企业可以通过2021年5月31日申请薪水保护计划贷款。截至6月1日，截至6月1日，截至6月1日，SBA不再接受PPP贷款申请。
本文适用于202年购买力平价贷款0. The Consolidated Appropriations Act (signed into law on December 27, 2020) reopened the Paycheck Protection Program and made changes to it.
Ah, this is the moment mostPaycheck Protection Program(PPP) loan borrowers have been waiting for. The Paycheck Protection Program Flexibility Act was signed into law, bringing significant changes to the PPP.
Are you a PPP loan borrower who wants to know what the PPP Flexibility Act will do for you? Read on to find out.
What is the Paycheck Protection Program Flexibility Act?
薪水保护计划灵活性法案是与冠状病毒相关的立法，修正了关心的行为PPP loan forgivenesseasier on small business owners. It was proposed in the House of Representatives and passed by the House on May 28, 2020.法案然后于2020年6月3日的参议院通过了参议院，并于2020年6月5日由总统签署法律。
PPP灵活性法案是第二份立法，重点是扩展PPP之后PPP and Health Care Enhancement Act.
在2020年4月24日，在法律上签署了PPP和保健加强法案，增加了该计划的额外资金310亿美元。
Unlike the PPP Health Care Enhancement Act, the PPP Flexibility Act does not add more funding to the program. However, it extends a number of rules to benefit small business owners and increase loan forgiveness potential.
What the PPP Flexibility Act changes
The PPP Flexibility Act is a relatively short bill. There are six major changes the PPP Flexibility Act makes to the PPP:
- Eligible expenses flexibility
- Covered period extension
- FTE reduction exemption
- Loan repayment deferral period extension
- Loan term extension
- Payroll tax deferral expansion
检查每个规则是否属于Cares Act的行为以及现在的PPP灵活性行为。
1.符合条件的费用（60％/ 40％）
正如您所知，如果您想要原谅，您必须使用PPP贷款来涵盖符合条件的费用。而且，SBA和财政部规定了您应该使用多少费用。
最初，SBA和财政部要求您使用75％的工资费用，25％用于抵押贷款利息，租金和公用事业。
由于薪水保护计划灵活性，您现在可以使用60% on payroll expenses and 40% for mortgage interest, rent, and utilities. This gives you more wiggle room to spend on non-payroll costs.
2. Covered period
Under the CARES Act, you had eight weeks to use your PPP loan on eligible expenses. This eight-week covered period began either after you received the loan disbursement or the first pay period after receiving the loan.
The PPP Flexibility Act gives you24周使用您的PPP贷款。这个覆盖的期间扩展为您提供了更多时间来花费PPP贷款并获得贷款宽恕。
If you received your loan before the PPP Flexibility Act was signed into law (June 5), you can still elect to use the eight-week covered period if you prefer.
3. FTE减免豁免
使用PPP贷款符合条件的费用不是让您的贷款宽恕的唯一要求。你还必须保持你的full-time equivalent(FTE) employee numbers up to avoid forgiveness reduction.
然而，PPP灵活性法案在冠状病毒大流行期间对雇主的职责有点了解。
如果您：您可能会免除FTE贷款宽恕减少：
- Can’t rehire individuals who were employees on February 15, 2020 and can’t hire similarly qualified employees for empty positions before January 1, 2021要么
- Can show how complying with the CDC’s, OSHA’s, or Secretary of Health and Human Services’ health guidelines (e.g., social distancing) between March 1, 2020 – December 31, 2020 prevented you from being able to return to the same level of business activity you had before February 15, 2020
To qualify for this FTE reduction exemption, you must certify in good faith and provide documents to back up your claims.
4. Loan repayment deferral period
Under the original PPP guidelines, borrowers whose loan was partially or fully unforgivable did not have to make any loan payments for six months.
现在，贷款还款推迟期已延长，直到以下其中一项（以较早者为准）：
- The date the SBA remits the forgiveness amount to the borrower
- 10 months after the end of the covered period (if the borrower doesn’t apply for forgiveness)
5. Loan term
Originally, the CARES Act established a loan term of two years at an interest rate of 1% for borrowers who must repay part or all of their PPP loan.
The Paycheck Protection Program Flexibility Act extends this loan term tofive years. The interest rate of 1% remains the same.
6. Payroll tax deferral
Under the CARES Act, all employers could defer the employer portion of Social Security tax … unless you were a PPP borrower whose loan was forgiven.
但现在，工资税延迟是一个普遍的利益all employers, regardless of whether your PPP loan is forgiven or not. You can defer paying your 2020 employer Social Security taxes for the entire year.
请务必在以下日期仍然支付延期的社会保障税：
- 2021年12月31日（50％）
- 12月31日，2022年（剩余金额）