Good morning - I didn't see anybody post this IRS guidance, so I wanted to pass it along. https://www.irs.gov/pub/irs-drop/n-20-65.pdf<https://www.irs.gov/pub/irs-drop/n-20-65.pdf%0d> Unfortunately, it's fairly limited, but here's an article that you may also find helpful: https://www.shrm.org/resourcesandtools/hr-topics/compensation/pages/irs-guidance-workers-payroll-tax-holiday.aspx Thanks, Amanda [photo] Amanda Kellar Deputy General Counsel / Director of Legal Advocacy International Municipal Lawyers Association, Inc. A 51 Monroe St., Suite 404, Rockville, MD, 20850 [cid:image003.jpg@01D6810B.F8D3C5E0]<http://www.facebook.com/IMLA-259977855541/> [cid:image004.jpg@01D6810B.F8D3C5E0] <http://www.linkedin.com/company/international-municipal-lawyers-association-inc./> [cid:image005.jpg@01D6810B.F8D3C5E0] <http://twitter.com/imlalegal> [cid:image006.jpg@01D6810B.F8D3C5E0] <http://soundcloud.com/internationalmunicipallawyersassociation> P (202) 466-5424 ext. 7116 W www.imla.org<http://www.imla.org/> Plan Ahead! IMLA's 85th Virtual Annual Conference<http://imla.org/events/conferences>, September 21-October 16, 2020! IMLA's 2021 Mid-Year Seminar<https://imla.org/events/seminars>, April 23-26, 2021 in Washington, DC!