Just How To File Your Employee Retention Credit Nov 2022

Just How To File Your Employee Retention Credit Nov 2022

If a third party payer will submit the employment tax return on an employer's part using the employer's name and also EIN and also not the name and also EIN of the third party payer https://fdr.s3-web.eu-gb.cloud-object-storage.appdomain.cloud/employeeretentiontaxcredit/Employee-Retention-Credit-Eligibility/Will-the-Employee-Retention-Credit-Be-Reinstated.html, the employer should not consist of the name as well as EIN of the 3rd party employee retention credit eligibility payer on the Kind 7200. Typically, reporting representatives and also payroll service providers fall into this group of third-party payers. The 2021 COVID-19 employee retention credit amounts to 70% of qualified wages.

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" width="300px" alt="employee retention credit eligibility">

It is very important to keep in mind that companies can not declare a pay-roll cost as both an ERTC wage as well as a forgivable payroll cost on the PPP mercy application. 401 as well as Retired life Aid staff members save for retired life and also minimize taxable income. Employee Benefits Offer wellness, oral, vision as well as more to hire & preserve workers. Business Insurance Comprehensive protection for your service, home, and also workers.

I'm Not Exactly Sure If My Business Certifies What Type Of Business Qualifies? Keyboard_arrow_down

Qualified wages consist of the Qualified Employer's professional health insurance plan expenditures that are appropriately allocable to the wages. This credit is calculated differently for qualified quarters in 2020 and also 2021. An eligible employee retention credit 2022 employer can assert as much as $5,000 per employee in 2020 as well as as much as $7,000 per employee per certifying quarter in 2021. This suggests that workers will certainly not need to pay any kind of added taxes on wages that are covered by the ERC.

For these employers, certified wages taken into consideration for an employee might not exceed what the employee would have been paid for functioning a comparable period throughout the thirty days immediately preceding the period of economic challenge defined in or over. The Employee Retention Credit amounts to 50 percent of the qualified wages that an Eligible Employer pays in a calendar quarter. The maximum amount of qualified wages taken into employee retention credit deadline restaurants 2022 account relative to each employee for all calendar quarters is $10,000, to ensure that the optimum credit for certified wages paid to any type of employee is $5,000. When you have actually established the overall quantity of certifying wages paid, multiply that number by 50% to calculate the employee retention credit. For instance, if an employer has 10 eligible staff members as well as pays each employee $10,000 in qualifying wages throughout a quarter, the employer would certainly be qualified to a credit of $50,000 ($ 10,000 x 10 employees x 50%).

Where Should Your Company Be Filing State Tax Obligations?

Tax Area Odyssey Assisting qualified customers effectively request as well as obtain the ERC is an unique chance for CPAs according to Chris Wittich, MBT, CPA. Our TechnologyExplore Rev REV makes claiming tax credits for your business less complex, less complicated, as well as extra accurate-- enabling you to focus on what's following. ERC Aide is an employee retention credit service that supplies a streamlined process for onboarding customers as well as submitting cases in as low as 1-2 weeks.

Exactly how does the employee retention credit make money?

As well as the longer you keep your staff members on pay-roll, the even more benefits you are eligible to get. For 2021, the employee retention credit (ERC) is a quarterly tax credit versus the employer''s share of specific pay-roll taxes. The tax credit is 70% of the initial post_content#x26;amp; #x 24; 10,000 in wages per employee in each quarter of 2021.

We can browse the communications in between your PPP finances and also other credits to assist you make sure IRS conformity as well as minimize audit danger. We'll calculate your ERC for all suitable monetary quarters throughout 2020 as well as 2021, ensuring you are receiving your maximum advantage. Leyton is a global consulting company that aids organizations utilize financial incentives to accelerate their development and also attain resilient efficiency. Tap our proprietary innovation and market pros to streamline the process, identify more eligible hires, and also obtain more credits. Unemployment Web Supervisor Reduce the overall price of managing unemployment cases.

The credit was enabled against the employer part of social security tax obligations (6.2% rate) and railroad retirement tax on all wages and compensation paid to all workers for the quarter. If the quantity of the credit went beyond the employer portion of those federal employment taxes, after that the extra was dealt with as an overpayment and reimbursed to the employer. The Qualified Employer is permitted to postpone the down payment as well as settlement of the employer's share of social security tax under area 2302 of the CARES Act and also may do so before reducing any down payments in anticipation of the credit. See Deferral of work tax down payments as well as payments via December 31, 2020.

  • A profession or service that was completely or partially put on hold or had to reduce service hours as a result of a government order.
  • Gain the intel you require currently to successfully prepare for as well as navigate employment legislations, remain certified and also reduce legal risks.
  • This regulation increased the employee limit to 500 for identifying which wages apply for the credit.
  • For the majority of companies, the credit might be claimed on wages till Sept. 30, 2021, with particular organizations having up until Dec. 31, 2021 to pay competent wages.

Essentially all organizations receive ERC unlike PPP finances considering that you don't need to reveal a decrease in incomes however if you do have a decline the give is automated. The group has dedicated ERC consultants on the leading edge of educating the general public and leading customers in the direction of optimum COVID alleviation benefits. Last but not least, the ERC Aide team is able to deliver ready-to-file records for the IRS without entailing your pay-roll company.

For businesses that are having a hard time to maintain their workers, the ERC can give much-needed monetary relief. Services will certainly require to provide standard information about their firm and employees, as well as documents revealing that they have actually been influenced by the pandemic. A lot of companies, including universities, colleges, health centers and also 501 companies adhering to the implementation of the American Rescue Strategy Act, might qualify for the credit. Previously, the Consolidated Appropriations Act expanded credentials to consist of businesses who took a car loan under the Paycheck Security Program, consisting of debtors from the first round of PPP that originally were ineligible to claim the tax credit. Certified wages are wages (as defined in area 3121 of the Internal Income Code (the "Code")) and settlement (as specified in area 3231 of the Code) paid by an Eligible Employer to some or all staff members after March 12, 2020, as well as before January 1, 2021.

Can I still make an application for the employee retention credit in 2022?

Businesses can no longer pay wages to assert the Employee Retention Tax Credit, but they have until 2024, and also in some circumstances 2025, to do a reflect on their pay-roll throughout the pandemic and retroactively assert the credit by submitting an amended income tax return.

Small qualifying companies can treat all wages as qualifying wages throughout any type of duration in the schedule quarter in which the employer is considered a qualifying employer. Shuttered Location Operators Grant or Dining establishment Rejuvenation Fund recipients might not deal with any kind of payroll costs that they think about about either program to validate use the grant as certified wages for the employer retention tax credit in the 3rd quarter 2021. Companies who certify, consisting of PPP receivers, can assert a credit against 70% of qualified wages paid.

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