在2020年3月, as it became increasingly evident that the economic impact from the COVID-19 pandemic would be both profound and prolonged, Congress passed several pieces of legislation with provisions to help small business owners shore up their business’s coffers and keep employees on the payroll. 几周之内, 这两个基础项目的初始资金,  the Paycheck Protection Program and the Economic Injury Disaster Loan program, 干涸. Many of the nation’s small businesses discovered they were shut out after submitting applications. 4月24日, 总统签署了额外的立法, 工资保护计划和卫生保健增强法案, to increase the amount of aid available to small businesses during the crisis.  However, industry insiders expect the funding to be depleted quickly once again.

不管这些项目的状况如何, business owners should familiarize themselves with all available aid to help ensure they are taking maximum advantage of the new laws, 以及其他潜在资源.



细节:作为2万亿美元的冠状病毒援助的一部分, 救援, 以及3月27日签署的《IM真人厅》, 2020, PPP项目最初的资金来源是3500亿美元. 这是先到先得, 标间, forgivable loan program designed to encourage employers to keep paying all their employees, 即使企业因病毒而被迫关闭. 为了利用这个程序, small-business owners must submit an application to a participating lender, which then works with the Small Business Administration to guarantee the loan.

贷款最多可为2人.5 times an employer’s average monthly payroll for the last year (up to an annualized maximum of $100,每位员工000, $10 million in total) and may be used for expenses incurred between February 15, 2020, 和6月30日, 2020.

注意: Seasonal or new businesses will use diffe租金 time periods to calculate the loan amount.

Loans may be forgiven as long as the employer uses the proceeds for payroll, 租金, 抵押贷款利率, 以及从贷款发放日算起的八周内的水电费. 至少75%的金额必须用于支付工资. Forgiveness is based on the employer maintaining or rehiring employees by June 30, 2020, 恢复工资水平. The amount forgiven will be reduced if full-time headcount declines or if wages decrease more than 25%.

Amounts not forgiven will have to be paid back over a two-year period at a 1% 感兴趣 rate. Loan payments will be deferred for six months, and no collateral or personal guarantees are required. Moreover, no fees may be charged, either by 联邦 government or the lender.

Eligible employers: Businesses that may apply include those with 500 or fewer employees (or, 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, 独立承包人, 和自由职业者.

状态: 2020年4月16日,担保后1.6 million loans under the PPP, the SBA stopped accepting applications when the funding was exhausted. 随后, 许多小企业抱怨他们被排除在该计划之外, while large restaurant corporations were able to secure tens of millions of dollars in loans. 4月23日, 财政部更新了FAQ指南来解决这个问题, 说, “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” that the loan is necessary to support the company’s ongoing operations. 像这样, 许多大公司一直在返还贷款收益, and the Treasury Department has said that any such company that repays its loan by May 7 will be treated as if it had acted in good faith. 在同一天, Congress passed 工资保护计划和卫生保健增强法案, 向该基金增拨3100亿美元, 其中600亿美元将用于小额贷款, 中型, 和社区银行. 在4月24日的一个在线小组讨论中, 尼尔·布拉德利, 美国国务院常务副总统兼首席政策官.S. 商会, recommended that small businesses that had previously applied for a loan but had not yet received approval should reach out to their lenders to ask about the status. 他指出,预计资金很快就会用完, and that further guidance is expected from the Treasury Department on various aspects of the loan program.


Details: As part of the Coronavirus Preparedness and Response Supplemental Appropriations Act signed on March 6, 2020, Congress set aside additional funding for small-business disaster assistance. The EIDL program offers low-感兴趣 federal disaster loans to small businesses throughout the United States that suffer substantial economic injury due to COVID-19. Loans of up to $2 million can be used for many diffe租金 types of expenses, 包括工资, 应付账款, 固定的债务, 房地产支付, 和其他费用. 利率是3.75%适用于没有其他可用信贷的小企业,2.75%的非营利组织. 付款可以分期支付,最长可达30年. 该计划将持续到2020年12月31日.

随后, a provision in the CARES Act allowed for EIDL loan advances of up to $10,向面临暂时收入损失的小企业发放了1万美元. 贷款预付款不必偿还(i.e., it is essentially a grant) and is intended to provide a much-needed influx of cash more quickly than the EIDL loans. 这些补助金可用于支付某些直接费用, including 租金 or mortgage and paying sick leave to employees affected by COVID-19.

Eligible employers: Businesses that may apply are those with fewer than 500 employees, 包括个体户, 独立承包人, 以及受COVID-19影响的个体经营者. Businesses with more than 500 employees may be eligible if they meet the SBA’s industry size standards.

状态: This program was also put on hold earlier in April after initial funding was exhausted. 由于工资保护计划和医疗保健增强法案, 该计划还将获得600亿美元. Farmers and ranchers with 500 or fewer employees are now eligible for the EIDL program. 在撰写本文时, SBA网站上说, “SBA will resume processing EIDL loan and advance applications that are already in queue on a first-come, 标间. We will provide further information on the availability of the EIDL portal to receive new applications (including those from agricultural enterprises) as soon as possible.”


