Wait a second ... are you trying to get rid of 2021 income by paying your 2022 salary in 2021 ??? That is not allowed ... you can pay a 2021 salary in 2021 as a cash based business. You cannot push 2021 income into 2022 that way. The 2021 salary must be reported on a 2021 W-2 and you must file the appropriate 2021 payroll tax returns. So even though your company would have the 2021 deduction for your payroll you will still have the 2021 wages reported on your tax return.
