While we're on the subject . . . what about the deferral of the employer SS tax as a result of the CARES act?

I have a client who pays himself quarterly (S Corp).  Since he paid himself after the CARES act was signed I think he can technically defer the employer SS tax (50% due 12/31/21, 50% due 12/31/22).  I mentioned it to him and he said he'd rather pay it and then not have to remember later, but I didn't see any mechanism for tracking that anywhere if he did want to defer.

PS: I also don't do many payrolls.