The payroll tax deferral from President Trump’s executive memorandum is getting little traction among business leaders, who note that it could saddle employees with a hefty tax bill in 2021. Many companies are signaling that they will not participate, citing the potential unfairness to workers and the difficulty of implementing it. An employee earning $35,000 could see a bill for $751, while the highest eligible earners could owe $2,232. So far, the IRS and Treasury have not created guidance for employers or payroll companies to implement this temporary deferral.