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PPP ๋Œ€์ถœ์ƒํ™˜ ๋ฉด์ œ์— ๋Œ€ํ•œ ๊ฐ€์ด๋“œ๋ผ์ธ

๋Œ€์ถœ ์ดํ›„๋กœ 8์ฃผ๊ฐ„์˜ ๊ธ‰์—ฌ๋ฐ ๋ ŒํŠธ ์ƒํ™˜๋ฉด์ œ๋กœ ํ™”์ œ๊ฐ€ ๋˜์—ˆ๋˜ PPP ๋Œ€์ถœ:

๋งŽ์€๋ถ„๋“ค์ด ๋ฐ›๊ณ  ๋‚œ ๋’ค์— ๋ง‰์ƒ ์–ด๋–ค์‹์œผ๋กœ ์ƒํ™˜๋ฉด์ œ๊ฐ€ ๋˜๋Š”์ง€๋ฅผ ๊ถ๊ธˆํ•ดํ•˜์‹ญ๋‹ˆ๋‹ค. ์ตœ๊ทผ์—SBA๊ฐ€ ์ด์— ๋Œ€ํ•œ ๊ฐ€์ด๋“œ๋ผ์ธ์„ ์ œ๊ณตํ•˜์—ฌ, ์ด์— ๋Œ€ํ•˜์—ฌPPP Loan forgive๊ด€๋ จ ์‹ ์ฒญ์„œ๋ฐ ์ดํ•˜์˜ ์˜ˆ๋ฅผ ํ†ตํ•ด์„œ ๋ณด๋‹ค ์‰ฝ๊ฒŒ ์•ˆ๋‚ดํ•ด๋“œ๋ฆฝ๋‹ˆ๋‹ค.

PPP๋Œ€์ถœ์˜ ๊ธฐ๋ณธ์€ ๋Œ€์ถœ๊ธˆ์•ก์ด์ง์›์›”๊ธ‰ (payroll cost) ์œผ๋กœ ์‚ฌ์šฉ๋˜์—ˆ๋А๋ƒ์˜ ์—ฌ๋ถ€์ž…๋‹ˆ๋‹ค. SBA ๋Š” ์ด ๊ทœ์น™์— ๋Œ€ํ•ด ์ตœ์†Œ 75% ์ด์ƒ์„ payroll cost๋กœ ์‚ฌ์šฉํ• ์ˆ˜์žˆ๊ณ ,์ตœ๊ณ  25%๊นŒ์ง€๋Š”๋ฒ•๋ฅ ์—์„œ ํ—ˆ์šฉ๋˜๋Š” ๋น„์šฉ์—์‚ฌ์šฉ์„ํ•˜๋ฉด,์ƒํ™˜๋ฉด์ œ๋ฅผ ํ•ด์ฃผ๋Š” ๊ฒƒ์œผ๋กœ ์•Œ๋ ค์ ธ ์žˆ์Šต๋‹ˆ๋‹ค.๊ทธ๋Ÿฌ๋‚˜, ๋งŒ์•ฝ ์ง์›์ˆซ์ž๋ฅผ Pandemic์ „์œผ๋กœ ์›์ƒ๋ณต๊ท€ ํ•˜์ง€์•Š๋Š”๋‹ค๋ฉด, ์ด์— ๋Œ€ํ•ด ์ƒํ™˜๊ธˆ์•ก ๋ฉด์ œ์•ก์„ ์ฐจ๊ฐํ•œ๋‹ค๊ณ  ๋‚˜์™€์žˆ์Šต๋‹ˆ๋‹ค.

