{"id":2766,"date":"2020-05-20T12:23:42","date_gmt":"2020-05-20T19:23:42","guid":{"rendered":"http:\/\/box5220.temp.domains\/~uusmsvmy\/?p=2766"},"modified":"2020-05-27T22:06:29","modified_gmt":"2020-05-28T05:06:29","slug":"%ea%b8%89%ec%97%ac%eb%b3%b4%ed%98%b8%ed%94%84%eb%a1%9c%ea%b7%b8%eb%9e%a8ppp-%eb%8c%80%ec%b6%9c-%ed%83%95%ea%b0%902","status":"publish","type":"post","link":"https:\/\/www.kamainfo.org\/?p=2766","title":{"rendered":"\uae09\uc5ec\ubcf4\ud638\ud504\ub85c\uadf8\ub7a8(PPP) \ub300\ucd9c \ud0d5\uac10(2)"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n
\"\"<\/figure>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\uae09\uc5ec\ubcf4\ud638\ud504\ub85c\uadf8\ub7a8(PPP) \ub300\ucd9c \ud0d5\uac10(2)<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\uc9c0\ub09c 5\uc6d4 6\uc77c \uce7c\ub7fc (5\/6 KAMA \uba54\uc77c-PPP\ub300\ucd9c\ud0d5\uac10) \uc5d0\uc11c \uae09\uc5ec\ubcf4\ud638\ud504\ub85c\uadf8\ub7a8(PPP) \ub300\ucd9c \ubc0f \ud0d5\uac10\uc5d0 \uad00\ud55c \uae30\uace0 \uc774\ud6c4\uc5d0, \ub3c5\uc790\ub4e4\uc758 \ub9ce\uc740 \uc9c8\ubb38\uc774 \uc788\uc5b4\uc11c, \uc774\ubc88 \uce7c\ub7fc\uc5d0\uc11c\ub294 \ud0d5\uac10 \uad00\ub828\ubc95\uacfc \uadf8 \uc608\ub4e4\uc744 \uc880 \ub354 \uc790\uc138\ud558\uac8c \uc124\uba85\ud558\uace0\uc790 \ud55c\ub2e4.<\/p>\n\n\n\n

RULE: Non-payroll may not exceed 25% of the FORGIVENESS amount.<\/p>\n\n\n\n

\uc704\uc758 Rule\uc5d0 \ub530\ub974\uba74, Non-Payroll(Rent, Utilities etc.)\ub294 \ud0d5\uac10\uc561(Forgiveness)\uc758 25%\ub97c \ucd08\uacfc\ud560 \uc218 \uc5c6\ub2e4. \ud0d5\uac10\uc561(Forgiveness)\uc744 PPP \ub300\ucd9c\uc561\uacfc \uac19\ub2e4\uace0 \uc0dd\uac01\ud558\uba74 \ud0d5\uac10\uc561 \uacc4\uc0b0\uc774 \ud2c0\ub9ac\uac8c \ub418\ub2c8, \uc544\ub798\uc758 \uc608\ub4e4\uc744 \uc0b4\ud3b4\ubcf4\uc790.<\/p>\n\n\n\n

1.PPP \ub300\ucd9c\ub85c \uff04100,000 \ubc1b\uc740 \ud68c\uc0ac\uac00 Payroll\ub85c 8\uc8fc \uc548\uc5d0 Payroll\ub85c\uff0475,000, Non-payroll\ub85c \uff0425,000 \uc4f0\uba74, \ud0d5\uac10\uc561 \uff04100,000(\uff0475,000\u00f775%=100,000)\uc744 \uc804\uc561 \ud0d5\uac10 \ubc1b\uc744 \uc218 \uc788\ub2e4. \uc989, Payroll\ub85c PPP \uae08\uc561\uc758 75% \uc774\uc0c1, Non-Payroll\uc774 25% \uc774\ud558\uba74 \uc804\uc561 \ud0d5\uac10\uc774 \ub418\ub294 \uac83\uc774\ub2e4.<\/p>\n\n\n\n

