Who is eligible for deferral?

Answer: Deferral eligibility will be given to private Contributory and non-profit 501C3 Contributory Employers. The option to defer will be provided in the month of April for Quarter 1 filing or July for Quarter 2 filing.

The option to defer will only be provided for a quarter only after the current quarter has been filed timely. All deferrals become due by Quarter 3 due date (Oct 31).