice Plan with HSA. Generally, individuals that are not covered by an HDHP should enroll in the general-purpose health care FSA. Individuals that are covered by an HDHP, or individuals whose spouse is covered by an HDHP, should enroll in the limited-purpose health care FSA.
一般醫療保健FSA是符合條件州的員工均可使用的標準醫療保健FSA，只要員工沒有參加符合HSA條件的高免賠額健康計劃 (HDHP)，例如State’s Anchor Choice Plan with HSA。通常，沒有參加HDHP的個人，應該加入普通醫療保健FSA。參加HDHP的個人或配偶，應該加入有限用途的醫療保健FSA。
Please note that while the Office of Employee Benefits can ensure that Anchor Choice Plan participants are not participating in a general-purpose health care FSA, it cannot see whether an employee’s spouse is covered by an HDHP. Accordingly, it is the employee’s responsibility to choose which health care FSA is appropriate for them. Individuals may not maintain both a general-purpose health care FSA and a limited-purpose health care FSA at the same time.
請注意，雖然員工福利辦公室可以確保參加Anchor Choice Plan的員工不加入普通醫療保健 FSA，但它無法確定員工的配偶是否參加HDHP。因此，員工有責任選擇適合自己的醫療保健 FSA。個人不得同時參加普通醫療保健FSA和有限用途的醫療保健 FSA。
Source 文章來源: irs.gov / treasury.gov