Insert - Pratt & Kulsrud

The Act generally allows most employers and self-employed individuals to defer payment of the employer share of Social Security taxes (the 6.2% portion up to the maximum wage base of $137,700 for 2020 (up to $8,537.40)) incurred between the date the Act became law, March 27, 2020 and December 31, 2020. ................
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