的 薪水保护计划 (PPP) provides small businesses and sole proprietorships cash flow assistance through 100% federally guaranteed loans. 的 PPP is intended to encourage eligible employers to keep employees on their payroll, 尽管新型冠状病毒肺炎大流行带来了经济困难. Small businesses may now apply to receive a first-time or second-time forgivable PPP loan. 的re are certain amounts allocated for smaller borrowers and underserved communities.
Small businesses can have PPP loans fully forgiven if the funds are used for payroll costs, 抵押贷款利息, 租金, 和公用事业. 在法案颁布前、颁布时或颁布后收到的贷款 2020年冠状病毒紧急救助法案, 不包括那些已经被免除贷款的人, 是否有资格使用扩大的可原谅费用. 用PPP基金支付的业务费用现在可以免税了. 业务es no longer need to deduct their EIDL Advance from the forgiveness amount. 有关宽免贷款的详情，请浏览 小企业管理局的网站.
第一次和第二次提取贷款, a borrower is eligible for loan forgiveness equal to the amount the borrower spent on the following items during the 24- or 8-week period beginning on the date of the loan’s origination:
- 至少60%的贷款花在了工资成本上(包括小费), 佣金, 四奖金或其他激励薪酬, 医疗福利和退休计划的雇主部分)
- Interest on mortgage obligation incurred in the ordinary course of business
- Payments on utilities (electricity, gas, water, transportation, telephone or internet)
- For borrowers with tipped employees, additional wages paid to those employees
- operations (software, cloud computing and other human 资源 and accounting needs)
- property damage costs due to public disturbances that occurred during 2020 that are not covered by insurance
Borrowers may elect to calculate eligible costs in an 8-week or 24-week coverage period. 的 coverage period begins on the date the lender makes the first disbursement of the PPP loan to the borrower. 的 lender should disburse the loan no later than 10 calendar days from the date of loan approval.
Costs incurred during the covered period, but paid after the period are eligible for forgiveness. Similarly, costs incurred before the covered period, but paid during the period are also eligible.
An employer may elect to use the Alternative Payroll Covered Period to align with its biweekly or more frequent payroll schedule. 的 alternative period only applies to payroll costs, not nonpayroll costs such as 租金. 的 covered period begins on the date the lender disburses the loan and nonpayroll costs must be paid or incurred during the covered period to be eligible.
First and second draw loan borrowers may 申请贷款宽免 once all loan proceeds the borrower would like to request forgiveness for have been used. Borrowers have until the maturity date of the loan or within 10 months after the last day of the covered period to 申请贷款宽免.
一些PPP贷款机构正在参与直接减免. Before applying for loan forgiveness, determine if your lender qualifies for direct forgiveness by 审查贷方名单. 如果你的贷方参与了, 你可以在8月4日后申请, 2021年为直接免借通过 小企业管理局门户网站.
对于贷款人没有参与直接减免的借款人, 申请贷款宽免 through the lender who will provide you with the correct form.
对于贷款额为50美元的借款人,000或更少了, the SBA and the Treasury Department released a simpler loan forgiveness application. 在这里查看50,000美元或更少的贷款减免申请.
Reminder, loan applications are now closed, but the below eligibility and terms have been archived.
- 501(c)(6) organizations with less than 300 employees (不包括 lobbying organizations)
- 501(c)(3) nonprofit organizations with less than 500 employees per physical location
- 501(c) 不包括 501 (c) (3), 501 (c) (4), 501 (c)(6),或501 (c)(19)组织
- Must not receive more than 15 percent of receipts from lobbying activities
- Cost of lobbying activities must not exceed $1 million during the most recent tax year that ended prior to Feb. 15, 2020
- Small business owners with prior non-fraud felony convictions are now eligible
- Small business owners who are delinquent on their federal student loans are now eligible
- 非美国公民的小企业主.S. residents may use their Individual Taxpayer Identification Numbers to apply for relief
Borrowers may defer principal and interest payments until the SBA compensates lenders for any forgiven amounts, 而不是之前的六个月延期期. Borrowers must 申请贷款宽免 within 10 months of the end of the covered period.
- 雇主可能只将贷款收益的60%用于支付工资成本, leaving 40 percent of the loan to non-payroll expenses such as mortgage interest, 租金及水电费
扩大后的PPP允许借款人申请第二笔PPP贷款. 扩大后的PPP允许借款人申请第二笔PPP贷款. 第二次提取贷款的最高贷款额为200万美元. 业务es or organizations must have been in operation on February 15, 2020 for a second draw. 贷款减免要求和计算方法保持不变.
- 第一阶段的总收入至少减少了25%, 2020年第二或第三季度，与2019年同期相比. 1月1日或之后提交的申请. 1、2021年有资格使用2020年第四季度.
- 2.5 times the average monthly payroll costs in the one year prior to the loan or the calendar year
- 季节性的雇主 may calculate their maximum loan amount based on a 12-week period from Feb. 2019年15日至2月15日. 15, 2020.
- 业务es in Accommodations and Food Services may receive loans of up to 3.平均每月工资成本的5倍.
的 中小企业管理局 released a frequently asked questions guidance document as its interpretation of the CARES Act, the Flexibility Act and the 薪水保护计划 Interim Final Rules.