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Submitted URL:
https://visit.isolvedhcm.com/e3t/Ctc/T6+113/chPH704/VWyG_82CGK1-W5G8fQx19msk2W4dVnpw4S-4T6N6crjpL3q3phV1-WJV7CgCRpN2XxMXBgvHw...
Effective URL:
https://www.irs.gov/newsroom/what-employers-need-to-know-about-repayment-of-deferred-payroll-taxes?utm_campaign=iSol...
Submission: On November 29 via manual (November 29th 2022, 8:01:57 pm UTC) from US — Scanned from DE

Form analysis
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   (Installment Agreement) Electronic Federal Tax Payment System (EFTPS)
   POPULAR Your Online Account Tax Withholding Estimator Estimated Taxes
   Penalties
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   Overview
   Where's My Refund What to Expect Direct Deposit Reduced Refunds Fix/Correct a
   Return
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   Overview
   INFORMATION FOR... Individuals For you and your family Businesses &
   Self-Employed Standard mileage and other information
   POPULAR Earned Income Credit (EITC) Advance Child Tax Credit Standard
   Deduction Health Coverage Retirement Plans
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   Overview
   POPULAR FORMS & INSTRUCTIONS Form 1040 Individual Tax Return Form 1040
   Instructions Instructions for Form 1040 Form W-9 Request for Taxpayer
   Identification Number (TIN) and Certification Form 4506-T Request for
   Transcript of Tax Return
   Form W-4 Employee's Withholding Certificate Form 941 Employer's Quarterly
   Federal Tax Return Form W-2 Employers engaged in a trade or business who pay
   compensation Form 9465 Installment Agreement Request
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 1. Home
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 4. What employers need to know about repayment of deferred payroll taxes


WHAT EMPLOYERS NEED TO KNOW ABOUT REPAYMENT OF DEFERRED PAYROLL TAXES

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COVID Tax Tip 2021-32, March 10, 2021

To give people a needed temporary financial boost, the Coronavirus, Aid, Relief
and Economic Security Act allowed employers to defer payment of the employer's
share of Social Security tax. IRS Notice 2020-65PDF allowed employers to defer
withholding and payment of the employee's Social Security taxes on certain wages
paid in calendar year 2020. Employers must pay back these deferred taxes by
their applicable dates.

The employee deferral applied to people with less than $4,000 in wages every two
weeks, or an equivalent amount for other pay periods. It was optional for most
employers, but it was mandatory for federal employees and military service
members.

Repayment of the employee's portion of the deferral started January 1, 2021 and
will continue through December 31, 2021. Payments made by January 3, 2022, will
be timely because December 31, 2021, is a holiday. The employer should send
repayments to the IRS as they collect them. If the employer does not repay the
deferred portion on time, penalties and interest will apply to any unpaid
balance.

Employees should see their deferred taxes in the withholdings from their pay.
They can check with their organization's payroll office for details on the
collection schedule.


HOW TO REPAY THE DEFERRED TAXES

Employers can make the deferral payments through the Electronic Federal Tax
Payment System or by credit or debit card, money order or with a check. These
payments must be separate from other tax payments to ensure they applied to the
deferred payroll tax balance. IRS systems won't recognize the payment if it is
with other tax payments or sent as a deposit.

EFTPS will soon have a new option to select deferral payment. The employer
selects deferral payment and then changes the date to the applicable tax period
for the payment. Employers can visit EFTPS.gov, or call 800-555-4477 or
800-733-4829 for details.

If the employee no longer works for the organization, the employer is
responsible for repayment of the entire deferred amount. The employer must
collect the employee's portion using their own recovery methods.


MORE INFORMATION:

 * Notice 2020-65PDF
 * Notice 2021-11PDF
 * Paying Your Taxes

Subscribe to IRS Tax Tips

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www.irs.gov Open in urlscan Pro 2600:1401:c000:481::f50 Public Scan

Form analysis 2 forms found in the DOM

GET /site-index-search

GET /site-index-search

Text Content

www.irs.gov Open in urlscan Pro
2600:1401:c000:481::f50 Public Scan

Form analysis
2 forms found in the DOM