Example:

The employer’s share of social security tax for the second quarter of 2020 was $20,000. The employer deposited $5,000 of the $20,000 during the quarter and reported a deferred payment amount of $15,000 on Form 941, line 13b. In this situation, the employer must pay $5,000 by December 31, 2021 (half of the $20,000 maximum deferral minus the $5,000 already paid), and the remaining $10,000 by December 31, 2022.