This credit was set to expire at the end of June but will be extended through the end of 2021. For the first half of 2021, employers can file for a refundable credit against the employer portion of social security taxes, up to $7,000 per employee per quarter for a total of $14,000 for the first half of 2021. Starting in the second half of 2021, this credit can be used against the employer portion of all payroll taxes, and will continue at the same amounts. This means an eligible employer could receive refundable tax credits of up to $28,000 per employee for all of 2021. Employers can also use a look-back for 2020 to receive additional funds. Details on how to apply for this credit are on the IRS website; however, the IRS has not yet updated their information to reflect ARPA

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