@DKarjane-PayMELLC "IRS automatically provides a 10-day grace period if all the deposit payments were made on time (i.e., now timely if paid by Dec. 31, 2021/ Dec. 31, 2022 under the CARES Act)"

Only the 6.2% employer half of the FICA tax can be deferred until those dates.   Returns still must be filed by April 30 and the rest of the tax paid by then. For example, if your payroll is $5,000 and you withheld $500 in income tax, you pay all of the withheld income tax ($500) and FICA/Medicare tax ($382.50), plus the employer share of the Medicare tax ($72.50) by April 30.  Then you can put off paying the rest ($310).