PSP1 Award Recertification

WELCOME – PSP1 Award Amount Certifications for Certain Air Carriers

[OCIO: This would be the landing page]

Thank you for logging into the certification portal for certain air carrier participants in the first Payroll Support Program (PSP1) established under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). As an air carrier that received PSP1 financial assistance, you received an email directing you to this portal because you must re-certify the amounts you included in your PSP1 sworn financial statements used to determine your PSP1 awardable amount.

You are completing these forms and certifications on behalf of the Recipient: [Signatory Entity – OCIO, please pre-populate] and all Affiliates participating in the PSP1. All capitalized terms have the meaning set forth in the Payroll Support Agreement.

USER INSTRUCTIONS

OMB Control Number XXXX-XXXX

PAPERWORK REDUCTION ACT NOTICE

The information collected will be used for the U.S. Government to process requests for support. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by OMB. The estimated burden associated with this collection of information is thirty minutes per response. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be directed to the Office of Privacy, Transparency and Records, Department of the Treasury, 1500 Pennsylvania Ave., N.W., Washington, D.C. 20220. Do NOT send the form to this address.

User Instructions

Please complete each field and, if required, provide supporting explanations and documentation. The portal has several sections that are listed in the tabs to the left.

After completing a section, you must click the “Save” button to save information and the “Next” button at the bottom right corner of the screen to advance (when appropriate).

You may save a form in progress and return to it later to complete it or change it. To save your work in progress, you must click the “Save” button in the bottom right corner of the screen.

After the form is completed and submitted successfully, the primary contact person listed in the application will receive an automated confirmation email from the Treasury.

VALIDATION OF YOUR PSP1 AWARD AMOUNT

[OCIO: All recipients should fill this out]

Air carriers that participated in the PSP1, but did not apply for additional payroll support, must provide the information and certifications below relating to the latest sworn financial statements used to determine their PSP1 awardable amount.

BACKGROUND

References below to the sworn financial statement submitted by a PSP1 participant mean the latest such statements submitted by the Recipient to Treasury, including any amendments over time.

For the purposes of determining the PSP1 awardable amount, only wages, salaries, benefits, and other compensation paid to employees from April 1, 2019 through September 30, 2019 should have been included. The following certifications will be used to verify your awardable amount.

CERTIFICATIONS

Corporate Officers. Corporate officers do not meet the definition of an “employee” under the CARES Act, so amounts paid to corporate officers should not have been included in the Recipient’s sworn financial statement in the PSP1 application. “Corporate officer” means a president; any vice president in charge of a principal business unit, division, or function (such as sales, administration or finance); any other officer who performs a policy-making function; or any other person who performs similar policy-making functions. Executive officers of subsidiaries or parents of a passenger air carrier or contractor may be deemed corporate officers of the passenger air carrier or contractor if they perform such policy-making functions for the passenger air carrier or contractor.

Please select either:

[checkbox] (a) I certify that the latest sworn financial statement that the Recipient submitted in connection with its PSP1 application did not include wages, salaries, benefits, or other compensation paid to corporate officers; or

[checkbox] (b) The Recipient did include payments to corporate officers in its latest sworn financial statement in connection with the PSP1 application.

Independent Contractors. Independent contractors do not meet the definition of an “employee” under the CARES Act, and amounts paid to independent contractors should not have been included in the Recipient’s sworn financial statement in the PSP1 application.

Please select either:

[checkbox] (a) I certify that the latest sworn financial statement that the Recipient submitted in connection with its PSP1 application did not include wages, salaries, benefits, or other compensation paid to independent contractors; or

[checkbox] (b) The Recipient did include payments to independent contractors in its sworn financial statement in connection with its PSP1 application.

Employer Side Payroll Taxes. Amounts paid by the Recipient in employer-side payroll taxes are not considered wages, salaries, benefits, or other compensation paid to employees, and should not have been included in the Recipient’s sworn financial statement in the PSP1 application. Employer-side payroll taxes include the taxes you report to the IRS on Lines 5e and 5f of your IRS Form 941 “Employer’s Quarterly Federal Tax Return.”

