PPP론 받으신 사업주분들중 종업원의 복직거부로 고민이 있으신 분들 참고하세요.
SBA에서 발행한 FAQ 자료에서 항목 40번의 질문과 답입니다.
Question: Will a borrower’s PPP loan forgiveness amount (pursuant to section 1106 of the CARES Act and SBA’s implementing rules and guidance) be reduced if the borrower laid off an employee, offered to rehire the same employee, but the employee declined the offer?
Answer: No. As an exercise of the Administrator’s and the Secretary’s authority under Section 1106(d)(6) of the CARES Act to prescribe
regulations granting de minimis exemptions from the Act’s limits on loan forgiveness, SBA and Treasury intend to issue an interim final rule excluding laid-off employees whom the borrower offered to rehire (for the same salary/wages and same number of hours) from the CARES Act’s
loan forgiveness reduction calculation. The interim final rule will specify that, to qualify for this exception, the borrower must have made a good faith, written offer of rehire, and the employee’s rejection of that offer must be documented by the borrower. Employees and employers should be aware that employees who reject offers of re-employment may forfeit eligibility for continued unemployment compensation.
직원이 실업수당을 목적으로 직장으로 돌아오지 않겠다고 하는 경우에는 이메일과 같은 수단으로 기록을 남겨서 "일을 다시 시작하라" 전달하시고, 직장으로 돌아오지 않겠다는 내용을 반드시 written으로 받아놓으시길 바랍니다.
이 경우 사업체가 빌린 PPP loan은 그 직원급여 계산에 따른 탕감 증명이 가능하고, 직장으로 돌아오길 거부한 직원의 경우 수령할 실업수당을 포기하게 됩니다.