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GEORGIA DEPARTMENT OF LABOR
ELECTRONIC FILING SPECIFICATIONS FOR QUARTERLY TAX AND WAGE REPORTING

The following information outlines the Georgia Department of Labor’s requirements for submitting quarterly tax
and/or wage reports via electronic media. Also included are instructions for submitting electronic media for testing
prior to a live transmission. You must adhere to these instructions to ensure the timely processing of your tax and/
or wage reports.

Failure to submit electronic tax and wage reports in the approved record layouts will result in the rejection of the reports.
Reports not submitted correctly by the filing due dates will be assessed late filing penalties.

Tax and/or wage reports filed via electronic media cannot be processed without a GDOL account number. If you are
an employer or are filing on behalf of an employer who has not been assigned a GDOL account number, a paper
DOL-4N form must be submitted for the employer and you must indicate “Applied For” in the account number field
on the form. Do not enter a pseudo number or a Federal Employer Identification Number (FEIN) in this field.

Negative wages, wage adjustments, and/or tax report adjustments cannot be processed via electronic media.
Adjustments must be reported on form DOL-3C. You may access all forms via our web site at www.dol.state.ga.us

Tax and wage reports submitted via electronic media must be in an approved record layout. All tax reports must
be in the GDOL N Record format, and all wage reports must be in the NASWA Y2K format. Due to technological
upgrades, electronic records submitted in any other format will not be accepted. Submit all remittances in GDOL
account number order.

The acceptable forms of electronic media are:
CD-ROM, DVD, USB Flash Drive, and/or Internet

Magnetic Media Filing Instructions:
1. All electronic media submitted must include a completed paper Transmittal Form. (See pages 4 & 5 for sample
transmittal forms)
2. All electronic media submitted must be labeled externally with a contact name, GDOL account number, email
address, and the reporting period.
3. Each record submitted on the electronic media must include an eight digit GDOL account number including
any leading zeros and must not include alpha or non-numeric characters.
4. Tax reports submitted via electronic media are referred to as “N Records”. Tax Reports/N Records for multiple
employers must be submitted as individual records in one file.
5. Wage reports for multiple employers can be submitted as individual files or they can be merged and submitted
together into a single file.
6. Each wage record must be a uniform length as specified in the NASWA Y2K record format.
7. A valid social security number is required for each wage record submitted. Any wage record submitted without
a nine digit social security number cannot be processed.
8. A soft carriage return (line feed) must be at the end of each record.
9. All data submitted via electronic media must be in ASCII-1 language. Rich text, UNIX, Microsoft Excel and other non
ASCII-1 formats will not be processed.
10. Tax and wage report data must be compressed in a (.zip file) format. If multiple employer wage reports are
submitted on a single media, the individual reports must be compressed as a single file.

We recommend that employers filing by electronic media submit test data for format approval prior to submitting
actual quarterly tax and/or wage data. Failure to submit test media may delay the processing of your quarterly tax
and/or wage reports, which may result in late filing penalties. Test media must be received at least four weeks prior
to submitting live data. If you have questions and/or concerns, please contact the Georgia Department of Labor
Magnetic Media Unit at (404) 232-3265.

Internet Filing Tips:
1. The tax report can be filed with the wage report or filed separately when filing via the Internet.
2. If filing only the tax report via the Internet, the wage report must be submitted by paper or via electronic media.
If more than 100 employees, wages must be filed via electronic media.

DOL-4606 (R-3/14)

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         ELECTRONIC MEDIA TAX RECORD FORMAT
         (DOL-4, Part II) HEREIN REFERRED TO AS “N” RECORD

POSITION FIELD NAME        TYPE/SIZE            DESCRIPTION
1        Record Identifier A-1       Enter the letter “N”.
2-9      Account           N-8       Enter the 8 digit GDOL employer account 
                                     number. Numeric only; omit hyphens, 
                                     spaces, check digit and other non-numeric 
                                     characters.
10       Quarter           N-1       Enter the quarter for which this report ap-
                                     plies. Numeric only; 1, 2, 3, or 4 are the 
                                     only valid entries.
11-14    Year              N-4       Enter the 4 digit year for which this report 
                                     applies. Numeric only.
15-19    Number Employees  N-5       Enter the number of covered workers during 
                                     the pay period that includes the 12th day of 
                                     the first month of the quarter. Numeric only.
20-24    Number Employees  N-5       Enter the number of covered workers during 
                                     the pay period that includes the 12th day of 
                                     the second month of the quarter. Numeric only.
25-29    Number Employees  N-5       Enter the number of covered workers during 
                                     the pay period that includes the 12th day of 
                                     the third month of the quarter. Numeric only.

