It has nothing to do with payroll contributions.
Instructions for Form 8915-E
Repayment of a Qualified 2020
Disaster Distribution
Do not use this form to report
repayments of qualified 2016, 2017,
2018, or 2019 disaster distributions.
Instead see Form 8915-A, 8915-B, 8915-C,
or 8915-D, respectively, and their instructions.
If you choose, you can generally repay any portion
of a qualified 2020 disaster distribution that is eligible
for tax-free rollover treatment to an eligible retirement plan [emphasis added].
Also, you can repay a qualified 2020 disaster
distribution made on account of hardship
from a retirement plan. However, see
Exceptions, later, for qualified 2020 disaster
distributions you can’t repay.
Your repayment can't be made any earlier
than the day after the date you received the
qualified 2020 disaster distribution. You have
3 years from the day after the date you
received the distribution to make a
repayment. The amount of your repayment
cannot be more than the amount of the
original distribution. Amounts that are repaid
are treated as a trustee-to-trustee transfer
and are not included in income. Also, for
purposes of the one-rollover-per-year
limitation for IRAs, a repayment to an IRA is
not considered a rollover.