\uc774 \uacbd\uc6b0 PPP \ub300\ucd9c\uc561\uacfc \ud0d5\uac10\uc561(Forgiveness)\uc774 \uac19\uc740 \uff04100,000\uc774 \ub418\uace0, Non-payroll(\uff0425,000)\uc774 \ud0d5\uac10\uc561(\uff04100,000)\uc758 25%\uac00 \ub418\ub2c8 Rule\uc5d0 \ub9de\ub294\ub2e4.<\/p>\n\n\n\n

\ub2e4\uc74c\uc740 PPP \ub300\ucd9c\uc561\uc758 60%\ub9cc Payroll\ub85c \ube44\uc6a9\uc744 \uc4f4 \uacbd\uc6b0\ub97c \ubcf4\uc790.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

2.PPP \ub300\ucd9c\uc561 \uff04100,000\uc744 \uc774\ubbf8 \ubc1b\uc740 \ud68c\uc0ac\uac00 \uc167\ub2e4\uc6b4\uc774 \uc7a5\uae30\ud654 \ub418\uace0, \uc885\uc5c5\uc6d0\ub4e4\ub3c4 \uc77c\ud130\ub85c \ub3cc\uc544\uc624\uc9c0 \uc54a\uc544\uc11c, 8\uc8fc \ub3d9\uc548\uc758 Payroll \ube44\uc6a9\uc774 \uff0460,000 \ubc16\uc5d0 \uc548 \ub418\ub294 \uacbd\uc6b0\uc5d0, \uc544\ub798\uc758 \uacf5\uc2dd\uacfc \uac19\uc774 \uff0480,000\ub9cc \ud0d5\uac10\ubc1b\uac8c \ub41c\ub2e4.<\/p>\n\n\n\n

\uacb0\uad6d Payroll\ub85c \uff0460,000, Non-Payroll\ub85c \uff0420,000\ub9cc Rent, Utilities \ub4f1\uc73c\ub85c \ube44\uc6a9\ucc98\ub9ac \ud558\uba74 \ub41c\ub2e4. Non-Payroll \uff0420,000\uc740 \ud0d5\uac10\uc561 \uff0480,000(Forgiveness)\uc758 25%\uac00 \ub418\ub2c8 Rule\uc5d0 \ub9de\ub294 \uac83\uc774\ub2e4.<\/p>\n\n\n\n

Forgiveness: \uff0460,000(Payroll Cost) \u00f775% =\uff0480,000<\/p>\n\n\n\n

Non-Payroll:\uff0480,000-\uff0460,000 = \uff0420,000, or \uff0480,000 * 25% =\uff0420,000<\/p>\n\n\n\n

\uc5ec\uae30\uc5d0\uc11c, \ud0d5\uac10\uc561\uc774 Payroll \uff0460,000\uc778 \uacbd\uc6b0, \uff04100,000\uc758 25%\uc778 Non payroll \uff0425,000\uc744 \ud569\uce5c \uff0485,000\uc774 \ucd5c\uc885 \ud0d5\uac10\uc561\uc774 \ub418\uc9c0 \uc54a\ub290\ub0d0\ub294 \uc758\ubb38\uc744 \uac00\uc9c8 \uc218 \uc788\ub2e4. \ud558\uc9c0\ub9cc, \uc774 \uacbd\uc6b0\uc5d0 \uff0425,000\uc740 \ucd5c\uc885 \ud0d5\uac10\uc561(Forgiveness) \uff0480,000\uc758 25%\ub97c \ucd08\uacfc\ud558\uae30 \ub54c\ubb38\uc5d0 Rule\uc5d0 \ub9de\uc9c0 \uc54a\uc544\uc11c \uff0485,000\uc740 \ud0d5\uac10\uc561\uc774 \ub420 \uc218 \uc5c6\ub294 \uac83\uc774\ub2e4.<\/p>\n\n\n\n

