The deferral of taxes only applied to social security taxes, the withholding and Medicare taxes were unchanged. In 2021, the government will take the social security taxes deferred from her weekly paychecks so her take home pay will be less than last year. There are no adjustments you will have to make as they will be reflected on the W2 as the employer will do so. See Form W-2 Reporting of Employee Social Security Tax Deferred under Notice 2020-65 for how the employer reports the information.
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