These loans allow small businesses that cur租金ly have a relationship with an SBA Express lender to quickly access up to $25,以弥补收入的损失. They can be either term loans or used to bridge the gap while business owners await disbursement on an EIDL. The loans will be paid in full or in part by proceeds from the EIDL loan.


小企业管理局会自动支付本金, 感兴趣, 及7(a)项的费用, 504, and microloans for six months for both cur租金 loans and new loans issued before September 27, 2020. The program also provides assistance to businesses that held an SBA-serviced disaster (home and business) loan that was in regular servicing status on March 1, 2020. 小企业管理局提供自动延期到2020年12月31日.

注意: Interest on the disaster loans will continue to accrue during the deferment period. Borrowers who have set up an automatic payment program will need to cancel those payments if they choose to take advantage of the deferment program and will need to reestablish the automatic payments.


3月18日签署的《IM真人厅》(FFCRA), 2020, ushered in provisions designed to protect employees affected by COVID-19, 同时为他们的雇主提供救济.


The Family and Medical Leave Act (FMLA) was expanded to cover employees who are unable to work due to a need to care for a child whose school or day care is closed, 或由于“公共卫生紧急事件”而无法提供服务的人.“员工将至少得到他们正常工资的三分之二, 每天最多200美元,10美元,在保险期内为000美元. 前10天可以不付工资, but the employee may use other available paid leave during that time frame.

最多10周的假期可以用于家庭休假积分. 该条款从4月1日起生效, 2020, 在12月31日, 2020, 并适用于《IM真人厅》第一章所涵盖的雇员. Applicable employers include private businesses with fewer than 500 employees and all public employers.

注意: Employers with fewer than 50 employees may be exempt if compliance would jeopardize the viability of the business. 可将保健和第一反应人员的雇员排除在外.


This provision covers qualified employees who are unable to work (or telework) because they are subject to a quarantine or isolation order, have been advised by a health-care provider to self-quarantine due to coronavirus concerns, or are experiencing symptoms of coronavirus and are seeking a medical diagnosis. Employees will receive up to two weeks (80 hours) of their regular pay (or, 如果高, 联邦, 状态, 或当地最低工资), 最高可达511美元,最高可达5美元,在受益期内.

照顾冠状病毒感染者的员工, or caring for a child because the child’s school or day care is closed or whose child-care provider is unavailable, may receive up to two weeks (80 hours) of sick leave at two-thirds of the employee’s regular pay (or 联邦, 状态, 或当地最低工资, 如果更高), 最高200美元一天,最高2美元,000.

这笔款项与扩大后的FMLA(4月1日)的期限相同, 2020, 至12月31日, 2020年),并适用于相同的雇主.

注意: 雇主可能将某些保健工作者和急救人员排除在外. Small businesses with fewer than 50 employees are exempt from the requirement to provide paid sick leave to employees who are caring for their child due to the applicable reasons if compliance would jeopardize the viability of the business.


Eligible employers can receive a tax credit for the full amount of coronavirus-related sick and family leave, plus related health plan expenses and the employer’s share of Medicare tax on the leave for the covered period. The refundable credit is applied against certain employment taxes on wages paid to all employees.

Self-employed individuals may be eligible for qualified sick leave equivalent tax credits (also for a maximum of 10 days):

  • Lesser of $511 or 100% of average daily self-employment income due to COVID-19 symptoms or a local quarantine/isolation order
  • Lesser of $200 per day or 67% of average daily self-employment income if caring for someone with coronavirus or caring for a child due to a coronavirus-related reason (including child’s school closure)


Employers whose operations have been partially or fully suspended due to mandated shutdowns, or whose gross receipts have experienced a significant decline year-over-year compared to 2019, 是否有资格获得5美元的员工留任信用,每名员工000美元(10美元以下的50%,合格工资为000, 包括健康计划费用)3月12日后支付, 2020, 在1月1日前, 2021.

The credit applies against certain employment taxes on wages paid to all employees. Employers may reduce federal employment tax deposits in anticipation of this credit and may request an advance for any amounts not covered by this reduction.

注意: 根据美国.S. 商会, businesses cannot take associated tax credits and receive a PPP loan.


A CARES Act provision allows employers to defer the employer’s share of Social Security taxes and self-employed individuals to defer payment of certain self-employment taxes. 延期可能发生在2020年3月27日至2020年12月31日之间.

注意: Businesses may not defer the deposit and payment of these taxes after the employer receives loan forgiveness under the PPP.


除了众多的联邦倡议, 许多州和地区正在实施他们自己的项目. Small businesses in need of support should reach out to these agencies to 研究 opportunities that may be available. 美国.S. 商会 has an online resource designed to help small-business owners investigate 状态 programs.


有关工资保障计划的信息,请查阅美国《IM真人厅》.S. 财政部资料表. For more information on other SBA-backed programs, visit the Small Business Administration. For more information on coronavirus-related employer tax credits, visit the IRS.

最后,美国.S. 商会发起了拯救小企业倡议, 提供补充资金的全国性计划, 资源和网络研讨会, 研究, and advocacy to support small businesses affected by the COVID-19 crisis. 欲了解更多信息,请访问拯救小企业倡议网站.

At IM真人厅,我们是收费金融顾问. We seek to bring clarity and purpose to wealth through authentic and enduring relationships. 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