在COVID-19危机期间，小型企业有资格获得众多救济计划，而不仅仅是PPP和EIDL

整个2020年3月, 因为越来越明显的是，2019冠状病毒病大流行的经济影响将是深远和长期的, 国会通过了几项立法，其中包括帮助小企业主充实他们的企业金库和保持员工工资的条款. 几周之内, initial funding for the two cornerstone programs,  工资保护计划和经济损失灾难贷款计划, 干涸. 许多美国小企业在提交申请后发现他们被拒之门外. 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，这笔资金将再次迅速耗尽.

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. 这是先来的, 标间, 可免除贷款计划，旨在鼓励雇主继续支付所有员工的工资, 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的贷款机构提交申请, 然后与小企业管理局合作担保贷款.

Loans can be for up to 2.雇主去年平均月工资的5倍(年化最高不超过100美元),000 for each employee, 总共1000万美元)，并可用于2月15日之间发生的费用, 2020, 及六月三十日, 2020.

注意: 季节性或新业务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. 原谅的前提是雇主在6月30日之前保留或重新雇用员工, 2020, and restoring salary levels. 如果全职员工人数下降或工资下降超过25%，免税额将会减少.

未免除的部分必须在两年内以1%的利率偿还. 贷款将延期六个月偿还，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:雇员人数不超过500人(或500人以下)的企业可以申请, 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, 自营职业者.

状态: On April 16, 2020, after guaranteeing 1.根据公私合营计划提供的600万元贷款，在资金耗尽后，小企业管理局停止接受申请. 随后, many small businesses complained that they were shut out of the program, 而大型餐饮公司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进入资本市场的上市公司，不太可能真诚地做出必要的证明”，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日之前偿还贷款的公司都将被视为善意行事. 在同一天, 国会通过了工资保护计划和医疗保健加强法案, allocating an additional $310 billion toward the fund, $60 billion of which will be designated for small, 中型, 社区贷款机构. 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, 建议以前申请过贷款但尚未获得批准的小企业应该联系他们的贷款人，询问他们的状态. He noted that funds are expected to run out quickly, 预计财政部将对贷款计划的各个方面提供进一步的指导.

Economic Injury Disaster Loan (EIDL) program

作为3月6日签署的《全国快3信誉最好的老平台》的一部分, 2020, 国会拨出额外资金用于小企业救灾援助. EIDL计划向美国各地因COVID-19遭受重大经济损失的小企业提供低息联邦灾难贷款. 最高200万美元的贷款可用于许多不同类型的开支, 包括工资, 应付账款, 固定的债务, 房地产支付, 还有其他法案. 利率是3.75% for small businesses with no other available credit and 2.75%用于非营利组织. Payment can be spread over long time periods, as much as 30 years. The program is scheduled to last 到12月31日, 2020.

随后, 《全国最大的快3平台》中的一项条款允许EIDL贷款垫付高达10美元,000 to small businesses facing a temporary loss of revenue. The loan advance does not have to be repaid (i.e., 它基本上是一笔赠款)，目的是比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，以及向受COVID-19影响的员工支付病假.

符合条件的雇主:雇员少于500人的企业可以申请, including sole proprietors, independent contractors, and self-employed individuals affected by COVID-19. 员工超过500人的企业如果符合小企业管理局的行业规模标准，就有可能获得资格.

状态: 在初始资金耗尽后，该项目也于4月初被搁置. Due to the Paycheck Protection Program and Health Care Enhancement Act, the program will receive an additional $60 billion. 雇员人数不超过500人的农民和牧场主现在有资格参加EIDL计划. 撰写本文时, SBA网站上说, 他说:“本局将恢复处理已按先到先到原则排队的企业贷款及预支申请。, 标间. 我们将尽快提供进一步的信息，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小企业管理局快速贷款机构有关系的小企业迅速获得最高25美元的贷款,000 to help replace a loss of revenue. 它们可以是定期贷款，也可以在企业主等待EIDL付款时用于弥补缺口. 这些贷款将全部或部分由EIDL贷款的收益支付.

