APA's Top Payroll Questions & Answers for 2020 - 117

APA's Top Payroll Questions & Answers for 2020

In the event you do not get a W-4 from all of the interns not hired,
withhold as if the intern is single with no other entries on the W-4. If
you do not get social security numbers from them report on Form W-2
using all zeroes (see The Payroll Source®, §8.8-3).

Deferral of employer portion of social security tax for
government employers under the CARES Act

Q.

I work for a local government and we are having a debate on the
CARES Act. I think that under the Act, a public employer we can
only defer the payment of the employer share of social security tax,
but will still have to pay it at some point. We have legal counsel who
says that both public and private employers are exempt from paying
the employer's portion of social security tax on those wages. Who is
correct?

A.

You are correct that government employers are only allowed to defer
the tax payment.
Under the CARES Act, employers may defer deposits of the
employer's share of Social Security tax due during the "payroll tax
deferral period" and payments of the tax imposed on wages paid during
that period. The payroll tax deferral period began March 27, 2020, and
ends December 31, 2020. All employers (including government entities)
may defer the deposit and payment of the employer's share of social
security tax.
The deferred amounts will have to be repaid. By December 31,
2021, 50% of the eligible deferred amount must be paid. The remaining
50% is due by December 31, 2022. If an employer pays any amount
before the applicable dates, any such payment is first applied to reduce
the employer's liability for an amount due on December 31, 2021, and
then to the amount due on December 31, 2022.
Should an employer fail to pay the required amounts when due, the
deferred employer social security tax deposits will lose their deferred
status and may be subject to failure to deposit penalties. The employer
may also be subject to failure to pay penalties accruing from the
deferred due date for payment.
117

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APA's Top Payroll Questions & Answers for 2020

Table of Contents for the Digital Edition of APA's Top Payroll Questions & Answers for 2020

Table of Contents
APA's Top Payroll Questions & Answers for 2020 - Intro
APA's Top Payroll Questions & Answers for 2020 - Cover1
APA's Top Payroll Questions & Answers for 2020 - a
APA's Top Payroll Questions & Answers for 2020 - b
APA's Top Payroll Questions & Answers for 2020 - c
APA's Top Payroll Questions & Answers for 2020 - Table of Contents
APA's Top Payroll Questions & Answers for 2020 - e
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