Note:

The COVID-related Tax Relief Act of 2020 extended the due date for payment of employee social security taxes deferred per guidance in Notice 2020-65 to December 31, 2021.

Notice 2021-11 modified Notice 2020-65, 2020-38 I.R.B. 567 (September 14, 2020), by extending the time period during which employers withheld and paid applicable taxes (as defined in Notice 2020-65). This notice provided that the end date of the period during which employers withheld and paid applicable taxes was postponed from April 30, 2021 to December 31, 2021, and associated interest, penalties, and additions to tax for late payment with respect to any unpaid applicable taxes began to accrue on January 1, 2022, rather than on May 1, 2021. See Notice 2021-11, for more information.

The American Rescue Plan Act (ARP) of 2021, was enacted on March 11, 2021. It altered or extended COVID-19 related relief for employment tax, including:

Internal Revenue Code updates which allowed eligible employers to claim refundable tax credits that reimbursed them for the cost of providing qualified sick and family leave wages with respect to qualifying leave taken by employees beginning on April 1, 2021 through September 30, 2021.

ARP added to the Internal Revenue Code, which extended the Employee Retention Credit to include qualified wages paid after June 30, 2021 but before January 1, 2022 and also amended certain provisions.