It will remain the same. There are two types of penalties, one for underpayment and one for late payment. You have the first type. During the year 2019, you failed to withhold the proper amount of tax.
Late payment penalties have been waived.
As a result of the postponement of the due date for filing Federal income tax returns and making Federal income tax payments from April 15, 2020, to July 15, 2020, the period beginning on April 15, 2020, and ending on July 15, 2020, will be disregarded in the calculation of any interest, penalty, or addition to tax for failure to file the Federal income tax returns or to pay the Federal income taxes postponed by this notice. Interest, penalties, and additions to tax with respect to such postponed Federal income tax filings and payments will begin to accrue on July 16, 2020.
IRS Notice 2020-18
