The IRS sets an interest rate each quarter that is applicable to underpayments by individuals. The rate for the third and fourth quarters of 2020 is 3%. You can see all interest rates listed by the National Association of Tax Professionals at https://bit.ly/3bVcCmw.
Deferred compensation plan set up by a state or local government, or tax-exempt organization, which allows tax-free deferrals of salary.