@raymondmorin200When using all CAPITAL letters, that is considered Rude to those that are trying to read your text to help. Please reconsider using all capital letters. Thanks.

The PPL does not turn your client into an Employee and does not create payroll or the need for payroll or even the condition of payroll. You have Income replacement, not a Payroll condition.

There was never Payroll for this person, so there never is anything to deduct from. There still is no Payroll for this person. If anyone is "doing payroll", they are making a mistake.

You know that this person will be submitting their Medicare and Social Security tax payment as part of their 1040 Quarterly estimates, as part of the 1040 is the Sched C, which then triggers the Sched SE as required. SE = the FICA equivalent of what the employer/employee would have for 941/944.

You don't change to 941/944 for this person, and it should not have been in use before the PPL, either.