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Employee Retention Credit

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

Sondaggi sul polso dei dipendenti:

Si tratta di brevi sondaggi che possono essere inviati frequentemente per verificare rapidamente cosa pensano i vostri dipendenti di un argomento. Il sondaggio comprende un numero ridotto di domande (non più di 10) per ottenere rapidamente le informazioni. Possono essere somministrati a intervalli regolari (mensili/settimanali/trimestrali).

Incontri individuali:

Organizzare riunioni periodiche di un'ora per una chiacchierata informale con ogni membro del team è un modo eccellente per farsi un'idea reale di ciò che sta accadendo. Poiché si tratta di una conversazione sicura e privata, aiuta a ottenere maggiori dettagli su un problema.

eNPS:

L'eNPS (employee Net Promoter score) è uno dei metodi più semplici ma efficaci per valutare l'opinione dei dipendenti sulla vostra azienda. Include una domanda intrigante che misura la fedeltà. Un esempio di domande eNPS è il seguente: Quanto è probabile che raccomandi la nostra azienda ad altri? I dipendenti rispondono al sondaggio eNPS su una scala da 1 a 10, dove 10 indica che è "altamente probabile" che raccomandino l'azienda e 1 indica che è "altamente improbabile" che la raccomandino.