ForumsTaxes and Payroll

During the year 2008, there was an error made in a paycheck which. The error was resulted in a shorted pay check. This employee had satisfied the Social Security tax requirement in July of 2008. The error was found in December and the correction was paid in January of 2009.

The payroll department says that this employee must pay Social Security taxes on the correction because it was paid in January of 2009 even though the money was earned in December of 2008.

The payroll department also says that both weeks (one in December and one in January) are subject to full Social Security tax because the paycheck was issued in January for both weeks.

Is this correct and legal?

Thanks so much