. Delay of Payment of Employer Payroll Taxes
- Corporations may postpone employer payroll taxes (Sections 3111(a), 3211(a), and 3221(a)).
- 50 percent of social security taxes for the self-employed may be postponed.
- 50 percent of deferred taxes are due by December 31, 2021; the remainder due by December 31, 2022.
The Social Security trust funds are held harmless under this provision