SBA Debt 救援 program

The SBA will automatically pay the principal, 感兴趣, 7(a)的费用, 504, 小额贷款期限为6个月，包括9月27日前发放的现有贷款和新贷款, 2020. 该计划还向持有小企业管理局提供的灾难贷款(家庭和企业)的企业提供援助，这些贷款在3月1日仍处于正常服务状态, 2020. The SBA is providing automatic deferments 到12月31日, 2020.

注意: 在延期期间，救灾贷款的利息将继续增加. 已经设置了自动还款计划的借款人，如果他们选择利用延期计划，将需要取消这些还款，并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影响的员工的条款, while providing relief to their employers.

Family and medical leave

《全国快3信誉最好的老平台》扩大到由于需要照顾学校或日托所关闭的儿童而无法工作的雇员, 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, 但在此期间，员工可以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, 到12月31日, 2020, and applies to employees covered by Title I of the FMLA. 适用的雇主包括雇员少于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

这一规定适用于因受到检疫或隔离令而无法工作(或远程工作)的合格雇员, 是否因担心冠状病毒而被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的症状并正在寻求医疗诊断. 员工将获得最多两周(80小时)的正常工资(或工资), 如果高, 联邦, 状态, 或者当地最低工资), 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中心已经关闭，或者孩子的托儿服务提供者不在, 可以享受长达两周(80小时)的病假，工资为员工正常工资的三分之二(或联邦, 状态, 或者当地最低工资, 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, 至十二月三十一日, 2020) and applies to the same employers.

注意: Employers may exclude certain health-care workers and first responders. 雇员少于50人的小型企业，由于适用的原因，如果遵守规定会危及企业的生存能力，则豁免为照顾子女的雇员提供带薪病假的要求.

Associated tax credits

符合条件的雇主可以获得与冠状病毒有关的病假和家事假的全额税收抵免, 加上相关的健康计划费用和雇主在保险期间的医疗保险税份额. 可退还的抵免额适用于支付给所有雇员的工资的某些就业税.

自雇人士可能有资格获得相当于合格病假的税收抵免(也最多10天):

• 由于COVID-19症状或当地隔离/隔离令，减少511美元或平均每日自营职业收入的100%
• 如果照顾冠状病毒感染者或因冠状病毒相关原因(包括孩子的学校关闭)照顾孩子，每天减少200美元或平均每日自雇收入的67%。

Employee Retention Tax Credit

因强制停工而部分或全部停工的雇主, 或者与2019年相比，其总收入同比大幅下降, 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, 及在一月一日之前, 2021.

该抵免适用于支付给所有雇员的工资的某些就业税. 雇主可以减少联邦就业税存款，预期这一抵免，并可以要求预支任何金额不包括在这一减少.

注意: 根据美国.S. 商会，企业不能获得相关的税收抵免和获得PPP贷款.

Employer Payroll Tax Deferral

《全国最大的快3平台》的一项规定允许雇主推迟支付社会保障税，允许个体经营者推迟支付某些个体经营税. Deferrals may occur between March 27, 2020, and December 31, 2020.

注意: 在雇主根据PPP获得贷款减免后，企业不得推迟这些税款的存款和支付.

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. 商会有一个在线资源，旨在帮助小企业主调查州的项目.

额外的资源

For information on the Paycheck Protection Program, review the U.S. Treasury Department Information Sheet. 有关其他sba支持的项目的更多信息，请访问小企业管理局. 有关冠状病毒相关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, 倡导支持受COVID-19危机影响的小企业. For more information, visit the Save Small Business Initiative website.

At 全国快3信誉最好的老平台, we are Fee-Only Financial Advisors. 我们寻求通过真实和持久的关系为全国快3信誉最好的老平台带来清晰和目的. 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