์˜ˆ: COVID -19์ „์— ์ง์›์ด 10๋ช…์ด๊ณ ,๊ทธ ์ดํ›„ ppp๋ก ์„ ๋ฐ›๊ณ  ์ง์›์ด 6๋ช…์ด๋ผ๋ฉด,๋Œ€์ถœ ์ƒํ™˜๋ฉด์ œ๊ฐ€ ๊ฐ€๋Šฅํ•œ ๊ธˆ์•ก์ด 60%๋กœ ์ค„์–ด๋“ค๊ฒŒ ๋ฉ๋‹ˆ๋‹ค. ๋งŒ์•ฝ 10๋ช… ์ „์›์ด ๋Œ์•„์˜จ๋‹ค๋ฉด,๋Œ€์ถœ ์ƒํ™˜ ๋ฉด์ œ์•ก์ด ์ค„์–ด ๋“ค์ง€ ์•Š์Šต๋‹ˆ๋‹ค. ๊ทธ๋Ÿฌ๋‚˜,COVID -19์ „์— ์ง์›์ด 10๋ช…์ผ ๋•Œ๋„ ์žˆ๊ณ , 12๋ช…์ด์—ˆ์„ ๋•Œ๋„ ์žˆ์„ํ…๋ฐ,์–ด๋–ค๊ธฐ์ค€์œผ๋กœ ๊ฒฐ์ • ๋˜์–ด์งˆ๊นŒ์š”? ์ด๋ถ€๋ถ„์€ ๊ณ ์šฉ์ฃผ๊ฐ€ ๊ฒฐ์ •ํ• ์ˆ˜์žˆ๋Š” ๋ถ€๋ถ„์ธ๋ฐ์š”,01/01/2020~02/29/2020๋…„ ๊ธฐ์ค€ ๋˜๋Š” 02/15/2019~06/30/2019 ๋…„ ๊ธฐ์ค€ ๋‘˜์ค‘ ํ•œ๊ฐ€์ง€๋กœ ์ ์šฉํ•  ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค.

์ž ๊ทธ๋Ÿฌ๋ฉด,10๋ช…์˜ ์ง์›๊ธฐ์ค€์—์„œ, $60,000.00 ppp ๋Œ€์ถœ์„ ๋ฐ›์•˜์„๋•Œ ๊ธฐ์ค€์œผ๋กœ ์กฐ๊ธˆ ๋” ์ด์•ผ๊ธฐ๋ฅผ ํ•ด๋ณด์ฃ .

1. 75%-์ง์›์›”๊ธ‰ 25% ๊ทธ์™ธ ๋น„์ง€๋‹ˆ์Šค ๋น„์šฉ์— ๋Œ€ํ•œ ์•ˆ๋‚ด.

a. payroll์— ์†Œ๋น„๋œ ๋น„์šฉ: $30,000.00

b. rent์— ์†Œ๋น„ํ•œ ๋น„์šฉ: $4,000.00

c. utilities์— ์†Œ๋น„ํ•œ ๋น„์šฉ: $2,000.00

์ด ์‚ฌ์šฉ๊ธˆ์•ก: $36,000.00

์ด๋ ‡๊ฒŒ ppp๋Œ€์ถœ๊ธˆ์•ก์„ ๋ฐ›๊ณ  8์ฃผ๊ฐ„ ์‚ฌ์šฉํ•˜์˜€๋‹ค๋ฉดpayroll์— ์‚ฌ์šฉํ•œ ๊ธˆ์•ก $30,000.00 ์€ ์ „์ฒด๊ธˆ์•ก์˜ 83% ๋ฅผ ์ฐจ์ง€ํ•˜๋‹ˆ,์ƒํ™˜๋ฉด์ œ ๊ธˆ์•ก์ด ์ค„์ง€ ์•Š์Šต๋‹ˆ๋‹ค. ๋งŒ์•ฝ payroll ์ œ์™ธ๊ธˆ์•ก์ด 25% ๋„˜๊ฒŒ ๋œ๋‹ค๋ฉด, payroll์ œ์™ธ๊ธˆ์•ก์ด ์ƒํ™˜ ๋ฉด์ œ ๊ธˆ์•ก์ด 25%๊ฐ€ ๋ ๋•Œ ๊นŒ์ง€ ์ „์ฒด ๊ธˆ์•ก์„ ๋‚ฎ์ถ”์‹œ๋ฉด ๋ฉ๋‹ˆ๋‹ค.

2. ์ง์›๋“ค์ด ๋‹ค ๋Œ์•„์˜ค์ง€ ์•Š๊ฑฐ๋‚˜, COVID -19์ „์˜ ์ง์›์ˆ˜๊ฐ€ ์œ ์ง€๊ฐ€ ๋ถˆ๊ฐ€๋Šฅํ•  ๊ฒฝ์šฐ ๋‚ด์šฉ์ด ๋‹ฌ๋ผ์ง‘๋‹ˆ๋‹ค. ์ƒ๋‹จ์— ์–ธ๊ธ‰ํ•œ ๋ถ€๋ถ„๊ณผ ๊ฐ™์€ ์‹œ๋‚˜๋ฆฌ์˜ค์ด์ง€๋งŒ, 10๋ช…์—์„œ 6๋ช…๋งŒ ๋Œ์•„์˜จ๋‹ค๋ฉด,์ด ์ „์ฒด ๊ธˆ์•ก์˜ 60% ๋งŒ์ƒํ™˜๋ฉด์ œ๊ฐ€ ๊ฐ€๋Šฅํ•˜์—ฌ,์ƒํ™˜๋ฉด์ œ๊ธˆ์•ก์ด $21,600์œผ๋กœ ์ค„๊ณ , ๋‚˜๋จธ์ง€ $38,400์€ ์€ํ–‰์—๊ฒŒ 1% ์ด์ž๋ฅผ ๋ฐ›๊ณ  ๋Œ๋ ค ์ฃผ์–ด์•ผ ํ•ฉ๋‹ˆ๋‹ค.

