Abakoresha n’abakoreshwa benshi bahuye n’ibihe bikomeye umwaka ushize. Mu kubagoboka, guverinoma yatanze ubufasha butandukanye harimo ubuzwi cyane nka Restaurant Revitalization Fund na Paycheck Protection Program. Nyamara harimo n’ubundi buryo abacuruzi bo muri Maine bakwiye kurebaho bwitwa Employee Retention Tax Credit.
Ese ubu buryo bwa Employee Retention Tax Credit bukora bute?
Ubu buryo bwashyizwe mu iteka CARES Act ahagana mu kwa gatatu 2020. Icyari kigenderwe kwari ugufasha abakoresha kugumisha abakozi ku mushahara nubwo hariho ingorane za COVID19. Andi mategeko yatowe nyuma arimo the Consolidated Appropriations Act na American Rescue Plan Act yose yongereye itariki ntarengwa yo kubashaka kwaka ubu bufasha. Muri iri iyi gahunda ya Employee Retention Tax Credit, abacuruzi bujuje bashobora kwaka ubufasha ku mishahara bishyuye abakozi babo ndetse n’ubwishyu babakoreye bugendanye no kwivuza. Aha ushobora kwaka gusubizwa angana na 70% y’ayo watanze ku mukozi mu gihe cy’igihembwe. Aha niba umukozi yarishyuwe agera kuri $10,000 cg arengaho mu gihembwe nk’umushahara, umukoresha we ashobora gushumbushwa agera kuri $7,000, mu gihembwe cg se $28,000 muri 2021 ku mukozi umwe.
Ubu buryo ni bwiza cyane kandi burihariye kuko bwo ntibusaba ko uzishyura cg se ngo usabe koroherezwa.
Ese ni bakoresha ki bemerewe kwinjira muri iyi gahunda
Kugirango ubashe kuba muri iyi gahunda yo gushumbushwa ugomba kuba wari warahagaritse burundu cg se by’igice mu gihe cya COVID19 bitewe n’amabwiriza ya Guverinoma. Umukoresha kandi aba agomba kuba ibyo yinjizaga byaragabanutse utarakuramo imisoro n’ibindi asabwa bitewe na COVID19. Iteka rya American Rescue Plan Act rivuga ko usaba ubufasha agomba kuba yaragize igabanuka ry’ibyo yinjizaga ku kigero cya 20% kuzamura ugereranije n’umwaka wa 2019.
Ni gute abakoresha baka ubu bufasha bwa tax credit?
Abacuruza ntibakeneye kugira icyo buzuza mu rwego rwo kwaka ubu bufasha, ahubwo babwaka bifashishije kuzuza urupapuro buzurizaho imisoro ya Leta ruzwi nka Form 941. Mu gihe umukoresha yuzuza uru rupapuro ashobora kugabanya umusoro atanga ku mishahara yabakozi ku kigero kingana n’ubufasha agendereye kubona(credit) muri iyi gahunda. Iyo ubufasha agenewe buruta imisoro yatanzwe ku mishahara, arengaho arayahabwa. Niba umukoresha yarafashe inguzanyo yagenewe kugumisha abakozi ku rutonde rwo guhembwa mu gihe cya COVID19, ntibyamubuza kwaka n’ubu bufasha ariko azuzuza urupapuro Form 941-X, ariko akabara imishahara itarahaweho inguzanyo muri gahunda ya PPP. Abakoresha bashobora kureba ko bemerewe kwaka ubu bufasha barebeye ku rubuga rukurikira Internal Revenue Service’s (IRS) website. The ERTC section of the IRS website . Uru rubuga rusobanura neza imishahara yemerewe kuba yahabwa ubu bufasha, uko wakwaka ubu bufasha, uko ubu bufasha buhuza nizindi gahunda zubufasha zitangwa, ndetse nuko wasaba ubu bufasha niba waracikanywe mu mwaka wa 2020. Mu kugirango abacuruzi bakorera muri Maine basobanukirwe neza ibirebana nizi nguzanyo bajya begera abagize umwuga ibijyanye n’imisoro bakabasobanurira.
