Bloomberg Tax
Sept. 3, 2020, 11:24 PM

IRS Confirms Employee Payroll Tax Deferral Is Optional

Howard Perlman
Howard Perlman
Reporter/Editor

The payroll tax deferral for employees is optional, the IRS confirmed Sept. 3, resolving ambiguity that had persisted since President Donald Trump’s announcement of the relief measure last month.

“Employers may, but are not required, to utilize the relief,” Kelly Morrison-Lee, an attorney with the Internal Revenue Service, said during the agency’s monthly payroll industry teleconference.

The IRS on Aug. 28 issued guidance on the tax deferral plan, but questions remained over numerous issues, including whether employees could have a say in opting in or out.

  • The deferral enables the employee portion of Social Security tax assessed on compensation paid ...

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