Can the overpaid social security fee be recovered?

Legal analysis: it can be returned. If there is no change in the retired or transferred personnel after the enterprise pays the fee, it can go to the local tax department for tax refund:

Apply for a refund to the local tax on the basis of the resignation certificate and payment bill of the resigned employee. The local tax department will re-determine the payment base at the endowment insurance agency that the enterprise participates in, delete the account of the current month and apply for a refund to the enterprise of the Municipal Social Pension and Industrial Injury Insurance Administration (the refund materials must include the certificate that the payment base issued by the local tax is wrong, the payment bill and the refund application form). After completing the above procedures, go to the local tax to refund the fee and declare the correct amount to the local tax.

Legal basis: Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employing unit shall pay the basic old-age insurance premium in proportion to the total wages of its employees as stipulated by the state and record it in the basic old-age insurance pooling fund. Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.