How to refund the social security overpaid by the company?

Legal analysis: you can apply for a return. One of the treatment methods: if the enterprise retires or transfers its personnel after paying the fee, it can go to the local tax department for tax refund. Apply for tax refund to the local tax with the resignation certificate and payment bill of the resigned employee, and the local tax department will re-determine the payment base; Delete the real account at the endowment insurance agency where the enterprise participates in the insurance that month.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.