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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.
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