reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 5 - CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS (§§ 34-8-150 — 34-8-178) › Section 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 the calendar quarter to which they apply. The Commissioner or a designee of the Commissioner may file a complaint for an injunction in the superior court of any county in which the employer may be doing business. Said employer shall be enjoined from employing individuals until all reports have been filed and all delinquent amounts have been paid to the Commissioner.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 5 - CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS (§§ 34-8-150 — 34-8-178) › Section 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 as approved by the Commissioner in such an amount as needed to cover the total of any potential tax liability which may reasonably be expected to be incurred by such employer. In the event an employee leasing company is unable to procure such bond or security, the employee leasing company may report such employees as being in the employment of its client employers, notwithstanding any provision of Code Section
34-8-32
to the contrary.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 5 - CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS (§§ 34-8-150 — 34-8-178) › Section 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 if the Commissioner determines that the contributions, interest, and penalties are sufficiently secured by a lien on other property or through other security or that the release, partial release, or subordination of such lien will not endanger or jeopardize the collection of amounts due.
(b)
(1)
The Commissioner is authorized to settle and compromise any payment of contributions and interest thereon, including penalty, or any tax execution, where there is doubt as to the liability of the employer or where there is doubt as to the collectability and the settlement or compromise is in the best interest of the state. The Commissioner may make all reasonable rules and regulations necessary to effectuate the purpose of this Code section.
(2)
The Commissioner shall file an annual report with the Attorney General, the members of the Senate Insurance and Labor Committee, and the members of the House Committee on Industry and Labor, which report shall state the number of cases and the total amount of debt which is compromised under this Code section. The Commissioner shall retain on file for five years a detailed statement listing the names of the employers whose debt was compromised, the amount of debt compromised, the number of cases, and the specified reasons for each debt compromise under this Code section. This statement shall be available for review by members of the General Assembly, the Attorney General, the state accounting officer, and the state auditor.
Amended by 2013 Ga. Laws 33,§ 34, eff. 4/24/2013.
Amended by 2005 Ga. Laws 140,§ 34, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 5 - CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS (§§ 34-8-150 — 34-8-178) › Section 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 proceedings relating to the administration of the estate of a decedent, receivership, assignment for benefit of creditors, adjudicated insolvency, composition, dissolution, reorganization, or similar proceedings, contributions then or thereafter due, together with interest, penalties, and cost thereon, shall be paid in full in accordance with laws of this state governing the order of payment of tax liens and tax priorities. In the event of any employer's adjudication in bankruptcy or judicially confirmed extension proposal, contributions then or thereafter due, together with interest, penalties, and costs thereon, shall be required to be paid in accordance with the laws governing the lien and priority of taxes due this state.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 5 - CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS (§§ 34-8-150 — 34-8-178) › Section 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 contributions, administrative assessments, interest, and penalties within 30 days after such sale or transfer. Such reports and payments shall include all wages for employment up to the date of the sale or transfer. The purchaser, transferee, successor, or assignee shall withhold a sufficient amount from the purchase money to cover the amount of all contributions, administrative assessments, interest, and penalties due and unpaid by the seller or transferor. If the seller or transferor fails to make required payments within the 30 days specified, then the purchaser, transferee, successor, or assignee shall pay the money so withheld. If the purchaser, transferee, successor, or assignee fails to do so, it shall become liable for such contributions, administrative assessments, interest, and penalties. After 30 days the purchaser, transferee, or successor will also become jointly and severally responsible with the predecessor for filing of any delinquent reports. If the payment of moneys is not involved in the sale or transfer, such purchaser shall withhold the performance of the condition that constitutes the consideration for the transfer until the Commissioner certifies that all reports have been filed and all contributions, administrative assessments, interest, and penalties have been paid.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 5 - CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS (§§ 34-8-150 — 34-8-178) › Section 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 are liable for the payment of contributions or payments in lieu of contributions pursuant to this chapter.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 5 - CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS (§§ 34-8-150 — 34-8-178) › Section 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 more of the foregoing become more than 120 days delinquent in contributions or payments in lieu of contributions due to the Unemployment Compensation Fund, the Department of Labor shall certify to the Office of the State Treasurer the amount due. The Office of the State Treasurer shall transfer the amount due to the Department of Labor from funds it has available for distribution to the respective department or political subdivision of the state, instrumentality of a political subdivision of the state, or instrumentality of one or more of the foregoing. The certification shall be signed by the Commissioner and shall be conclusive proof of the delinquency. The Commissioner shall mail a copy of the certification to the delinquent public employer on the date of transmittal to the Department of Administrative Services. Should the public employer wish to appeal the Commissioner's decision, it shall so notify the Commissioner within 15 days from the date the certification is mailed to the public employer. The Commissioner shall, upon receipt of the notice, request the Attorney General to appoint an independent attorney as an administrative hearing officer to hear all issues involved and render a decision. Should the public employer or the Commissioner contest the administrative hearing officer's decision, an appeal may be filed, within 30 days after the decision of the administrative hearing officer has been mailed, in the superior court of the county in which the decision was rendered. The Attorney General shall represent the Commissioner in any such matters appealed.
Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 5 - CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS (§§ 34-8-150 — 34-8-178) › Section 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 experience account; provided, however, that such voluntary contributions shall not be used in the computation of reduced rates unless such contributions are paid within 30 days following the date upon which the Commissioner mails notice that such payments may be made with respect to a calendar year, and in no event shall such payments be made later than the expiration of 120 days after the beginning of the year for which such rates are effective. Such voluntary payments when accepted from an employer will not be refunded in whole or in part.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 6 - ADMINISTRATIVE ASSESSMENTS (§§ 34-8-180 — 34-8-185) › Section 34-8-180 - [Repealed Effective 1/1/2027] Assessment on wages; quarterly payment

