Interesting rule - if multiple employers the excess Soc Sec is treated as extra Fed withholding.  But if the same employer the IRS requires the employer to correct the W-2 and refund the monies to the employee.  I had this where the employer would not.  Huge battle.  We ended up paper filing with a note to the return and then the employee filed a lawsuit against the employer.  It worked, but not good for getting promoted.