Georgia Code, Title 34, Chapter 8, Article 5 - Contributions and Payments in Lieu of Contributions
- § 34-8-150 - Payment of Contributions by Employers; Deferral of De Minimis Amounts
(a) Contributions shall accrue from each employer for each calendar year in which the employer is subject to this chapter with respect to wages...
- § 34-8-151 - Rate of Employer Contributions
(a) For periods prior to April 1, 1987, or after December 31, 2016, each new or newly covered employer shall pay contributions at a...
- § 34-8-152 - Standard Rate
(a) The standard rate of contribution shall be 5.4 percent. The standard rate of contribution is the rate from which variations therefrom are computed...
- § 34-8-153 - Liability of Succeeding Employer; Computation of Rate of Contributions; Transfers Between Employers With Substantially Common Ownership, Management, or Control; Transfers Made for the Purpose of Obtaining a Lower Rate of Contribution; Penalties for Violations
(a) Subject to the provisions of subsections (g) and (h) of this Code section, any corporation, partnership, individual, or other legal entity who acquires...
- § 34-8-154 - Separate Accounts
Except as provided in Code Section 34-8-161, the Commissioner shall maintain a separate account for each employer and shall credit such account with all...
- § 34-8-155 - Benefit Experience; Variations From Standard Rate
(a) Employers shall be classified in accordance with their actual experience in the payment of contributions and with respect to benefits charged against their...
- § 34-8-156 - State-Wide Reserve Ratio; Reduction in Tax Rate
(a) A State-wide Reserve Ratio shall be computed as of June 30 of each year by dividing the balance in the trust fund, including...
- § 34-8-157 - Regular Benefits Paid to Be Charged Against Experience Rating Account
(a) Regular benefits paid with respect to all benefit years that begin on or after January 1, 1992, but prior to July 1, 2015,...
- § 34-8-158 - Financing Benefits Paid Employees of Governmental Entities and Nonprofit Organizations
(a) Organizations covered. Benefits paid to employees of governmental entities and nonprofit organizations shall be financed in accordance with this Code section and Code...
- § 34-8-159 - Specific Provisions for Payments in Lieu of Contributions
The payments in lieu of contributions as provided in Code Section 34-8-158 shall be made in accordance with the following provisions: (1) Date payment...
- § 34-8-160 - Surety Bond Required
(a) Authority to require surety bond. For the purposes of this Code section, a surety bond is a bond of surety issued by an...
- § 34-8-161 - Group Accounts
Two or more employers who have become liable for payments in lieu of contributions in accordance with the provisions of Code Section 34-8-158 may...
- § 34-8-162 - Establishment, Administration, and Contents of Cash Deposit Escrow Fund; Deposit in and Withdrawals From Fund
(a) There is established as a trust fund, separate and apart from all other public moneys or other funds of this state, a cash...
- § 34-8-163 - Terminating Liability to Fund
(a) Except as provided in subsection (c) of this Code section, an employing unit liable under this chapter must apply in writing to the...
- § 34-8-164 - Applications for Adjustment or Refund
Applications for an adjustment or a refund of contributions, payments in lieu of contributions, or interest thereon, shall be submitted no later than three...
- § 34-8-165 - Tax and Wage Reports; Penalty for Failure to File; Fraudulent Reports
(a) (1) In accordance with such regulations as the Commissioner may prescribe, tax and wage reports shall become due and be filed by each...
- § 34-8-166 - Interest on Delinquent Contribution Payments; Waiver; Reports
(a) Contributions unpaid on the due date established by the Commissioner shall bear interest at the rate of 1.5 percent per month or any...
- § 34-8-167 - Collection of Delinquent Contribution Payments Generally
(a) If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due, including any penalty, may be...
- § 34-8-168 - Authorized Collection Procedures; Application of Moneys Obtained; Procedure to Contest Execution; Attorney General to Represent Commissioner; Commissioner's Rights, Authority, and Prerogatives
(a) The Commissioner or an authorized representative of the Commissioner may use garnishment to collect the tax imposed by this chapter. Garnishment may be...
- § 34-8-169 - Commissioner's Authority to Contract With Outside Entities to Provide Debt Collection Services
(a) For the purpose of collecting delinquent contributions, interest, and penalties, the Commissioner may enter into an agreement with one or more private persons,...
- § 34-8-170 - Commissioner Authorized to Estimate Contributions Due; Notice of Assessment; Jeopardy Assessment
(a) If any employer fails or neglects to make a report as required by Code Section 34-8-165 or by rules and regulations, the Commissioner...
- § 34-8-171 - Injunction Against Employing Individuals If Reports or Payments Due
An employer may be enjoined from employing individuals if such employer's reports remain unfiled or contributions remain unpaid 90 days after the end of...
- § 34-8-172 - Surety Bond Required of Employee Leasing Company
The Commissioner shall require any employee leasing company, as defined in Code Section 34-8-32, to post a surety bond or such equivalent financial securities...
- § 34-8-173 - Release or Subordination of Property Subject to Lien; Authority to Settle and Compromise Payment of Contributions; Annual Reports
(a) The Commissioner may release or subordinate all or any portion of the property subject to any lien obtained under provisions of this chapter...
- § 34-8-174 - Payment of Contributions in Event of Legal Dissolution or Distribution
In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, in...
- § 34-8-175 - Payment of Contributions When Employing Unit Sells or Transfers Business or Stock of Goods
Any employing unit which sells or transfers its business or stock of goods shall file all required tax and wage reports and pay all...
- § 34-8-176 - Applicability of Collection, Penalty, and Sanction Provisions to Public Employers
All collection, penalty, and sanction provisions in this chapter that are applicable to private employers are made equally applicable to all public employers who...
- § 34-8-177 - Procedure for Collecting Delinquent Contribution Payments From Public Employers
Should any department or political subdivision of the state, any instrumentality of a political subdivision of the state, or any instrumentality of one or...
- § 34-8-178 - Voluntary Contributions by Employers
Any employer may make voluntary payments in addition to the contributions required under this chapter, and the same shall be credited to the employer's...
Last modified: October 14, 2016