I was going to suggest getting the employer to make the corrections, but I realized that it's not really easier for the employee or the employer to do so. The affected employees would have to repay to the employer the portion that should have been withheld for Social Security and Medicare taxes (or, for those who are still employed there, have the money taken out of wages yet to be paid), then the employer would have to issue everyone corrected Forms 1099-NEC showing $0, issue corrected W-2s, and file corrected W-3s. Seems far easier to just file Form 8919 and let the employer deal with the consequences.
