For an employee that had a payroll overpayment that occurred in a prior year, the repayment amount would be gross wages less FICA tax. Salt Lake City, UT 84145-0288 ; Contact Unemployment Insurance Overpayment Collections: Phone: 1-801-526-9235Gov to file your claim. The salary overpayment resulted because . Please use this form to pay SEC your employee debts. Some of the types of payments you can make on this form include student loans and salary overpayments. The short answer is, "yes," employers may recover overpayments made to their employees. Occasionally, errors in payroll can lead to overpayments being made to wages of employees. Once an overpayment is identified, the department will be notified. Human Resources Forms: 401(a) Retirement Election Form (Employer-paid), 403(b) Salary Reduction Agreement Form, 457(b) Deferred Compensation Plan Form.