供小企业主考虑的退休计划

提供退休计划是小企业吸引和留住员工的好方法. 退休计划还可以帮助雇员和小企业主避免纳税，同时促进退休储蓄. 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, 重要的是要相互比较，为每个人找到最好的退休计划.

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, 雇员建立个人退休账户，雇主每年为雇员提供高达25%的补偿. 没有员工的贡献 此SEP计划. It's simple, and it's popular with small family-owned businesses.

SEP计划的好处

• Employers have the option to use less restrictive participation requirements.
• Any investment earnings are tax-deferred until withdrawal.
• 这是小企业主吸引和留住员工的一种免税方式，同时也为自己的退休储蓄.
• The business owner is generally an eligible participant.

SEP计划的要求

• A SEP IRA plan must be available to all employees who are at least 21 years old, 在过去五年中，谁曾在最少三年为雇主提供服务，并从雇主处获得最少600元的补偿.

雇员储蓄奖励配对计划(SIMPLE)

公司 with fewer than 100 employees can set up a SIMPLE IRA plan. 每个雇员都开一个个人退休账户，雇主和雇员都向账户里存钱. T在这里 is minimal paperwork and no separate administration fees. It's an efficient way to provide a retirement plan to a large group of people, 这是, 以小企业的标准来看是很大的.

简单IRA计划的好处

• Eligible employees may choose to make deferrals before taxes from their paychecks.
• 雇主可向本计划的每位合资格雇员支付2%的非选择性补偿，或匹配个人供款，最高可达3%的补偿.
• Employers may change the percentage from year to year, but certain restrictions do apply.
• Participating employees don't have to pay taxes on the income they contribute, either. However, employees generally owe taxes if they take withdrawals.
• 雇员的投资收益将复利延税，直到他们开始提款.

简单IRA计划的要求

• Eligible employees may be required to have received at least $5,在本年度之前的任何两年内，从企业获得5,000美元的补偿，并且合理预期至少可以赚取5美元,000人参加. An employer can set less restrictive requirements (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.
• This plan is for businesses with 100 or fewer employees. If the business grows and the employer hires more than 100 people, the plan can continue for two more years before expiring permanently.

传统的401 k

小企业传统的401k退休计划允许员工在税前的基础上留出一部分工资用于退休. 指定罗斯供款(Designated Roth Contributions)也是一种可行的选择，让员工能够在税后的基础上拿出一部分工资供款. 公司 提供401k计划 need to file paperwork each year to ensure their plan complies with IRS regulations. 但仍, 传统的401k计划对于计划增长的企业来说是一个很好的选择，并且希望在代表符合条件的员工缴纳多少钱方面具有灵活性.

传统401k计划的好处

• 捐款是用税前美元支付的. Employee contributions may include Designated Roth Contributions.
• 员工供款是100%归属的.
• Employer sponsored plan that provides employees investment option choices.
• 匹配基金的税收被推迟到提取时.

传统401k计划的要求

• 必须进行年度非歧视测试，以证明该计划的运作符合适用的法规.
• Eligible employee is defined as someone who has reached age 21, has at least one year of service and has worked at least 1,自受聘之日起一年内，工作时数为5,000小时. Employer may establish less restrictive eligibility requirements.

安全港401k

This type of 401k plan is similar to a traditional 401k plan in many respects. 根据安全港计划, 因为该计划包括匹配或自动雇主供款，允许所有员工每年向自己的账户提供最高金额的潜在供款，因此减少了管理费用. 尽管它不如传统的401k灵活, it may be easier for a small business to operate and comply with IRS regulations.

安全港401k计划的好处

• 通常它允许参与者, 包括企业主, to set more money aside than other types of 退休计划, which may have lower limits on allowed annual contributions.
• 国内税收法典, 以及相关法规, 允许安全港401k计划不歧视员工，无论他们的收入如何, 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, 通过覆盖年轻员工或允许工作不到一年的员工参加.
• 捐款是用税前美元支付的. Employee contributions may include Designated Roth Contributions.
• Employee contributions and employer Safe Harbor contributions are 100% vested.

安全港401k计划要求

• Eligible employee is defined as someone who has reached age 21, has at least one year of service and has worked at least 1,自受聘之日起一年内，工作时数为5,000小时. The employer may establish less restrictive eligibility requirements.
• 雇主供款-雇主必须向安全港401k计划供款. 雇主可以采取以下措施:
  • Contributing a minimum of 3% of the compensation for eligible employees.
  • Or, the employer can match the salary deferral contributions of all eligible employees. An example of this would be, if an eligible employee defers 5% of their wages (i.e., 补偿), 然后，雇主须为雇员补偿的4%作出相应的供款. 这是基于以下基本公式:
    • 雇主缴纳100%的工资递延缴款，即薪酬的前3%.
    • 再加上另外50%的工资递延缴款，即接下来2%的薪酬.
• 100%兑现雇主供款-安全港雇主供款100%立即兑现. Employees may take that money when they leave the business, 不管他们在那里工作了多久.
• 参加者年度通知-每年一次, 雇主必须提供一份通知，解释安全港计划的贡献以及雇主将如何满足这些要求.
• 建立截止日期-新计划必须在适用年度的10月1日之前建立(假设是日历年计划)。.

个人401 k

This 401k plan is for a company that only has an owner(s) and their spouse, 如果适用的话, 没有普通法雇员. 与其他类型的退休计划相比，个人401k计划可能允许所有者留出更多的收入.

个人401k计划的好处

• 可以让业主和他们的配偶比其他类型的退休计划更多地避税吗.
• 与其他商业退休计划相比，企业主可能被允许向这类计划贡献更多的收入.
• Contributions to the plan may be tax-deductible by the business.
• 在困难情况下，企业主可以通过贷款拨备借入部分账户余额.
• Contributions to the plan are flexible and may include pre-tax elective deferrals, 税后指定罗斯供款, discretionary or profit sharing and rollover contributions.
• 业主最多可向本计划供款25%的合资格入息，作为酌情供款或分享利润供款. 如果是自雇人士，请参阅IRS出版物编号560来计算您的允许供款.
• Elective deferral limits are adjusted periodically by the Internal Revenue Service (IRS), including the additional elective deferral amount for participants aged 50 or older.

个人401k要求

• An 个人401 k plan is available for businesses established as a sole proprietorship, 伙伴关系, 有限责任公司或股份有限公司, 包括第S章公司.
• Businesses determined to be part of a controlled group of businesses are not eligible.
• Deadline to establish a plan is by the last day of the fiscal year. For a calendar year business, this deadline is December 31st.