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ソーシャルセキュリティ税の支払延期措置について

2020年8月8日にトランプ大統領により署名されたソーシャルセキュリティ税の支払延期措置は、従業員負担分に関わるものです。(雇用主側の給与税支払いは、今年3月に成立したCares Actにて2022年まで支払い猶予措置が取られています)ただし、以下に記載する通り、従業員側・雇用主側双方にとってあまりメリットがある内容ではなく、雇用主はこの支払いを延期する義務はないことから、実際に支払い延期を選択する企業は少ないかもしれません。以下、詳細を解説致します。
ソーシャルセキュリティ税の支払い延期の概要
対象となる給与税は6.2%のソーシャルセキュリティ税で、年収が$104,000以下の従業員のみ支払いを延期できます。期間は2020年9月~12月の3か月のみで、2021年の1月以降は再度控除を開始する必要があります。また、支払いが延期されたソーシャルセキュリティ税は2021年4月までの給与税にて支払われる必要があります。雇用主はこれを実施する義務はありません。
支払いを延期した従業員が退職した場合
支払いを延期した従業員がその分を控除する前に退職となり、雇用主がそれを徴収できなかった場合、雇用主の方でその分を補填しなければいけない可能性があります。上記のように、従業員側のメリットも大きくないので、特別な理由がない限りは支払い延期を選択するべきではないでしょう。