(a)
For periods on or after January 1, 2024, but on or before December 31, 2026, there is created an administrative assessment of 0.06 percent to be assessed upon all wages as defined in Code Section
34-8-49
, except the wages of:
(1)
Employers that have elected to make payments in lieu of contributions as provided by Code Section
34-8-158
or that are liable for the payment of contributions as provided in such Code section; or
(2)
Employers that, by application of the State-wide Reserve Ratio as provided in Code Section
34-8-156
, have been assigned the minimum positive reserve rate or the maximum deficit reserve rate.
(b)
Assessments pursuant to this Code section shall become due and shall be paid by each employer and shall be reported on the employer's quarterly tax and wage report according to such rules and regulations as the Commissioner may prescribe. Assessments provided for in this Code section shall not be deducted, in whole or in part, from the remuneration of any individual in the employ of the employer. Any deduction in violation of this subsection is unlawful.
Added by 2023 Ga. Laws 86,§ 3, eff. 5/1/2023.
Amended by 2016 Ga. Laws 474,§ 4, eff. 7/1/2016.
Amended by 2011 Ga. Laws 95,§ 4, eff. 5/11/2011.
Amended by 2005 Ga. Laws 376,§ 6, eff. 5/10/2005.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 6 - ADMINISTRATIVE ASSESSMENTS (§§ 34-8-180 — 34-8-185) › Section 34-8-181 - [Repealed Effective 1/1/2027] Additional assessment for new or newly covered employer

For periods on or after January 1, 2024, but on or before December 31, 2026, in addition to the rate of employer contributions paid under Code Section
34-8-151
, each new or newly covered employer shall pay an administrative assessment of 0.06 percent of wages paid by such employer with respect to employment during each calendar year until the employer is eligible for a rate calculation based on experience as defined in this chapter, except as provided in Code Section
34-8-158
.
Added by 2023 Ga. Laws 86,§ 3, eff. 5/1/2023.
Amended by 2016 Ga. Laws 474,§ 5, eff. 7/1/2016.
Amended by 2011 Ga. Laws 95,§ 5, eff. 5/11/2011.
Amended by 2005 Ga. Laws 376,§ 7, eff. 5/10/2005.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 6 - ADMINISTRATIVE ASSESSMENTS (§§ 34-8-180 — 34-8-185) › Section 34-8-182 - [Repealed Effective 1/1/2027] Allocation of funds

(a)
The Commissioner is authorized to collect the administrative assessment as provided for in this article and to deposit such funds in the clearing account of the Unemployment Compensation Fund created by Code Section
34-8-83
; provided, however, that such funds shall not be considered to be part of the Unemployment Compensation Fund and shall not be deposited with the secretary of the treasury of the United States. The Commissioner is further authorized to transfer the funds from that account to the state treasury.
(b)
The General Assembly is authorized to appropriate to the department all funds collected and deposited in the state treasury under this article. These funds may be payable upon requisition of the Commissioner.
Added by 2023 Ga. Laws 86,§ 3, eff. 5/1/2023.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 6 - ADMINISTRATIVE ASSESSMENTS (§§ 34-8-180 — 34-8-185) › Section 34-8-183 - [Repealed Effective 1/1/2027] Regulatory authority

The Commissioner may promulgate such rules and regulations as are necessary to implement and effectuate the provisions of this article.
Added by 2023 Ga. Laws 86,§ 3, eff. 5/1/2023.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 6 - ADMINISTRATIVE ASSESSMENTS (§§ 34-8-180 — 34-8-185) › Section 34-8-184 - [Repealed Effective 1/1/2027] Administration of article; authority of Commissioner

(a)
Except as otherwise provided in this article and in the rules and regulations promulgated pursuant to this article, the provisions of this article shall be administered in accordance with corresponding provisions for the administration of this chapter. Such provisions shall be subject to the same calculations, assessments, method of payment, penalties, interest, costs, and collection procedures otherwise provided in this chapter.
(b)
In the administration of this article and the collection of the administrative assessment created by this article, the Commissioner is granted the same authority he or she possesses pursuant to other provisions of this chapter. Such authority includes, but is not limited to, the collection of payments; the imposition of interest, penalties, and costs; injunctive relief; and all other rights, authority, and prerogatives granted the Commissioner under this chapter.
(c)
The rights, authority, and prerogatives created under this article shall not in any manner diminish the other rights, authority, and prerogatives of the Commissioner with respect to the administration of this chapter.
Added by 2023 Ga. Laws 86,§ 3, eff. 5/1/2023.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 6 - ADMINISTRATIVE ASSESSMENTS (§§ 34-8-180 — 34-8-185) › Section 34-8-185 - [Repealed Effective 1/1/2027] Repealer