Please select either:

[checkbox] (a) I certify that the latest sworn financial statement that the Recipient submitted in connection with its PSP1 application did not include amounts the Recipient paid in employer-side payroll taxes; or

[checkbox] (b) The Recipient did include employer-side payroll taxes in its latest sworn financial statement in connection with its PSP1 application.

Amounts Other Than Wages, Salaries, Benefits, and Other Compensation. Amounts other than wages, salaries, benefits, and other compensation (such as per diem expenses or payroll fees) should not have been included in the Recipient’s sworn financial statement in its PSP1 application.

Please select either:

[checkbox] (a) I certify that the latest sworn financial statement that the Recipient submitted in connection with its PSP1 application did not include amounts other than wages, salaries, benefits, and other compensation (such as per diem expenses); or

[checkbox] (b) The Recipient did include amounts other than wages, salaries, benefits, and other compensation (such as per diem expenses) in its sworn financial statement in connection with its PSP1 application.

CORRECTIONS TO YOUR PSP1 SWORN FINANCIAL STATEMENT

[OCIO, please show this page if the recipient selected “(b)” to any of the above questions. Otherwise, please skip this section.]

BACKGROUND

You indicated that you included ineligible amounts in your PSP1 sworn financial statement. Specifically, you indicated you included the following types of ineligible amounts in your PSP1 sworn financial statement:

[OCIO: list each category below for which the applicant selected (b) can’t certify in their PSP2 application]

• [Amounts paid to corporate officers were included in the Recipient’s PSP1 sworn financial statement.

• Amounts paid to independent contractors were included in the Recipient’s PSP1 sworn financial statement.

• Amounts paid for employer-side payroll taxes were included in the Recipient’s PSP1 sworn financial statement.

• Amounts other than wages, salaries, benefits, and other compensation (such as per diem expenses or payroll fees) were included in the Recipient’s PSP1 sworn financial statement.]

You must correct and re-certify your PSP1 sworn financial statement by entering corrections in the section below titled “CORRECTIONS TO PSP1 SWORN FINANCIAL STATEMENT.”

CORRECTIONS TO PSP1 SWORN FINANCIAL STATEMENT

On this form you must list the ineligible amounts that must be deducted from your latest PSP1 sworn financial statement amount. You may not increase amounts in your sworn financial statement, and you may not submit an entirely new sworn financial statement table.

[OCIO: Show the sections below that correspond to the list above where the applicant selected (b)]

[Corporate Officers Wages, Salary, and Other Compensation. Corporate officers do not meet the definition of an “employee” under the CARES Act and should not have been included in your sworn financial statement. A “corporate officer” means, “with respect to the Recipient, its president; any vice president in charge of a principal business unit, division, or function (such as sales, administration or finance); any other officer who performs a policy-making function; or any other person who performs similar policy making functions for the Recipient. Executive officers of subsidiaries or parents of the Recipient may be deemed Corporate Officers of the Recipient if they perform such policy-making functions for the Recipient.”

Please enter the amount of any wages, salary, and other compensation paid to corporate officers that was included in any field on your PSP1 sworn financial statement. For the purposes of determining the PSP1 awardable amount, only wages, salaries, benefits, and other compensation paid to employees from April 1, 2019 through September 30, 2019 should have been included. This amount will be deducted your sworn financial statement total.

Corporate Officer Wages, Salary, Other Compensation:

$0.00

Corporate Officer Benefits. Corporate officers do not meet the definition of an “employee” under the CARES Act and should not have been included in your sworn financial statement. For the purposes of determining the PSP1 awardable amount, only wages, salaries, benefits, and other compensation paid to employees from April 1, 2019 through September 30, 2019 should have been included. Please enter the amount of benefits paid to corporate officers that was included in any field on your PSP1 sworn financial statement. This amount will be deducted from your sworn financial statement total..

Corporate Officer Benefits:

$0.00

Independent Contractors. Independent contractors do not meet the definition of an “employee” under the CARES Act and should not have been included in your PSP1 sworn financial statement. For the purposes of determining the PSP1 awardable amount, only wages, salaries, benefits, and other compensation paid to employees from April 1, 2019 through September 30, 2019 should have been included. Please enter the amount of payments made to independent contractors, including, but not limited to, amounts for any individuals who receive a 1099 tax form, that you included on any field in your PSP1 sworn financial statement. This amount will be deducted from your sworn financial statement total..

