Payment of deferred employee share of social security tax from 2020

If the employer deferred withhholding and payment of the employee share of social security tax or the railroad retirement equivalent on certain employee wages and compensation between September 1, 2020 and December 31, 2020, it should have withheld and paid those taxes ratably from wages paid to the employee between January 1, 2021 and December 31, 2021.

The employer is liable to pay the deferred taxes tot he IRS and must do so before January 3, 2022.  See the instructions for your employment tax return for more information, including how to pay the deferred amount.