供小企业主考虑的退休计划

Offering a retirement plan is a great way for small businesses to attract and retain employees. 退休 plan options also help both employee and small business owner shelter income from taxes while promoting saving for retirement. 适应…的各种需要 个体小企业在美国，税法提供了几种类型的小企业 退休计划. 像这样, it's important to compare them against each other to find the best retirement plan for everyone involved.

小企业的退休计划

简化雇员退休金计划(SEP)或SEP IRA

在这个计划下, the employee establishes an IRA and the employer contributes up to 25% of an employee's compensation each year. 没有员工的贡献 此SEP计划. 它很简单，在小型家族企业中很受欢迎.

SEP计划的好处

• 雇主可以选择使用限制较少的参与要求.
• 任何投资收益在提取之前都是延税的.
• A tax-deductible way for small-business owners to attract and retain employees while also saving for their own retirement.
• 企业所有者通常是合格的参与者.

SEP计划的要求

• SEP IRA计划必须提供给所有年满21岁的雇员, who have performed services for the employer for at least three of the preceding five years and have received at least $600 in compensation from the employer.

雇员储蓄奖励配对计划(SIMPLE)

员工少于100人的公司可以设立简易个人退休账户计划. Each employee opens an IRA account, and both the employer and employee contribute money to it. 文书工作最少，也没有单独的行政费用. 这是为一大群人提供退休计划的有效方式, 这是, 以小企业的标准来看是很大的.

简单IRA计划的好处

• 符合条件的雇员可以选择从他们的工资中扣除税前款项.
• Employers may make a non-elective payment of 2% of compensation to each eligible employee on this plan or match individual contributions up to 3% of compensation.
• 雇主可能会每年改变这个比例，但也有一些限制.
• 参与该计划的员工也不必为他们贡献的收入纳税. 然而，如果员工提款，他们通常要纳税.
• Investment earnings made by the employees will compound tax-deferred until they begin to make withdrawals.

简单IRA计划的要求

• 符合条件的员工可能需要收到至少5美元,000 in compensation from the business during any two years before the current year and reasonably expected to earn at least $5,000人参加. 雇主可以设定较少的限制性要求(例如, 允许所有员工参与, 即使是那些挣不到5美元的人,000), 但它不能做出更多的限制.
• 该计划适用于员工人数在100人以下的企业. 如果业务增长，雇主雇佣了超过100人, 该计划在永久到期之前可以再持续两年.

传统的401 k

A small-business traditional 401k retirement plan allows employees to set aside a portion of their salary for retirement on a pre-tax basis. Designated Roth Contributions are also an available option to provide employees the ability to contribute a portion of their salary on an after-tax basis. 公司 提供401k计划 需要每年提交文件，以确保他们的计划符合国税局的规定. 但仍, a traditional 401k plan is a good option for businesses that plan to grow and that want flexibility in how much money they contribute on behalf of eligible employees.

传统401k计划的好处

• 捐款是用税前美元支付的. 雇员供款可能包括指定罗斯供款.
• 员工供款是100%归属的.
• 雇主赞助的计划，为雇员提供投资选择.
• 匹配基金的税收被推迟到提取时.

传统401k计划的要求

• Annual nondiscrimination tests are required to prove the plan is operating in compliance with applicable regulations.
• 符合条件的雇员是指年满21岁的人, 至少有一年的工作经验并且工作了至少一年,自受聘之日起一年内，工作时数为5,000小时. 雇主可以制定不那么严格的资格要求.

安全港401k

这种类型的401k计划在许多方面与传统的401k计划相似. 根据安全港计划, the administration is reduced because the plan includes either a matching or an automatic employer contribution that allows all employees to potentially contribute the maximum amount each year to their accounts. 尽管它不如传统的401k灵活, 小企业可能更容易经营和遵守国税局的规定.

安全港401k计划的好处

• 通常它允许参与者, 包括企业主, 比其他类型的退休计划留出更多的钱, 哪些国家每年供款的限额较低.
• 国内税收法典, 以及相关法规, allows for a 安全港401k plan not to discriminate against employees regardless of their income, 即使老板是唯一供款的员工.
• 雇主可以使计划更具包容性, 例如, by covering younger employees or allowing employees with less than one year of service to participate.
• 捐款是用税前美元支付的. 雇员供款可能包括指定罗斯供款.
• 雇员供款和雇主安全港供款是100%归属的.

安全港401k计划要求

• 符合条件的雇员是指年满21岁的人, 至少有一年的工作经验并且工作了至少一年,自受聘之日起一年内，工作时数为5,000小时. 雇主可以制定不那么严格的资格要求.
• Employer contributions - An employer is required to make a contribution to 安全港401k plans. 雇主可以采取以下措施:
  • 为合资格雇员提供至少3%的补偿.
  • 或者，雇主可以匹配所有符合条件的雇员的工资递延供款. 举个例子，如果一个符合条件的员工延迟支付5%的工资(即.e., 补偿), then the employer is required to make a matching contribution of 4% of the employee's compensation. 这是基于以下基本公式:
    • The employer contributes 100% of the salary deferral contributions that represent the first 3% of compensation.
    • Plus an additional 50% of the salary deferral contributions that represent the next 2% of compensation is added.
• 100% vesting of the required employer contribution - The required Safe Harbor employer contribution is 100% vested immediately. 员工离职时可能会带走这笔钱, 不管他们在那里工作了多久.
• 参加者年度通知-每年一次, the employer must provide a notice that explains Safe Harbor contributions and how the employer will satisfy those requirements.
• Establishment deadline - A new plan must be established by October 1 of the applicable year (assuming a calendar year plan).

个人401 k

这个401k计划适用于只有所有者及其配偶的公司, 如果适用的话, 没有普通法雇员. An individual 401k plan may allow the owner(s) to set aside more income than other types of 退休计划.

个人401k计划的好处

• May allow the owner and their spouse to shelter more income from taxes than other types of 退休计划.
• Business owner may be allowed to contribute greater amounts of their income to this type of plan versus other business retirement plan options.
• 企业对该计划的缴款可以免税.
• Business owner may borrow a portion of the account balance through a loan provision in the event of a hardship situation.
• 该计划的供款是灵活的，可能包括税前的选择性延期, 税后指定罗斯供款, 酌情或利润分享和展期供款.
• Owner may contribute up to 25% of their eligible income to the plan as a discretionary or profit sharing contribution. If self-employed, see IRS publication number 560 for figuring your allowable contribution.
• 美国国税局(IRS)定期调整选择性延期限额。, 包括50岁或以上参加者的额外选择延后金额.

个人401k要求

• 个人401k计划适用于独资企业, 伙伴关系, 有限责任公司或股份有限公司, 包括第S章公司.
• 被确定为受控企业集团一部分的企业不符合资格.
• 制定计划的最后期限是在财政年度的最后一天. 对于日历年业务，截止日期是12月31日.