Salt Lake City, UT 84145-0288 ; Contact Unemployment Insurance Overpayment Collections: Phone: 1-801-526-9235 A sample form for an employee to agree to repayment of a wage overpayment error.For an employee that had a payroll overpayment that occurred in a prior year, the repayment amount would be gross wages less FICA tax. This chapter deals with state law provisions identifying, establishing, and collecting overpayments. All states have provisions addressing these matters. (1) When the claimant has been determined to be "at fault" in the creation of an overpayment, the overpayment must be repaid. The short answer is, "yes," employers may recover overpayments made to their employees. The salary overpayment resulted because . We inform people about the fact and amount of the overpayment, their right to appeal, and the options to repay or, in some cases, receive waivers for the debt. This chapter deals with state law provisions for identifying, establishing, and collecting Unemployment.