The federal Coronavirus Aid, Relief, and Economic Security (CARES) Act allowed for the deferral of the employer portion of the Social Security tax incurred between March 27-Dec. 31, 2020. OMA Connections Partner RSM has published this update to remind employers that participated in this program they must pay 50% of their deferred payroll tax liability by Jan. 3, 2022, and the remainder by Jan. 3, 2023. 12/14/2021