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The IRS reminded employers and self-employed individuals who chose to defer paying part of their 2020 Social Security tax obligation that their payment is due today.

Affected employers and self-employed individuals are required to make this payment regardless of whether they received a reminder billing notice, the IRS said.

As part of the COVID relief provided during 2020, employers and self-employed people could choose to put off paying the employer’s share of their eligible Social Security tax liability, which is normally 6.2% of wages. Under the Coronavirus, Aid, Relief and Economic Security Act, half was due Jan. 3, 2022, and the other half is due Jan. 3, 2023.

Employers and individuals can make deferral payments through the Electronic Federal Tax Payment System or by credit or debit card, money order or with a check. To be sure these payments are credited properly, they must be made separately from other tax payments.

EFTPS has an option to make a deferral payment. On the Tax Type Selection screen, choose Deferred Social Security Tax and then change the date to the applicable tax period (typically, the calendar quarter in 2020 for which tax was deferred). Visit, or call 800-555-4477 or 800-733-4829 for details.

Individual taxpayers can also use Direct Pay, available only on Select the “balance due” reason for payment. If paying with a debit or credit card, select “installment agreement.” Apply the payment to the 2020 tax year where the payment was deferred.