It is/was never required of you. If you wish to rob retirees of their ss income then you would turn off deduction of employee ss for your pay types but keep this point in mind...
You as employervare still the one liable for paying the deferred taxes starting 1/1 by double deducting the tax from any affected employee still in your employ or paying it in bulk and grossing up the amount for employees no longer in your employ and submit extra taxes on the grossed up deferral. There is nothing in print that absolved the employer from submitting these deferrals once tge deferral expires