There are two different issues.
One - business has employees and elected to not take all of the FICA tax and is taking the remainder this year and paying it.
Two- business owner must pay SE/ FICA tax. On the personal tax return, it is divided in two. Half of if on the 2020 return and the other half on 2021 return.
Use the EFTPS for handling employees and their pay.
Use your tax return for your own SE deferral.
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