I have a part time employee who holds another job where he reached maximum withholding for social security.  For the wages we paid him, we also withheld and paid employer portion of social security.  I know the employee can claim back the 6.2% he overpaid on his tax return.  My question is how about the 6.2% we, as employer, contributed and paid over the maximum.  Can we claim it back?  how and where to find more information?