of the premiums treated as not paid by an assistance eligible individual described in section 2(a)(3)(B) of the Worker Health Coverage Protection Act shall not exceed the portion of the annual premium which would have been paid by the employee (without regard to whether paid through salary reduction or otherwise) for periods of coverage under the plan before the date of the enactment of this section. (d) Method of Reimbursement Except as otherwise provided by the Secretary— (1) Treatment as payment of payroll taxes Each person entitled to reimbursement under subsection (a) (and filing a claim for such reimbursement at such time and in such manner as the Secretary may require) shall be treated for purposes of this title and section 1324(b)(2) of title 31, United States Code, as having paid to the Secretary, on the date that the assistance eligible individual’s premium payment would otherwise be due, payroll taxes in an amount equal to the portion of such reimbursement which relates to such premium. To the extent that the amount treated as paid under the preceding sentence exceeds the amount of such person’s liability for such taxes, the Secretary shall credit or refund such excess in the same manner as if it were an overpayment of such taxes. (2) Overstatements Any overstatement of the reimbursement to which a person is entitled under this section (and any amount paid by the Secretary as a result of such overstatement) shall be treated as an underpayment of payroll taxes by such person and may be assessed and collected by the Secretary in the same manner as payroll taxes. (e) Definitions For purposes of this section— (1) Payroll taxes The term payroll taxes means— (A) amounts required to be deducted and withheld for the payroll period under section 3402 (relating to wage withholding), (B) amounts required to be deducted for the payroll period under section 3102 (relating to FICA employee taxes), and (C) amounts of the taxes imposed for the payroll period under section 3111 (relating to FICA employer taxes). (2)