There are not the same five options for excess SEP as with excess IRA. There is one option (remove it) or a penalty and leaving it in under a voluntary corrective action plan:

https://www.irs.gov/retirement-plans/sep-plan-fix-it-guide-contributions-to-the-sep-ira-exceeded-the...

I guess it depends on if you get paid by the form or the hour? Otherwise, the person requests the contribution + earnings attributable (if any) be returned, which technically belong to the employer. It isn't taxable, even though they get a 1099-R for 2025 for the action. Then they can still contribute for 2025. No penalty, no proof of voluntary corrective plan, no harm, no foul, no additional forms.