The program’s implementation burden falls on employers. Those that decide to participate must let their employees know about the deferral and the added burden they’ll face to pay the money back next year. Guidance the IRS issued August 28 says the increased withholdings are to be applied in equals amounts between Jan. 1 and April 30.
For employees who leave between Sept. 1 and the end of the year, employers could remit to the IRS the deferred taxes all at once by combining all of extra withholdings into employees’ last paycheck.
