Thank you all and perhaps I overlooked some info...

My thinking is still that for Q1 941/940, company still needs to file and pay 100% of both Employer and Employee by usual due dates. No deferral for Q1 Employer portion deposits.

Please advise if this is incorrect. 

Incidentally the company did get PPP funds few days ago. Still owe some for Q1 which I'll advise them to pay ASAP.  As well as Q2 Employee portion.

Stay well