30-40    Total Reportable  N-11      Enter the reporting quarter total reportable 
         Gross Wages                 gross wages from line 2 of Part II of the
                                     DOL-4. Right justify and zero fill. (Example: 
                                     Enter $5,512,432.10 as 00551243210) 

41-51    Non-Taxable Wages N-11      Enter the reporting quarter non-taxable 
                                     wages from line 3 of Part II of the DOL-4. 
                                     Right justify and zero fill.
                                     (Example: Enter $5,432.10 as 000543210)

52-62    Taxable Wages     N-11      Enter the reporting quarter taxable wages 
                                     from line 4 of Part II of the DOL-4. Right jus-
                                     tify and zero fill.
                                     (Example: Enter $5,432.10 as 000543210)
63-71    Remittance        N-9       Enter amount of remittance from line 10 of 
                                     Part II of the DOL-4. Right justify and zero fill.
                                     (Example: Enter $12,432.10 as 001243210)
72-80    Constant          9         Enter 9 spaces.

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ELECTRONIC MEDIA WAGE RECORD FORMAT
NASWA Y2K UNEMPLOYMENT INSURANCE FORMAT

CODE S -SUPPLEMENTAL RECORD - This is the Year 2000 NASWA Unemployment Insurance code
“S” supplemental record format as defined by the Georgia Department of Labor for direct wage report-
ing by magnetic media. Total Record Length = 275 (276 if necessary). If using PC media, a soft carriage
return/line feed must be at the end of each record.

POSITION FIELD NAME TYPE/SIZE DESCRIPTION AND REMARKS
1 Record Identifier N-1 Constant “S”
2-10 Social Security Number N-9 Enter the employee’s SSN.
11-30 Employee Last Name A-20 Enter the employee’s last name, left justified.
All CAPS, no lower case characters.
31-42 Employee First Name A-12 Enter the employee’s first name, left justified.
All CAPS, no lower case characters.
43 Employee Middle Initial A-1 Enter the employee’s middle initial.
All CAPS, no lower case characters.
44-45 State Code N-2 Enter the appropriate FIPS postal numeric
code. The Georgia code is “13”.
46-63 GDOL Wage Filler N-18 Enter blanks or zeros.
64-68 GDOL Wage Filler 5 Enter blanks or zeros.

69-77 Total Reportable N-9 Enter the total reportable gross wages
Gross Wages minus 125 Cafeteria plan, paid during the
period. Include tip wages. Right justify and
zero fill. Enter $7,536.20 as 000753620.
78-153 76 Not required by GDOL.
154-161 GDOL Employer N-8 Enter the 8 digit GDOL employer account
Account Number number. DO NOT enter the dash.
162-214 53 Not required by GDOL.
215-220 Reporting Period N-6 Enter the last month and four digit year for
Month/Year the calendar quarter for which this report
applies; e.g., “032007” for the quarter of
January - March of 2007.

221-275 55 Not required by GDOL.
276 1 If necessary, enter a blank.

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                             MAGNETIC MEDIA TRANSMITTAL FORM

TO: Georgia Department of Labor FROM:
    Magnetic Media Unit
    148 Andrew Young International Blvd., N.E.
    Suite 768
    Atlanta, GA 30303                                  Telephone No.:
    q  Check here if test data                          Email Address:

                               TRANSMITTER INFORMATION

   1.  Name of Company          2.  Agent / Federal ID #               3. Reporting
                                                                          Year                                Quarter

                               MEDIA SUMMARY INFORMATION

   4.  Total # of Media       5.  Total # of Employers  6.  Total # of Employees  7.  Total Reportable Gross Wages

                               EMPLOYER SUMMARY INFORMATION

   8.  Employer’s Name          9. Federal              10. Employer  11.  Total Reportable  12. Payment              13. Check
                                  ID                       Account #    Gross Wages            Amount                   No.

                                                       CERTIFICATION

                             I CERTIFY THAT ALL INFORMATION CONTAINED IN THIS REPORT
                             AND ON THE ACCOMPANYING MEDIA(S) IS TRUE AND ACCURATE.
   14.  Signature/Title/Date:

                                                                                             Page              of              .

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 8.  Employer’s Name  9. Federal  10. Employer  11.  Total Reportable    12. Payment  13. Check
                        ID           Account #    Gross Wages    Amount                 No.

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