Crédit d'impôt pour le maintien dans l'emploi
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
Enquêtes sur le pouls des employés :
Il s'agit d'enquêtes courtes qui peuvent être envoyées fréquemment pour vérifier rapidement ce que vos employés pensent d'un sujet. L'enquête comprend moins de questions (pas plus de 10) afin d'obtenir rapidement des informations. Elles peuvent être administrées à intervalles réguliers (mensuels/hebdomadaires/trimestriels).
Rencontres individuelles :
Organiser périodiquement des réunions d'une heure pour discuter de manière informelle avec chaque membre de l'équipe est un excellent moyen de se faire une idée précise de ce qui se passe avec eux. Comme il s'agit d'une conversation sûre et privée, elle vous permet d'obtenir de meilleurs détails sur un problème.
eNPS :
L'eNPS (employee Net Promoter score) est l'un des moyens les plus simples et les plus efficaces d'évaluer l'opinion de vos employés sur votre entreprise. Il comprend une question intrigante qui permet d'évaluer la loyauté. Voici un exemple de questions posées dans le cadre de l'eNPS Quelle est la probabilité que vous recommandiez notre entreprise à d'autres personnes ? Les employés répondent à l'enquête eNPS sur une échelle de 1 à 10, où 10 signifie qu'ils sont "très susceptibles" de recommander l'entreprise et 1 signifie qu'ils sont "très peu susceptibles" de la recommander.
Sur la base des réponses, les salariés peuvent être classés dans trois catégories différentes :
- Promoteurs
Employés qui ont répondu positivement ou qui sont d'accord. - Détracteurs
Employés qui ont réagi négativement ou qui ont exprimé leur désaccord. - Passives
Les employés qui sont restés neutres dans leurs réponses.
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