For 100% of employer payroll taxes incurred between the date of enactment and before 1/1/2021, 50% are due by 12/31/2021 and 50% are due by 12/31/22. This provision does NOT apply if the Employer gets a loan forgiveness under the Act.

The same deferral rule above applies to 50% of SE tax incurred for 2020 paying with the return. 25% must be paid by 12/31/2021 and 25% must be paid by 12/31/2022.