Executive Memorandum Permits Individuals to Defer Certain Payroll Tax Obligations By Publisher, Shivam K. Bimal & Randle B. Pollard on August 12, 2020 Email this postTweet this postLike this postShare this post on LinkedIn On August 8, 2020, President Trump issued a memorandum with the stated purpose of providing “further temporary relief … to support working Americans” by enabling the deferral of employee Social Security taxes for specific individuals.