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COVID-19: What Government Support Is Available for Businesses?

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COVID-19: What Government Support Is Available for Businesses? Tax Aler t September 2021 COVID-19: What government support is available for businesses? Page 2 Objective and subjective factors to Running a business with ongoing How confident are you in your consider before claiming a wage subsidy border uncertainty transfer pricing? Page 6 Page 12 Page 18 Managing tax filings, payments and COVID-19 Tax considerations for a Snapshot of recent developments cashflow in light of COVID-19 locked down workforce Page 21 Page 10 Page 14 Tax Alert | September 2021 COVID-19: What government support is available for businesses? By Robyn Walker While New Zealand has coped new Wage Subsidy Scheme (WSS) put in remain in place for 36 days there would exceptionally well with COVID-19 since place. In this instance, a WSS opened for be three payment rounds, etc). Separate March 2020, going back into Alert applications on Friday 20 August 2021. A applications need to be made for each Level 4 at 11:59pm on 17 August has second round of the WSS is opening on fortnight. This contrasts to the lump sum been a shock for many businesses Friday 3 September. approach taken with the original Wage who once again find themselves either Subsidy (12 weeks) and the Wage Subsidy completely unable to trade or materially Many of the terms and conditions of the Extension (eight weeks). constrained in how they can operate. WSS are similar to those applied under the former schemes, however the amounts • Businesses will need to see a 40% Given its now clear that parts of New of the payments have increased to be reduction in revenue as compared to the Zealand will be in Alert Level 4 for at least $600 per week for a full-time employee typical fortnightly revenue during the 4 weeks before moving back through and $359 for a part-time employee. six-week period immediately preceding the Alert Levels, in this article we explain Key features to be aware of include: the change in COVID-19 Alert Levels (in what assistance is available to support this case, the date range should be 6 July businesses at each Alert Level. • Support is being provided in two- to 16 August 2021). The revenue loss will weekly payments, for the duration of need to take place over a consecutive 14- What is available at COVID-19 Alert the COVID-19 Alert Level escalation, day period in each subsequent fortnight. Level 3 or 4 rounded to the nearest fortnight (e.g. This can be based on a forecast revenue Each time Alert Levels escalate to Level 3 if Levels 3 & 4 are in place for 22 days loss (provided it then materialises). or higher in any part of New Zealand for there would be an ability to apply for a period of seven days or more, there is a two rounds of payments, if Levels 3 & 4 2 Tax Alert | September 2021 The RSP will be available to all businesses (including sole traders) that have been operating for six months or more. Full eligibility criteria can be found here. The value of the payment will depend on the size of the organisation; individual businesses will receive a payment of $1,500, plus an additional $400 per employee, up to a total of 50 FTEs. This means the maximum payment available will be $21,500 (noting there are specific rules for commonly owned groups). There is also a ‘lesser of’ test, meaning that the amount of the payment is the lesser of the amount calculated using the previously mentioned formula and four times the actual revenue decline. It is worth noting that the RSP is subject to GST therefore GST registered businesses will need to return 3/23rds of the payment to Inland Revenue. However, input tax credits can then be claimed when the RSP is spent. The RSP is administered by Inland Revenue and applications opened on Tuesday 24 August and remain • Businesses will be required to document Scheme payments or Short-Term open for one month after all of New and have available evidence of the Absence Payments in respect of the Zealand returns to Alert Level 1. decline in revenue being due to the same employees at the same time (these change in Alert Level (e.g. it was not an schemes are discussed further below). Recipients of the RSP will have their expected normal decline in revenue due name listed on a public register as has to normal seasonal variations). What is available at COVID-19 Alert occurred with previous RSP payments. Level 2 and higher Applications are required to maintain • Many other requirements remain A “Resurgence Support Payment” is a full set of documentation supporting consistent with prior schemes, such as available when New Zealand, or any their eligibility to make a claim. seeking consent from employees to apply region/s within the country, moves to (ideally in writing), the requirement to COVID-19 Alert Level 2 (or higher) for seven A business is able to apply for both the retain staff, pass on the subsidy amounts days or more. A new Resurgence Support wage subsidy and the RSP if it meets the to staff and taking active steps to mitigate Payment is available for businesses given qualifications for each. The table overleaf the financial impact of COVID-19 (for more than 7 