Forgiveness : \uff0460,000(Payroll Cost) \u00f775% =\uff0480,000<\/p>\n\n\n\n

Non-Payroll: \uff04100,000 * 25% = \uff0425,000<\/p>\n\n\n\n

But \uff0480,000 *25% = \uff0420,000<\/p>\n\n\n\n

\uff0460,000+\uff0425,000 = \uff0485,000(Forgiveness)\ub294 \ud2c0\ub9ac\ub2e4.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\uc774 Rule \uc678\uc5d0\ub3c4 PPP \ud0d5\uac10\uc561\uc744 \uacc4\uc0b0\ud558\ub294\ub370 \uc5ec\ub7ec \uac00\uc9c0 \ub2e4\ub978 \uc694\uc778\ub4e4\ub3c4 \uace0\ub824\ud574\uc57c \ud55c\ub2e4.<\/p>\n\n\n\n

Vacation, Medical, Sick Leave, Cash Tips, Termination Allowance, State and Local Payroll Tax, \uac74\uac15\ubcf4\ud5d8, \uc740\ud1f4\uc5f0\uae08 \ud398\uc774\uba3c\ud2b8, \uc885\uc5c5\uc6d0 \uc218\uc758 \uac10\uc18c, \uc77c\uc778\ub2f9 \uc885\uc5c5\uc6d0\uc758 \uc6d4\uae09 \uac10\uc18c\uc561 \ub4f1 \ub9ce\uc740 \uc694\uc18c\ub4e4\uc774 \uc2e4\uc81c\uc801 \ud0d5\uac10\uc561\uc5d0 \ubc18\uc601\ub420 \uac83\uc774\ub2e4.<\/p>\n\n\n\n

\uadf8\ubc16\uc5d0, Payroll\uc774 \uc5c6\ub294 \uc790\uc601\uc5c5\uc790\ub4e4\uc740 Net Income\uc73c\ub85c \uc5b4\ub5bb\uac8c \ud0d5\uac10 \ubc1b\uc744 \uc218 \uc788\ub294\uc9c0, \u2019S-Corp Owner\ub294 Distribution\uc744 Payroll\uc5d0 \uc801\uc6a9\ud560 \uc218 \uc788\ub294\uc9c0, Office-In-Home \ube44\uc6a9\uc774 Non-Payroll\ub85c \ucc98\ub9ac\ub420 \uc218 \uc788\ub294\uc9c0 \ub4f1 \ub9ce\uc740 \uc9c8\ubb38\ub4e4\uc774 \ub098\uc62c \uc218 \uc788\ub2e4.<\/p>\n\n\n\n

\ub354\uc6b1\uc774, PPP\ub294 \ubc1b\uc558\uc9c0\ub9cc \uc167\ub2e4\uc6b4\uc774 \ud480\ub9b0 \uc5c5\uccb4\uc640 \uc544\uc9c1\ub3c4 \uadf8\ub807\uc9c0 \ubabb\ud55c \uc5c5\uccb4\ub4e4 \uc0ac\uc774\uc5d0, 8\uc8fc\ub77c\ub294 \uae30\uac04\uc758 \ud615\ud3c9\uc131 \ubb38\uc81c\ub3c4 \uc81c\uae30\ub418\uace0 \uc788\ub2e4. \uadf8\ub798\uc11c \ud56d\uac04\uc5d0\ub294 8\uc8fc\uac00 \uc544\ub2cc 16\uc8fc\ub85c \uc5f0\uc7a5\ud55c\ub2e4\uac70\ub098, PPP \ub300\ucd9c\uc561\uc758 50%\ub85c Payroll \ube44\uc6a9\uc73c\ub85c \uc4f0\uba74, \uc804\uc561 \ud0d5\uac10\ub418\uae30\ub97c \ubc14\ub77c\ub294 \uac83\uc740 \uc788\uc9c0\ub9cc \uc544\uc9c1 \uacb0\uc815\ub41c \ubc14\ub294 \uc5c6\ub2e4.<\/p>\n\n\n\n

