Like most employers, you likely had a lot of questions about the行政订单工资税递延。现在，您正处于员工社会保障税延期的收集和还款阶段，您可能还有更多。

如果您还没有听到有关员工社会保障税延期的最新嗡嗡声，那么我们将获得您的失败。首先，递延税款的截止日期即将到来。（您一直在等待的一部分）雇主负责收取和汇出推迟税款。

Employee Social Security tax deferral: FAQs

2020年8月8日，当时的特朗普总统发布了四项行政命令，其中之一是社会保障工资税延期。并于2020年12月27日，《合并拨款法》延长了《薪资税延期还款截止日期》。

The deferral period is over. The repayment period is now.看看这个问答细分市场以了解更多信息。

What is it all about?

The payroll tax deferral executive order let eligible employees temporarily defer the employee portion of Social Security tax in 2020. Because this was adeferral and not a cut,员工在2021年还清税款。简而言之，延期就像是一笔免罚贷款。利用它的员工在2020年的薪水中获得了更多的钱，但在2021年的钱减少了。

Here’s how it worked:Employees’ wages are subject to payroll and income tax. Payroll taxes include Social Security and Medicare taxes, which collectively are known as FICA tax. The payroll tax deferral只要适用于社会保障税。

The employee portion of Social Security tax is 6.2%. Employers pay a matching 6.2% for the employer portion of Social Security tax. As an employer, you’re responsible for withholding the employee’s portion from their wages and remitting it to the IRS.

Through the Social Security deferral, certain employees (i.e., those whose pay was less than $4,000 biweekly, or $104,000 annually) could temporarily stop paying the employee portion. If they did, you held off on withholding and remitting payment to the IRS during the deferral period in 2020.

Did employers have to defer employees’ SS tax?

我们明白了（美国国税局也这样做）。暂停您的员工社会保障税仅在延期期结束时与常规预扣一起使用，这是一个麻烦。

So no:雇主可以选择通过推迟社会保障税的雇员部分。员工社会保障税延期不是雇主的强制性，因此您可能选择退出。

如果你做过推迟员工的SS税收义务，您有责任缴纳递延税款。

When was the Social Security deferral period?

The deferral period took place between September 1, 2020 and December 31, 2020.

Employees could defer Social Security tax on wages paid between September 1, 2020 and December 31, 2020 if they met the eligibility threshold.

递延税款何时到期？

The deferred Social Security tax repayment period takes place January 1, 2021 – December 31, 2021.

Because New Year’s Eve is a federal holiday,deferred employee Social Security taxes are due by January 3, 2022.

雇主如何收取递延税款？

If employees deferred their Social Security tax liability, you are responsible for withholding the complete amount by a deadline of December 31, 2021. How?

Starting January 1, 2021, you should have begun withholding the employee portion of Social Security tax as normal.

您还需要扣留一部分递延社会保障税。或者，您可以做出另一项安排，以从员工那里收取递延税款。再次，你必须直到2021年12月31日扣留the deferred tax without penalties.

如果您错过了2022年1月3日的存款截止日期，则利息，罚款和其他加法开始就开始对任何未付递延税。有关更多信息，查看IRS网站。

How do employers repay the deferred taxes?

您可以通过以下付款方式之一进行延期付款：

• Electronic Federal Tax Payment System(EFTPS)
• 借记卡或信用卡
• Money order
• Check

如果您使用全方位服务的薪资软件，您的提供者应代表您处理汇款付款。

如果你’re handling repayments on your own, be sure to separate the deferred taxes from other tax payments.

通过EFTP付款？选择“延期付款”。了解有关递延员工社会保障税延期还款的更多信息IRS’s website。

What if an employee quits?

如果员工在您可以从工资中扣除递延税款之前退出，您该怎么办？雇主不是钩子吗？

根据国税局:

如果雇员不再为组织工作，则雇主负责偿还全部递延金额。雇主必须使用自己的恢复方法收集雇员的部分。”

What does this mean? You must work with the terminated employee to get back the unpaid employee Social Security tax.

How do employers report the collected, deferred Social Security tax?

根据国税局，填写W-2C表格，更正的工资和税收声明，as soon as you finish withholding the deferred taxes in 2021.

在W-2C上，您必须：

• 在框C中输入“ 2020”纳税年度“ 2020”
• Report deferred Social Security tax you withheld in 2021 and did not report on the 2020 Form W-2 in box 4 on Form W-2c

确保尽快将表格W-2C以及W-3C表格发送给社会保障局。还向适当的员工分发W-2C表格。

社会保障税的雇主部分呢？

Because this deferral only applied to the employee portion of Social Security tax, you might feel a little jilted. But if you think employers got the short end of the stick, think again.

Employers have been able to defer their SS tax payment since March 27, 2020 thanks to the照顾法案。

关心下行动,雇主可能会推迟employer Social Security tax due between March 27, 2020 – December 31, 2020. And, you have a longer repayment period than employees got under the executive order deferral.

如果你deferred the employer portion of Social Security tax, your repayment period is:

• December 31, 2021 (50% of the deferred amount)
• 2022年12月31日（其余）

因此，您50％的雇主推迟社会保障税的到期日相同，与递延员工社会保障税的100％相同。

时间正在流逝。这是一个快速的问答，用于撇渣器

你很忙。因此，这是上述常见问题解答部分的快照，尤其是为撇渣器制作的：

• What is it all about?Employees could defer the employee portion of Social Security tax
• 谁符合资格？Employees who earn under $4,000 biweekly, or $104,000 per year
• Did employers have to defer my employees’ SS tax?不，这不是强制性的
• 递延期是什么时候？2020年9月1日至2020年12月31日
• 递延税款何时到期？2021年1月1日 - 2021年12月31日（不迟于2022年1月3日）
• 雇主如何收取递延税款？全年或通过另一项安排可重视
• 雇主如何缴纳递延税款？EFTPS, credit or debit card, money order, or check
• What if an employee quits?Not directly answered, but you may be able to make other arrangements to collect the deferred taxes from employees
• How do employers report the collected, deferred Social Security tax?File Form W-2c as soon as you finish withholding the deferred taxes
• What about employers?雇主能够根据《 CARES法》推迟雇主的社会保障税。

This article has been updated from its original publication date of September 1, 2020.

This is not intended as legal advice; for more information, please点击这里。