Q&A: Payroll Support Program Compliance Obligations Updated June 30, 2020

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GENERAL INFORMATION

1. How can I contact Treasury regarding Payroll Support Program (PSP) compliance 

questions?

Recipients should send all questions regarding PSP compliance to Treasury at

CaresActCompliance@Treasury.gov. Treasury will acknowledge receipt of all 

communications within two business days, and will endeavor to respond to PSP compliance 

questions within five business days.

Treasury will also provide additional information on common questions by updating these 

FAQs. 

QUARTERLY REPORTING OBLIGATIONS OF PSP RECIPIENTS

2. My first quarterly compliance report is due soon. What does Treasury expect to see?

Every passenger air carrier, cargo air carrier, and contractor that signed a PSP Agreement

is required, on a quarterly basis, to certify that it is in compliance with the terms and 

conditions of the PSP Agreement and to provide a report containing the information listed 

in paragraph 12 of the PSP agreement. The required report includes information such as 

details regarding the expenditure of Payroll Support funds, the recipient’s financial 

statements, and information regarding the recipient’s employee headcount and 

compensation. Treasury will provide a template for the report and certifications. 

Recipients are also required to report other information to Treasury periodically, under 

other provisions under the PSP Agreement.

TIMING AND DEADLINES

3. What are the due dates for submitting quarterly reports to Treasury?

Recipients must provide the required reports no later than 45 days after the end of the first 

three calendar quarters each year, and 90 days after the end of each calendar year (or 90 

days after the end of the recipient’s fiscal year) for its annual financial reporting 

requirements only. Treasury will begin accepting reports on the first business day of each 

quarter and year. The table below lists these deadlines.

Year Quarter (Q) Report and Certification Deadline

2020 Q1: January 1 – March 31, 2020 n/a

Q2: April 1 – June 30, 2020 August 14, 2020

Q3: July 1 – September 30, 2020 November 14, 2020

Q4: October 1 – December 31, 2020 March 31, 2021

2021 Q1: January 1 – March 31, 2021 May 15, 2021

Q2: April 1 – June 30, 2021 August 14, 2021

Q3: July 1 – September 30, 2021 November 14, 2021

Q4: October 1 – December 31, 2021 March 31, 2022

2022 Q1: January 1 – March 31, 2022 May 15, 2022
Q&A: Payroll Support Program Compliance Obligations Updated June 30, 2020

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Reporting and certification requirements will continue if Taxpayer Protection 

Instruments are outstanding after March 31, 2022.

COMPLIANCE DATA SUBMISSION

4. What is the format and method of transmission for quarterly reports and 

certifications under paragraph 12 of the PSP Agreement?

In early July 2020, Treasury will activate a secure portal for PSP recipients to submit 

required data, reports, and certifications. Recipients should set up their portal access in a 

timely fashion, so they can resolve any technical difficulties before their next reporting and 

certification deadline. 

Treasury will provide further guidance in forthcoming FAQs.