Kredit für die Mitarbeiterbindung
The Employee Retention Credit (ERC) was a refundable tax credit introduced by the U.S. government to support businesses that kept employees on payroll during COVID-19 disruptions. Designed under the CARES Act, it helped reduce employment tax liabilities and keep businesses afloat. This glossary clears up common questions about ERC eligibility, taxation, calculation, and deadlines.
What is the Employee Retention Credit (ERC)?
The ERC is a refundable payroll tax credit for eligible employers who retained employees during COVID-19 despite business disruptions or revenue loss.
- Created under the CARES Act in 2020
- Applies to wages paid between March 13, 2020, and September 30, 2021 (with some exceptions)
- Offered up to $26,000 per employee across qualified periods
How does the Employee Retention Credit affect tax returns?
ERC reduces the employer’s payroll tax liability. For those who already filed, it may require an amended return to claim the credit retroactively.
- Claimed using Form 941 or Form 941-X
- Reduces taxes owed to the IRS
- May increase refunds or lower payments
Is the Employee Retention Credit taxable?
While the ERC itself is not taxable income, claiming it reduces deductible wage expenses, which could increase overall taxable income.
- Not directly taxable, but affects wage deductions
- Must be reflected in income tax filings
- May require adjustment to prior tax returns
How does the Employee Retention Tax Credit work?
It works by allowing eligible employers to claim a percentage of qualified wages paid to employees, including certain health plan costs.
- For 2020: 50% of up to $10,000 in wages
- For 2021: 70% of up to $10,000 per quarter
- Applies per employee, per eligible period
How to calculate Employee Retention Credit?
ERC is calculated based on qualified wages paid to eligible employees during eligible quarters, with rates varying by year.
- 2020: Max $5,000 per employee (50% of $10,000)
- 2021: Max $7,000 per employee per quarter (Q1–Q3)
- Include employer-paid health benefits
Who qualifies for the Employee Retention Tax Credit?
Eligibility was based on revenue decline or full/partial suspension due to COVID-19 orders. Both small and large employers could qualify.
- Must have experienced a qualifying decline in gross receipts
- Or faced government-mandated shutdowns
- Nonprofits and startups also eligible under specific rules
Are Employee Retention Credits taxable?
ERCs are not taxable as direct income but reduce deductible wage expenses, indirectly increasing taxable income.
- Adjust income tax returns to reflect ERC claims
- Consult a tax professional for amending prior filings
- Report ERC separately in bookkeeping records
How to claim Employee Retention Credit?
Employers claim ERC by filing IRS Form 941 or using Form 941-X to amend previously filed quarters.
- Use Form 941-X for retroactive claims
- Provide documentation of qualified wages and eligibility
- ERC is refundable, even if no taxes are owed
How to check on Employee Retention Credit?
Employers can check the status of ERC refunds through IRS tools or by calling the IRS directly if claims are delayed.
- Use IRS “Where’s My Refund” tools (if available)
- Track amended return status through Form 941-X
- Contact IRS customer service with EIN and claim details
When did the Employee Retention Credit start?
ERC started on March 13, 2020, as part of the CARES Act and was available through multiple stimulus expansions in 2021.
- Effective from March 13, 2020
- Expanded and extended via later acts (CAA, ARPA)
- Applicable retroactively if not claimed in time
When did the Employee Retention Credit end?
The program ended for most businesses on September 30, 2021, though Recovery Startup Businesses could claim it through December 31, 2021.
- General eligibility ended Q3 2021
- Startups had extended eligibility through Q4 2021
- Employers may still file amended returns until April 2025
Who is eligible for Employee Retention Credit in 2024–2025?
No new credits are available, but eligible employers can retroactively claim ERC by filing Form 941-X until the IRS deadline.
- Only retroactive claims allowed now
- Must meet original eligibility criteria
- Amended filings permitted up to 3 years after original filing
Umfragen zum Puls der Mitarbeiter:
Es handelt sich um kurze Umfragen, die häufig verschickt werden können, um schnell zu erfahren, was Ihre Mitarbeiter über ein Thema denken. Die Umfrage umfasst weniger Fragen (nicht mehr als 10), um die Informationen schnell zu erhalten. Sie können in regelmäßigen Abständen durchgeführt werden (monatlich/wöchentlich/vierteljährlich).
Treffen unter vier Augen:
Regelmäßige, einstündige Treffen für ein informelles Gespräch mit jedem Teammitglied sind eine hervorragende Möglichkeit, ein echtes Gefühl dafür zu bekommen, was mit ihnen passiert. Da es sich um ein sicheres und privates Gespräch handelt, können Sie so mehr Details über ein Problem erfahren.
eNPS:
Der eNPS (Employee Net Promoter Score) ist eine der einfachsten, aber effektivsten Methoden, um die Meinung Ihrer Mitarbeiter über Ihr Unternehmen zu ermitteln. Er enthält eine interessante Frage, die die Loyalität misst. Ein Beispiel für eNPS-Fragen sind: Wie wahrscheinlich ist es, dass Sie unser Unternehmen weiter empfehlen? Die Mitarbeiter beantworten die eNPS-Umfrage auf einer Skala von 1 bis 10, wobei 10 bedeutet, dass sie das Unternehmen mit hoher Wahrscheinlichkeit weiterempfehlen würden, und 1 bedeutet, dass sie es mit hoher Wahrscheinlichkeit nicht weiterempfehlen würden.
Anhand der Antworten können die Arbeitnehmer in drei verschiedene Kategorien eingeteilt werden:
- Projektträger
Mitarbeiter, die positiv geantwortet oder zugestimmt haben. - Kritiker
Mitarbeiter, die sich negativ geäußert haben oder nicht einverstanden waren. - Passive
Mitarbeiter, die sich bei ihren Antworten neutral verhalten haben.
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