Household employers filing a Schedule H can defer the employer's portion (50%) of the Social Security tax on wages they paid their household employee during the deferral period.
What is the deferral period?
The income must have been earned between March 27th and December 31, 2020.
Does the tax have to be paid back?
Yes, the tax must be paid back. Half of the deferred taxes are to be paid back by December 31, 2021, and the other 50% of taxes is to be paid back by December 31, 2022.