Independent Contractors:

$0.00

Employer-Side Payroll Taxes. Payroll taxes paid by the employer are not considered wages, salaries, benefits, or other compensation paid to employees and should not have been included in your PSP1 sworn financial statement. Employer-side payroll taxes include amounts you report to the IRS on Lines 5e and 5f of your IRS Form 941 “Employer’s Quarterly Federal Tax Return.” Payroll taxes paid by the employee and withheld by the employer on behalf of the employee, including the amounts reported to the IRS on Line 3 of your IRS Form 941, may be included in your PSP1 sworn financial statement. For the purposes of determining the PSP1 awardable amount, only wages, salaries, benefits, and other compensation paid to employees from April 1, 2019 through September 30, 2019 should have been included. Please enter the amount of employer-side payroll taxes that you included on any field in your PSP1 sworn financial statement. This amount will be deducted from your sworn financial statement total.

Employer-Paid Payroll Taxes:

$0.00

Amounts Other Than Wages, Salaries, Benefits, and Other Compensation. Amounts other than wages, salaries, benefits, and other compensation (such as per diem expenses or payroll fees) should not have been included in your PSP1 sworn financial statement. For the purposes of determining the PSP1 awardable amount, only wages, salaries, benefits, and other compensation paid to employees from April 1, 2019 through September 30, 2019 should have been included. Please enter any amounts included in any field in your PSP1 sworn financial statement that were not valid wages, salaries, benefits, or other compensation. This amount will be deducted from your sworn financial statement total.

Amounts Other Than Compensation:

$0.00

Explain how the amounts entered immediately above were spent:

Total Deductions from the PSP 1 Award Amount:

FINAL CERTIFICATION

[OCIO: All recipients should fill this out]

[Signatory Entity- OCIO, please prepopulate] (including all Affiliates participating in the PSP1) and its undersigned authorized representatives certify that the information provided above is accurate and complete after reasonable inquiry of people, systems, and other information available to the Recipient. The undersigned acknowledge that a materially false, fictitious, or fraudulent statement (or concealment or omission of material fact) in this submission may be the subject of criminal prosecution and also may subject the Recipient to civil penalties and/or administrative remedies for false claims or otherwise.

The undersigned are authorized representatives of the Recipient with authority to make the above certifications and representations on behalf of the Recipient.

[OCIO – please require two signatures and use the same requirements as for the regular compliance portals.]

CONFIRMATION EMAILS

Email to Request Submission

Action Needed – PSP1

Body (below)

Dear Recipient,

We are seeking additional information regarding the 2019 compensation you listed in your application for the Payroll Support Program (PSP1) under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act).

As an air carrier that received PSP1 financial assistance, you must re-certify the amounts you included in your PSP1 sworn financial statements used to determine your PSP1 awardable amount. For the purposes of determining the PSP1 awardable amount, only wages, salaries, benefits, and other compensation paid to employees from April 1, 2019 through September 30, 2019 should have been included.

To assist you with your review, we have attached a copy of the sworn financial statement that you submitted with your Payroll Support Application.

You MUST certify your compliance with these requirements by 5:00 PM EDT on [deadline].

You may do so here: [Click here – OCIO to provide a link]

For up-to-date information about PSP1 and other CARES Act programs, please visit: https://home.treasury.gov/cares

Thank You,

U.S. Department of the Treasury

CARESActCompliance@treasury.gov

Email for Initial Submission

Subject: In Progress – PSP1 Award Amount Certification Form for Certain Air Carriers

Body (below):

Dear Recipient,

Thank you for initiating your award amount certification form for the Payroll Support Program (PSP) Division A, Title IV, Subtitle B of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Please note your form has not been submitted and remains in draft status. If you are actively completing your form in the same browser session, please continue. If you would like to complete your submission, please return to the form.

Email for Successful Submission

Subject: Submitted – PSP1 Award Amount Certification Form for Certain Air Carriers

Body (below):

Dear Recipient,

Thank you for submitting your award amount certification form for the Payroll Support Program (PSP) Division A, Title IV, Subtitle B of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). This email confirms that your form was received.