Form 16 query

The liability is of employer, he must revise the Tds return and pay the challan amount with interest and issue revised form 16 to the employee

But the employer has no way to recover from the employee. What should be done?

There are 2 options available
The employer should pay the amount out of his pocket and settle his liability(otherwise interest and penalty)
Or provide reason to believe that the Tds deducted is appropriate in that scenerio i. e (obtaining declaration certificate from the employee) about his tax liability at that point of time and the employer has sufficient evidence to prove his part