days has already been spent summarises the main similarities and example drawing on cash reserves, at Alert Level 4. differences between the two schemes: engaging with your bank and insurer). The WSS is administered by the Ministry This payment will be available to of Social Development. Applications businesses which see a 30% or greater for the first round can be made here reduction in revenue as a consequence of until 11:59pm Thursday 2 September the change in Alert Level. and applications for the second round To determine whether this criterion is open on Friday 3 September at 9am. met, businesses will need to show an For further details about the WSS actual 30% reduction over a seven-day please read our other article here. period following the change in COVID-19 Alert Level, as compared with a typical Businesses receiving the wage subsidy seven days of revenue in the six weeks cannot also be receiving Leave Support immediately before the change in levels. 3 Tax Alert | September 2021 Wage Subsidy Resurgence Support Payment Revenue drop 40% + compared with a typical 14-day period in 30% + compared with a typical 7-day period in the 6 the 6 weeks before 17 August 2021 weeks before 17 August 2021 Revenue loss 14 days – must be a 14-day period between 17 7 days – you can choose any 7-day period within the period August to 31 August 2021 for round one increased alert level period Must be a 14-day period between 31 August and 13 September for round two Revenue or Revenue or capital raising ability for pre- Revenue or capital-raising ability for pre-revenue capital loss? revenue start-ups (tightly defined) businesses Actual or Either – but a predicted revenue loss has to Actual – you can only apply for the RSP after you have predicted then be verified and the wage subsidy repaid if suffered the 7-day loss revenue loss? the revenue loss test was not satisfied How much? $600 per week for full time employees $1500 + $400 per FTE, capped at 50 FTEs (i.e. $21,500) $359 per week for part time employees Amount is also capped at 4x actual revenue decline If an employee ordinarily earns less, the surplus should be applied towards paying other staff or repaid How long does it Each wage subsidy runs for two weeks, and As long as any part of NZ is above Alert Level 1 (this is last? will continue so long as a part of New Zealand a one-off payment) remains in Alert Level 3 or higher (rounded to the nearest fortnight) What can it be The wage subsidy must be passed through to Must be used to cover business expenses such as spent on? employees wages and fixed costs (e.g. rent). While the payment is calculated with reference to employees, it does not have to be spent on employees How does it apply Bit complicated, but look at the revenue loss on Commonly owned groups must be down 30% across to groups? an entity basis, unless the group has a separate the whole group employing company, then you need to suffer a 40% revenue loss across the whole commonly- Groups can claim on a per entity basis (i.e. up to owned group $21,500 each) if the whole group meets the 30% revenue decline test and the individual entities also meet the 30% revenue decline test Details published? Yes – here Yes – here What if the The business must have traded for 14 days Must have been in businesses for at least 6 months business is new? before 17 August 2021 to be eligible (Continues >) 4 Tax Alert | September 2021 Wage Subsidy Resurgence Support Payment Other criteria Yes – there are a number of criteria, including Yes – the business must be considered viable and mitigating the effects of the Alert Level on-going change (such as using cash reserves, claiming insurance, talking to the bank) and complying Passive income is excluded from the revenue with employment law (including using best calculations endeavours to pay employees 80% of ordinary earnings) Documentation Applicants must prepare and retain evidence to Records need to be prepared and kept available for support the declaration made Inland Revenue on request Tax & GST Receipt of the wage subsidy is not subject to Receipt of the RSP is not subject to income tax, but treatment income tax (unless self-employed), but cannot cannot claim tax deductions for costs funded by the claim tax deductions for employee costs RSP funded by the wage subsidy GST output tax must be returned on payments, input No GST tax credits can be claimed when the RSP is spent Interaction with You cannot get more than one COVID-19 You can be receiving leave support scheme payments, other schemes payment (wage subsidy, leave support scheme short-term absence payments or the wage subsidy at & short-term absence payment) for the same the same time as the RSP employee at the same time If you meet the criteria you can claim both the wage subsidy and the resurgence support payment What is available at all COVID-19 Employers can apply for the STAP once Contact Alert Levels in any thirty-day period per eligible Businesses are able to utilise the Leave worker (unless a health official or Support Scheme when employees who medical practitioner advises or requires cannot work from home are required to the worker to re-test during that self-isolate due to potential exposure to period).
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