So my employer has a system where I plug in a number like 10% of my base salary and they withhold that much money from my paycheck as ESPP contribution. 10% is the maximum and I set it to 10%. I was told that they will automatically throttle down my contributions in accordance to the IRS tax limit. And true to that they throttled down my contribution to 0$ by the end of October last year.

For 2022, the IRS limit was 25,000$. My employer offers ESPP as two offerings each year. One plan from January to June and another plan from June to December.

The company stock price on Jan 3rd was 65$ and it was 40$ on July 1st (Changed the numbers slightly to protect my anonymity) . Now if I bought A number of shares in the first half of 2022 and B number of shares in second half of 2022. Than my understanding is that (65$ x A) (40$ x B) <= 25000$. But when I plugin the number of shares that the company bought for me 255 and 245 shares, that number becomes around 26500$, 1500$ above the IRS limit(Again changing the exact numbers slightly to protect my anonymity). Will I get into trouble with the IRS because of this? This is not my fault right? My employer's system messed up here and bought me way more shares than I was allowed to be purchased.