Reminder: Deferred Social Security Tax Payment Due Jan. 3 for Many Employers and Self-Employed

January 3, 2022

The IRS is reminding employers and self-employed individuals that chose to defer paying part of their 2020 Social Security tax obligation that a payment is due on Jan. 3, 2022.

Most affected employers and self-employed individuals received reminder billing notices from the IRS. The agency noted that those affected are still required to make the payment on time, even if they did not receive a bill.

As part of the COVID relief provided during 2020, employers and self-employed people could choose to put off paying the employer’s share of their eligible Social Security tax liability, normally 6.2 percent of wages. Half of that deferral is now due on Jan. 3, 2022, and the other half on Jan. 3, 2023.

Under separate COVID relief, employers could choose to forgo withholding Social Security taxes from eligible employees, and instead withhold tax this year and then pay those amounts to the IRS. For details, visit What employers need to know about repayment of deferred payroll taxes on IRS.gov.

Employers and individuals can make the deferral payments through the Electronic Federal Tax Payment System (EFTPS) or by credit or debit card, money order or with a check. To be sure these payments are credited properly, they must be made separately from other tax payments. Individual taxpayers can also use Direct Pay, available only on IRS.gov.