How To File Your Employee Retention Credit Nov 2022
Covid-19-related Employee Retention Credits: General Info Faqs Internal Revenue Service
If a third party payer will certainly submit the work tax return on an employer's part using the employer's name and also EIN and not the name and also EIN of the third party payer, the employer ought to not include the name and EIN of the 3rd party ERC TAX Credit FAQ payer on the Kind 7200. Usually, reporting agents and also payroll company fall into this group of third-party payers. The 2021 COVID-19 employee retention credit is equal to 70% of certified wages.
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" width="303px" alt="employee retention credit example">
Ultimately, Employer F even more decreases the down payment of all remaining federal employment taxes by $4,000 for the $5,000 expected Employee Retention Credit for qualified wages. Employer F will certainly not sustain a failure to deposit fine under area 6656 of the Code for lowering its federal employment tax deposit for the very first pay-roll duration of the 2nd quarter to $0. The credit is totally refundable because the Qualified Employer might obtain a refund if the quantity of the credit is more than certain federal employment taxes the Eligible Employer owes.
I'm Not Sure If My Organization Qualifies What Sort Of Company Qualifies? Keyboard_arrow_down
Primarily, companies can only utilize this credit on staff members that are not working. Commonly, CPEOs, PEOs, and also other 3504 agents fall into this category of third-party payers. As well as Frequently asked questions attending is employee retention credit taxable to the deferral 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, Deferment of work tax deposits and also repayments through December 31, 2020.
For these companies, certified wages thought about for an employee may not surpass what the employee would certainly have been spent for working a comparable period throughout the thirty days right away preceding the period of economic challenge explained in or over. The Employee Retention Credit equals 50 percent of the qualified wages that an Eligible Employer pays in a schedule quarter. The optimum quantity of certified wages considered employee retention credit restaurants with respect to each employee for all calendar quarters is $10,000, to make sure that the maximum credit for certified wages paid to any kind of employee is $5,000. Once you have actually established the total quantity of qualifying wages paid, multiply that number by 50% to determine the employee retention credit. As an example, if an employer has 10 qualified workers and also pays each employee $10,000 in certifying wages throughout a quarter, the employer would be qualified to a credit of $50,000 ($ 10,000 x 10 employees x 50%).
Where Should Your Company Be Submitting State Tax Obligations?
The American Rescue Strategy Act specifies that the nonrefundable items of the employee retention tax credit will certainly be declared versus Medicare tax obligations instead of against Social Safety taxes as they remained in 2020. Nevertheless, this change will only put on wages paid after June 30, 2021 and will not transform the complete credit quantity. Employers might still assert the ERTC retroactively by filing Form 941-X, Changed Employer's Quarterly Federal Tax Return or Insurance Claim for Reimbursement, for every quarter they paid qualifying wages. Employers might file Type 941-X approximately three years after the initial payroll tax obligations scheduled, which is usually on April 15.
How Much Is the Employee Retention Credit Per Employee?
We can browse the communications in between your PPP financings and also other credits to help you make sure internal revenue service conformity as well as decrease audit risk. We'll determine your ERC for all relevant financial quarters throughout 2020 as well as 2021, guaranteeing you are getting your optimum benefit. Leyton is a global consulting firm that assists organizations utilize monetary incentives to accelerate their growth as well as attain long-lasting efficiency. Tap our exclusive modern technology and industry pros to streamline the process, determine even more eligible hires, and obtain more credits. Joblessness Internet Supervisor Decrease the complete price of managing joblessness cases.
How Long Does It Take To Obtain An Employee Retention Credit Refund?
ERC Today evaluates exactly how the PPP financing will certainly factor into your ERC, what the differences in between the 2020 and also 2021 programs are as well as just how it applies to your business, in addition to what the aggregation regulations are for bigger, multi-state companies and you ought to analyze numerous states' exec orders. According to the National Federation of Independent Business, only 4% of local business proprietors are familiar with the ERTC program and also several are asking what is ERTC. However, this little-known government aid has huge advantages for businesses. If employers have inquiries or require even more information, they need to deal with their accountant and also payroll professional. The Paychex ERTC Service can assist businesses identify if they certify to claim the credit.
- If you are seeking to contract out Paychex can assist you take care of HR, payroll, advantages, as well as much more from our industry leading all-in-one service.
- The credit quantity is 50 percent of qualifying wages in 2020 and 70 percent of qualifying wages in 2021.
- The interpretation of certified wages differs depending on the size of the business.
- Each Eligible Employer will report its Employee Retention Credit on its employment tax return (or on its 3rd party payer's work tax return) without regard to its gathering with other entities as one employer for purposes of establishing its eligibility for the credit.
- To ask for permission for certain items, click the "reuse consents" switch on the web page where you find the thing.
- Nevertheless, the Consolidated Appropriations Act passed in December 2020 remedied that, making it possible for smaller organizations to confiscate both opportunities as long as they satisfied the eligibility requirements as well as followed the rules.
The Employee Retention Credit under the CARES Act urges businesses to keep workers on their pay-roll. The refundable tax credit is 50% of approximately $10,000 in wages paid by an eligible employer whose organization has been economically impacted by COVID-19. This refundable tax credit is a relief measure for businesses that urges them to keep employees on their payroll. The ERC regulations was broadened under the Consolidated Appropriations Act, which worked on January 1, 2021, and because of this growth, all employers that took PPP loans could be eligible for the ERC for 2020 as well as 2021. Since the ERC regulations is changing, Leyton dedicates a team of tax experts to guarantee your claim is compliant with all brand-new internal revenue service support.
For businesses that are having a hard time to keep their staff members, the ERC can supply much-needed economic alleviation. Organizations will certainly need to provide standard information regarding their firm and also workers, along with documentation showing that they have actually been impacted by the pandemic. The majority of employers, including colleges, universities, health centers and also 501 organizations following the enactment of the American Rescue Strategy Act, can qualify for the credit. Previously, the Consolidated Appropriations Act broadened qualifications to consist of companies that took a finance under the Paycheck Protection Program, including debtors from the first round of PPP who initially were ineligible to declare the tax credit. Qualified wages are wages (as defined in area 3121 of the Internal Income Code (the "Code")) as well as compensation (as defined in area 3231 of the Code) paid by an Eligible Employer to some or all workers after March 12, 2020, and also before January 1, 2021.
Can I still obtain the employee retention credit in 2022?
Little qualifying employers can treat all wages as certifying wages throughout any kind of duration in the calendar quarter in which the employer is thought about a qualifying employer. Shuttered Venue Operators Grant or Dining establishment Revitalization Fund receivers might not treat any kind of pay-roll costs that they think about about either program to warrant use the grant as qualified wages for the employer retention tax credit in the 3rd quarter 2021. Employers that qualify, consisting of PPP recipients, can assert a credit against 70% of qualified wages paid.
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