If you deferred employer payroll tax payments per the CARES Act provision, it is important to know how to make your deferred payments if you haven't.

Employers that delayed paying their 6.2% portion of employees’ Social Security wages during the period March 27 through December 31, 2020, must pay 50% of the delayed tax by January 3, 2022 and the remaining 50% by January 3, 2023. By law the due dates are December 31, 2021 and December 31, 2022, but because December 31 is a holiday or on a weekend in those years, the deadlines are extended to January 3 of 2022 and 2023.