Which of the following is FALSE regarding COVID-19-related employer benefits?

An employer may claim credit for paid leave by reducing payroll tax payments or filing Form 7200.

Eligible employers may delay half their payroll taxes until December 31, 2022, and the other half to December 31, 2023.

Businesses that have Paycheck Protection Program loans forgiven are not eligible for the payroll tax delay.

Employers who continue to pay their employees are eligible for an Employee Retention Credit of 50% of wages paid.