PPP \ub300\ucd9c \uad00\ub828\ub41c \uc0ac\ud56d\uc740 \uc815\ubd80\uc5d0\uc11c \uc218\uc2dc\ub85c \uc5c5\ub370\uc774\ud2b8 \ub418\uace0 \uc788\uc5b4\uc11c, Rule\uc774 \ubc14\ub014 \uc218\ub3c4 \uc788\uae30 \ub54c\ubb38\uc5d0, \uac01 \uc5c5\uccb4\ub4e4\uc740 \uc735\uc790\uae30\uad00\uacfc \ud574\ub2f9\ub418\ub294 \ub0b4\uc6a9\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uc0c1\ub2f4\uc744 \uc9c4\ud589\ud558\uae30\ub97c \ubc14\ub780\ub2e4.<\/strong><\/p>\n\n\n\n

\ubb38\uc758: (213)384-1189 <\uc815\ub3d9\uc644 \uacf5\uc778\ud68c\uacc4\uc0ac \uc804 IRS \uac10\uc0ac\uad00><\/p>\n\n\n\n

\ucd9c\ucc98: \ubbf8\uc8fc \ud55c\uad6d\uc77c\ubcf4 http:\/\/www.koreatimes.com\/article\/20200519\/1311549<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\uae09\uc5ec\ubcf4\ud638\ud504\ub85c\uadf8\ub7a8(PPP) \ub300\ucd9c \ud0d5\uac10(2) \uc9c0\ub09c 5\uc6d4 6\uc77c \uce7c\ub7fc (5\/6 KAMA \uba54\uc77c-PPP\ub300\ucd9c\ud0d5\uac10) \uc5d0\uc11c \uae09\uc5ec\ubcf4\ud638\ud504\ub85c\uadf8\ub7a8(PPP) \ub300\ucd9c \ubc0f \ud0d5\uac10\uc5d0 \uad00\ud55c \uae30\uace0 \uc774\ud6c4\uc5d0, \ub3c5\uc790\ub4e4\uc758 \ub9ce\uc740 \uc9c8\ubb38\uc774 \uc788\uc5b4\uc11c, \uc774\ubc88 \uce7c\ub7fc\uc5d0\uc11c\ub294 \ud0d5\uac10 \uad00\ub828\ubc95\uacfc \uadf8 \uc608\ub4e4\uc744 \uc880 \ub354 \uc790\uc138\ud558\uac8c \uc124\uba85\ud558\uace0\uc790 \ud55c\ub2e4. RULE: Non-payroll may not exceed 25% of the FORGIVENESS amount. \uc704\uc758 Rule\uc5d0 \ub530\ub974\uba74, Non-Payroll(Rent, Utilities etc.)\ub294 \ud0d5\uac10\uc561(Forgiveness)\uc758 25%\ub97c \ucd08\uacfc\ud560 \uc218 \uc5c6\ub2e4. \ud0d5\uac10\uc561(Forgiveness)\uc744…<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"give_campaign_id":0,"_cbd_carousel_blocks":"[]","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,38],"tags":[],"class_list":["post-2766","post","type-post","status-publish","format-standard","hentry","category-news","category-newsletter","category-16","category-38","description-off"],"featured_image_src":{"landsacpe":false,"list":false,"medium":false,"full":false},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pbBFDb-IC","post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/posts\/2766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2766"}],"version-history":[{"count":4,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/posts\/2766\/revisions"}],"predecessor-version":[{"id":2777,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=\/wp\/v2\/posts\/2766\/revisions\/2777"}],"wp:attachment":[{"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kamainfo.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}