How to get refund employee Social security and reverse the employer amount

Dear Members, I have a requirement to refund overpayments of Social Security to an employee. The over payments have occurred as a result of an employee retiring in the same year they come back to work as a temp. They have two employee #'s therefore the maximum for Social Security will not be recognized until it is reached under the most recent employee number. We should not be over deducting for an employee that works for the same company. If it does happen to go through and over deduct, it is extremely difficult for the employee and employer to get the refund from the IRS. I have a requirement to refund the employee and reverse the employer amount as well. Looking for suggestion. Thanks in advance Punna Rao