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Recurring Identification Is Needed to Ensure That Employers Full Pay the Deferred Social Security Tax

Report Information

Date Issued
Report Number
Report Type
Special Project
Special Emphasis
Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and COVID-19 Related Audits
Joint Report
Agency Wide
Yes (agency-wide)
Questioned Costs
Funds for Better Use


The Commissioner, Small Business/Self-Employed Division, should ensure that the 3,231 tax accounts are updated to reflect the correct balance due.

The Commissioner, Small Business/Self-Employed Division, should continue to identify new tax accounts with a Social Security tax deferral at least through Calendar Year 2024 to ensure that all unpaid deferrals are identified for collection as appropriate.