如何获得雇主社会保障税延迟？

背景

The CARES Act allows employers to defer the deposit and payment of the employer’s portion of their Social Security taxes for payments that are due beginning March 27, 2020 through December 21, 2020. The deferred Social Security tax payments are due December 31, 2021 (50% of the deferred amount) and December 31, 2022 (remaining amount). For more details, see美国国税局关于这个主题。

社会保障税延期是不是工资税收抵免。相反，它是提供所提供的关怀行为的好处此外员工保留信贷和FFCRA税收抵免。查看我们的博客文章Coronavirus Payroll税收抵免了解更多信息。

如何要求爱国者的社会保障税延迟

截至2021年的更新：您可能不再要求爱国者的社会保障税。

如果您通过Patriot帐户选择了该计划，我们将在逾期时收集并支付递延税额。