Enlarge image | Any employer interested in reporting by magnetic media Reporting Taxes and Wages can visit our web site at http://dol.georgia.gov to obtain The Employer’s Quarterly Tax and Wage Report, Form DOL- specifications. Employers can also contact the Magnetic 4 Parts I and II, is available on the Department’s web site Media Unit at 404.232.3265 for questions regarding report- InformatIon http://dol.georgia.gov or by contacting Employer Accounts ing by magnetic media. at 404.232.3220. All employers are encouraged to file their about quarterly Tax and Wage Reports and pay their taxes online. Employers with more than 100 employees are required to submit quarterly reports by magnetic media, unless filing Domestic Employers must file an annual report (Form DOL- via Internet. Employers do not need to submit a paper copy unemployment 4A) by January 31st of the following year. of their tax and wage reports if they file via Internet or via Magnetic Media. Insurance Address changes are required by law to be reported to the Department immediately and may be updated on the The Georgia Department of Labor offers the following Department’s web site. resources online: for The Employer’s Quarterly Tax and Wage Report and total pay- Information on unemployment taxes & benefits employers ment of tax due must be submitted within a month after the Information on how employers can protect their quarter ending date. (i.e. April 30th, July 31st, October 31st, and tax experience rate January 31st. A penalty is imposed for late filing of the report, and interest is charged for unpaid taxes. Penalty is assessed Information to determine if an employer is at the greater of .05% of total wages for the tax period or $20 exempt from paying UI taxes per month or fraction of a month that reports are delinquent. Information on filing tax & wage reports Interest is charged on unpaid tax at 1½% per month or frac- tion of a month from the due date until payment is received. Information on making payments online via ACH Debit Assistance concerning a layoff or plant closure NOTE: If the due date falls on a weekend or legal holiday, Information on filing partial unemployment quarterly and annual reports are due on the next business insurance claims Tax Reporting day. How to obtain information about an employment issue and Suggestions when submitting reports: How to recruit new employees Go to http://dol.georgia.gov, Forms and Publications, Information on tax credits & incentives Liability select Document Type Unemployment Tax, click on Labor Market Information Employer’s Quarterly Tax and Wage Report - DOL4N to Locating workforce & business development resources complete the PDF form, Part I and Part II. Mail the original. Information on the Workforce Investment Act Payroll listing and additional pages on Part I of the Child Labor information DOL-4 should follow the format indicated Use standard 8 1/2" x 11" paper when printing the form for mailing Submit accurate and complete social security numbers for all employees Check your calculation of taxes Use total tax rate, which includes the Administrative Assessment portion of the tax rate Provide correct Federal ID information NOTE: This information is intended to help employers meet responsibilities under the law. It does not have the effect of law or regulations. It does not cover all applications of the law or answer all questions. Employers can call the Employer Accounts Unit at 404.232.3220 with questions or comments. DOL-4E (R-9/16) |
Enlarge image | The Employment Security Law and the Rules of the Georgia Who is an employee? Other employment may be exempt under the law. Specific Department of Labor require employers to submit true and questions regarding coverage should be directed to the accurate information to the department. A full-time or part-time worker as defined by the Employ- Adjudication Section at 404.232.3301. ment Security Law and the Rules of the Georgia Department What is Unemployment Insurance? of Labor or an officer of a corporation (including sub-chapter What are wages? Unemployment Insurance (UI) provides temporary income S corporations) performing services. Wages include all remuneration for personal services, in- to replace a portion of wages lost by workers who have lost cluding commissions and bonuses, and the cash value of their jobs through no fault of their own. Employers pay Who is not an employee? all remuneration paid in any medium other than cash. The for unemployment insurance as a business cost through reasonable cash value of remuneration in any medium other the State Unemployment Tax Act (SUTA) and the Federal A sole proprietor in the operation of his or her Unemployment Tax Act (FUTA). own business than cash shall be estimated and determined by the Com- missioner in accordance with the Employment Security Law. The spouse, parent or child (under the age of 21) How do I set up an Account? of a sole proprietor Taxable Wage Base and Tax Rate Employers doing business in the state of Georgia must Partners, if the business is operated under a partnership complete an Employer Status Report, Form DOL-1A. This Employers are liable to pay UI Tax or UI Contributions form is available electronically at http://dol.georgia.gov or Employees of a church or religious order, or certain by contacting the Adjudication Section at 404.232.3301. church-related schools on wages paid to employees subject to statutory coverage. Insurance agents or solicitors and real estate sales Who is liable for unemployment tax? agents paid solely by commission The taxable wage base is the maximum amount on which an employer must pay taxes for each employee. The tax- A private business with at least one worker in 20 dif- Students, if the employment is a recognized part able wage base in Georgia increased from $8,500 to $9,500 ferent calendar weeks during a calendar year or with of a program which combines academic instruction beginning 2013. a payroll of at least $1,500 in any calendar quarter with work experience An employer who acquired all or substantially all Individuals performing services for a hospital in A Tax Rate Notice, Form DOL-626, is mailed each year to all of a liable business in Georgia a clinical training program for a period of one year active employers indicating the tax rate for the following immediately following the completion of a four- year. Newly liable employers are assigned a beginning tax A 501(c)(3) non-profit organization with at least year course in a medical school chartered and rate of 2.70%. four workers in 20 different weeks during a calendar year. approved pursuant to state law (An officer or director must be included in this count if Tax rate calculations consider the history of both unemploy- they perform any services, paid or unpaid.) Workers hired for casual labor not in the usual ment insurance contributions and benefits paid to former course of business, unless the cash remuneration workers, growth of an employer's payroll and the overall An agricultural employer who has 10 or more is $50.00 or more in any calendar quarter unemployment conditions for the state. Employers that fail workers on any day during 20 different weeks in a calendar year, or with $20,000 or more in gross Student nurses in the employ of a hospital or to receive a Tax Rate Notice or have questions about a tax payroll for any calendar quarter nurses training school rate should contact the Rate Unit at 404.232.3300. Patients performing services in a hospital An employer with domestic employment in a private home, college club, fraternity or sorority Newspaper carriers under 18 years of age SUTA Dumping with a payroll of at least $1,000 in any calendar quarter (Domestic employers file their tax and An independent contractor who meets the SUTA Dumping is the name for a broad group of tax avoidance wage reports annually.) following condition(s): practices sometimes used by employers to improperly and quickly reduce their unemployment tax rates. SUTA Dump- l. The worker has been and will continue to be free from ing improperly shifts the cost of providing unemployment An employee leasing company or temporary help control or direction over the performance of services, compensation from the SUTA Dumping employer to all other contracting firm that supplies individuals to both under the contract of service and in fact; and, such employers in the state. Additional information regarding perform services for clients or customers individual is customarily engaged in an independently SUTA Dumping regulations can be obtained from our website If approved by the Commissioner, an employer established trade, occupation, profession or business at http://dol.georgia.gov. voluntarily choosing coverage not required by law or 2. The worker and the services performed for wages are An employer liable for FUTA the subject of an SS-8 determination by the Internal Revenue Service which decided against employee status. |