3. ๋งŒ์•ฝ ์ง์›๋“ค์€ ๋Œ์•„์™”์ง€๋งŒ, pre-COVID 19์ „์˜ ๊ธˆ์•ก๋ณด๋‹ค 25% ์ด์ƒ ์›”๊ธ‰์„ ์ค„์ธ๋‹ค๋ฉด ์ถ”๊ฐ€์ ์œผ๋กœ ๋ฉด์ œ๊ธˆ์•ก์ด ์ค„์–ด๋“ค ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค.๋งŒ์•ฝ ์ง์›์ด ํ•œ๋‹ฌ์— $3000๋ถˆ์„ ์ฃผ๋˜ ์ง์›์„ $2000๋ถˆ๋กœ ์ค„์˜€๋‹ค๋ฉด, 25% ๊นŒ์ง€ ์ค„์ผ ์ˆ˜ ์žˆ๋Š” ์›”๊ธ‰์€ $2250.00 ์ด์˜€๊ณ , $250๋ถˆ์„ ๋” ์ ๊ฒŒ ์ฃผ์—ˆ์œผ๋‹ˆ, 250๋ถˆ ์ œ์™ธ, ๊ทธ๋ฆฌ๊ณ  8์ฃผ๊ฐ„์ด๋ผ๋ฉด,์•ฝ 500๋ถˆ๊นŒ์ง€ ์ƒํ™˜ ๋ฉด์ œ๊ธˆ์•ก์ด ์ฐจ๊ฐ๋  ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค.

๊ทธ๋Ÿฌ๋‚˜, ์ง์›์›์ƒ๋ณต๊ท€์— ๋Œ€ํ•œ ๊ฐ์†Œ๋Š” ์ถ”๊ฐ€ ๊ธฐ๊ฐ„์ด ์ œ๊ณต๋ฉ๋‹ˆ๋‹ค: 02/15/2020๋…„์—์„œ 04/26/2020๋…„์œผ๋กœ ์ง์›์ˆ˜๋ฅผ ์ค„์˜€๋‹ค๊ณ  ํ•˜๋”๋ผ๋„ (์ฆ‰ ppp๋Œ€์ถœ ํ›„ 8์ฃผ๊ธฐ๊ฐ„์— ์ค„์˜€๋‹ค ํ•˜๋”๋ผ๋„) ๋งŒ์•ฝ 02์›” 15์ผ 2020๋…„ ์ „์œผ๋กœ ์ง์›์ˆ˜๋ฅผ 06์›” 30์ผ 2020๋…„ ๊นŒ์ง€๋งŒ ํ•œ๋‹ค๋ฉด, ์ƒํ™˜๋ฉด์ œ๊ธˆ์•ก ๊ฐ์†Œ๋ฅผ ์ค„์ผ ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค.

4. ์ž์˜์—…์ž๋“ค์˜ ์›”๊ธ‰ ๊ณ„์‚ฐ(Self-employed/Schedule C Tax payer)
PPP ๋Œ€์ถœ์ƒ์—์„œ, ์ž์˜์—…์ž๋“ค์ด๋‚˜ ํšŒ์‚ฌ ์†Œ์œ ์ฃผ์˜ ์ˆ˜์ต๋˜ํ•œ ์ƒํ™˜๋ฉด์ œ๊ฐ€๋Šฅํ•œ ๊ธˆ์•ก์ž…๋‹ˆ๋‹ค. ๊ทธ๋Ÿฌ๋‚˜ ์ „์ฒด ๊ธˆ์•ก์ด ๊ฐ€๋Šฅํ•œ ๊ฒƒ์€ ์•„๋‹ˆ๊ณ , ์ตœ๋Œ€ 10๋งŒ๋ถˆ ๊นŒ์ง€ 2019๋…„ net profit์˜ 8์ฃผ๊ฐ„์˜ ๊ธˆ์•ก์ด ๊ฐ€๋Šฅํ•˜๋ฉฐ FMLA๋“ฑ์œผ๋กœ ๋ฐ›์€ ๊ธˆ์•ก์€ ์ œ์™ธ๋ฉ๋‹ˆ๋‹ค.

