Employers who are expecting advance payments of the Employee Retention Credit (ERC) should expect delays, the IRS recently warned. The ERC is a refundable credit enacted and extended by pandemic relief laws. The credit became available to help struggling employers stay afloat and preserve jobs for several quarters of 2020 and 2021. However, the Infrastructure Investment and Jobs Act (enacted in Nov. 2021) retroactively ended the ERC as of Sept. 30, 2021. An exception exists for recovery startup business employers. Those employers can request advance ERC payments for the last quarter of 2021 (which ends the program). The IRS announced that those payments will be delayed to late Jan. 2022.