Over payment of SS

[DougByrd]

There is a income lime of roughly 160,00 that SS is paid on.

After that limit, the employer is supposed to stop SS withholding.

If you have an higher total income amount (possibly) a second job, excess SS paid is credited back to you.

What happens to the excess SS paid by the employer?  Does that get returned, to whom and what amount

[Katie-P]

In the example you gave, where there was excess social security tax withheld due to the taxpayer having more than one job, and their total social security wages between the two jobs caused their income subject to social security to exceed the taxable limit, the government keeps the employers' matching contributions.