5. Payroll๋กœ ํฌํ•จ๋˜๋Š” ๊ธˆ์•ก:

  • Salary, wage, commission ๋“ฑ ๊ทธ์™ธ ์ง์›์—๊ฒŒ ์ง€๋ถˆํ•˜๋Š” ๊ธˆ์•ก (์ง์›๋‹ฌ ์ตœ๋Œ€ ์ผ๋…„๊ธˆ์•ก ์ •์‚ฐ 10๋งŒ๋ถˆ๊นŒ์ง€)
  • Cash tips
  • ย ์ง์›์—๊ฒŒ ์ง€๋ถˆํ•œ ์œ ๊ธ‰ํœด๊ฐ€ ๊ธˆ์•ก
  • ์ง์›์—๊ฒŒ ์ œ๊ณตํ•œ severance ๊ธˆ์•ก
  • ์ง์›์—๊ฒŒ ์ œ๊ณตํ•˜๋Š” ๊ฑด๊ฐ•๋ณดํ—˜ ๋ฐ ์€ํ‡ด์—ฐ๊ธˆ
  • Employer๊ฐ€ ์ง์›๋•Œ๋ฌธ์— ์ง€๋ถˆํ•˜๋Š” state/local tax
    Payroll์€ FICa/Medicare/FUTA๋“ฑ์„ ํฌํ•จํ•˜์ง€ ์•Š์œผ๋ฉด, ๋˜ํ•œ Emergency paid sick leave ์™€ FMLA๋กœ ์„ธ๊ธˆํ˜œํƒ ๋ฐ›๋Š” ๋ถ€๋ถ„๋„ ํฌํ•จํ•˜์ง€ ์•Š์Šต๋‹ˆ๋‹ค.

6. ๊ทธ์™ธ ์ ์šฉ๊ฐ€๋Šฅ expense

  • Mortgage interest payment
  • ๋ ŒํŠธ ๋น„์šฉ (๋ถ€๋™์‚ฐ ๋ ŒํŠธ๋ฟ์•„๋‹Œ,๊ธฐ๊ณ„์— ๋Œ€ํ•œ ๋ ŒํŠธ๋„ ํฌํ•จ)
  • Utility-๊ฐ€์Šค,์ „๊ธฐ,๋ฌผ, transportation, telephone or internet๋“ฑ์„ ํฌํ•จ

COVID-19์˜ ๊ฐ€์ด๋“œ๋ผ์ธ์€ ๊ณ„์†ํ•ด์„œ ์ถ”๊ฐ€๊ฐ€ ๋˜๊ณ ์žˆ๊ณ , ๋•Œ๋กœ๋Š” ๋ณ€๊ฒฝ์ด ๋˜๊ธฐ๋„ ํ•ฉ๋‹ˆ๋‹ค. ๊ทธ๋ฆฌ๊ณ , ์ด ๋‚ด์šฉ๋“ค์€ ๋‹จ์ˆœํ•œ ์ •๋ณด๊ณต์œ ๋ฅผ ์œ„ํ•œ๊ฒƒ์ด์ง€, ๋ฒ•์  ์กฐ์–ธ์„ ์œ„ํ•œ ๋‚ด์šฉ์ด ์•„๋‹Œ ์ฐธ์กฐ์šฉ์ž…๋‹ˆ๋‹ค. ๋ณธ์ธ์˜ ์ƒํ™ฉ์— ๋Œ€ํ•ด ์ •ํ™•ํ•œ ์˜๊ฒฌ์„ ๋ฐ›๊ณ ์ž ํ•œ๋‹ค๋ฉด, ๋ณ€ํ˜ธ์‚ฌ๋‚˜ ํšŒ๊ณ„์‚ฌ๋ฅผ ์„ ์ž„ํ•˜์‹œ๊ธฐ๋ฅผ ์ถ”์ฒœ๋“œ๋ฆฝ๋‹ˆ๋‹ค.

์•„๋ž˜์˜ ๋งํฌ๋ฅผ ํ†ตํ•ด ๊ฐ€์ด๋“œ๋ผ์ธ๊ณผ ๋Œ€์ถœ ์ƒํ™˜๋ฉด์ œ ์‹ ์ฒญ์„œ๋ฅผ ๋‹ค์šด๋กœ๋“œ ๋ฐ›์œผ์‹ค ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค.

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