Payroll Tax Deferral

• If I do not need to take advantage of the tax deferment for financial purposes, should I still take advantage of it? It is eventually going to be due.
• As a cash basis taxpayer, are the payroll taxes still deductible in the year they are incurred if they are not paid (i.e. deferred)?
• Does the payroll tax deferral only include the employer portion of FICA?
• We use ADP so taxes are filed under their tax ID. ADP is debiting our account for ER FICA. Is there a way for us to defer those taxes?
• Does the deferral ever have to be repaid? It says deferral which means pay later, so I am confused.
• How do I go about getting the payroll tax deferral?
• How does deferring the FICA payment affect quarterly filings we have to make?
• If a business with a PPP loan closes down, can that company continue to defer all the payroll taxes through 2020?
• Can a business with a PPP defer all the payroll taxes through 2020?
• The form we received from our payroll provider to defer payroll taxes includes a note that penalties will be assessed by the IRS on taxes not deposited once the PPP loan is forgiven.