How does an employer recoup Social security over payment made on behalf of an employee?

Suppose the employee had changed employers during 2021. 
And suppose the employee & employer #1 maxed out the Social security contributions for 2021.

Now Employer #2 must also withhold 6.2% Social security from employee paycheck and pay the same amount on behalf of that employee.
But that is all overpayment for 2021.

I know that the employee can request a Social Security refund for overpayment when they file their taxes.

But how does employer #2 recoup their part of the Social security overpayment made on behalf of the employee?

(I use TurboTax Business)