This article shall stand repealed in its entirety on January 1, 2027.
Added by 2023 Ga. Laws 86,§ 3, eff. 5/1/2023.
Amended by 2016 Ga. Laws 474,§ 6, eff. 7/1/2016.
Amended by 2011 Ga. Laws 95,§ 6, eff. 5/11/2011.
Amended by 2005 Ga. Laws 376,§ 8, eff. 5/10/2005.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 7 - BENEFITS (§§ 34-8-190 — 34-8-199) › Section 34-8-190 - Requirements governing claims for benefits

(a)
Claims for benefits shall be made in accordance with such rules or regulations as the Commissioner may prescribe. The Commissioner may provide for employer initiated claims under such circumstances as prescribed in rules or regulations.
(b)
Each employer shall post and maintain, in places readily accessible to employees, printed statements concerning such regulations or such other matters as the Commissioner may by regulation prescribe. Each employer shall make available to its employees copies of such printed statements or materials relating to claims for benefits as the Commissioner may by regulation prescribe.
(c)
Each employer shall furnish to each employee a separation notice at such time as the employee leaves the employment of the employer. The separation notice shall contain detailed reasons for the employee's separation. The employee shall tender this separation notice at the time of filing a claim for benefits. This separation notice shall be in such form as prescribed by rules or regulations of the Commissioner. The Commissioner shall by rule or regulation prescribe the circumstances under which such form must be furnished to the department.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 7 - BENEFITS (§§ 34-8-190 — 34-8-199) › Section 34-8-191 - Benefits to be paid pursuant to rules and regulations

All benefits payable from and out of the Unemployment Compensation Fund shall be paid as provided in this chapter and through the employment offices of the department in accordance with such rules and regulations as the Commissioner may prescribe.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 7 - BENEFITS (§§ 34-8-190 — 34-8-199) › Section 34-8-192 - Initial determination and redetermination of eligibility for, amount of, and duration of benefits

(a)
Employees of the department designated by the Commissioner shall take the initial claim. An initial determination thereon shall be made promptly and shall include a determination with respect to whether or not benefits are payable, the week with respect to which benefits shall commence, the weekly benefit amount payable, and the maximum duration of benefits.
(b)
Whenever a determination involves the application of paragraph (4) of Code Section
34-8-194
or involves multiple claimants and difficult issues of fact or law, the Commissioner may appoint a panel of three administrative hearing officers for hearing and decision in accordance with subsection (a) of Code Section
34-8-220
. The claimant and any other parties to the determination or redetermination shall be promptly notified of the decision and the reasons therefor.
(c)
A determination shall be final unless a party entitled to notice applies for reconsideration of the determination or appeals the determination within 15 days after the notice was mailed to the party's last known address or otherwise delivered to the party. Before a determination becomes final as provided in this Code section, the Commissioner may issue a redetermination if good cause is shown. Such redetermination is subject to further appeal by any party entitled to notice as provided in this chapter.
(d)
Notwithstanding any provision in this Code section or this chapter to the contrary, benefits shall be paid promptly in accordance with a determination or redetermination under this Code section or the decision of an administrative hearing officer, the board of review, or a reviewing court allowing benefits upon the issuance of such determination or redetermination without such payments being withheld pending outcome of the hearing of an appeal, review by the board of review, or decision of a court, unless and until such determination has been modified or reversed by a subsequent decision. In that event, benefits shall be paid or denied for any weeks of unemployment in accordance with such modifying or reversing decision. Neither the board of review nor any court shall issue an injunction, supersedeas, stay, or other writ or process suspending the payment of such benefits pending the disposition of such appeal.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 7 - BENEFITS (§§ 34-8-190 — 34-8-199) › Section 34-8-198 - Payment of child support obligation from benefits

(a)
Each claimant shall disclose to the department whether or not such claimant owes child support obligations which are being enforced pursuant to a plan described in Section 454 of the federal Social Security Act.
(b)
The department shall notify the state or local child support enforcement agency that such individual owes child support obligations and is eligible for unemployment compensation.
(c)
The department shall cause to be deducted and withheld from any unemployment compensation otherwise payable to such claimant:
(1)
The amount specified by the claimant to be deducted and withheld if neither paragraph (2) nor (3) of this subsection is applicable;
(2)
The amount determined pursuant to an agreement submitted to the department by the state or local child support enforcement agency under Section 454 of the federal Social Security Act,
42 U.S.C. Section 654
; or
(3)
Any amount otherwise required to be so deducted and withheld from such unemployment compensation which has been determined through legal process as that term is defined in Section 459 of the federal Social Security Act,
42 U.S.C. Section 659
.
(d)
Any amount so deducted and withheld pursuant to paragraph (1), (2), or (3) of subsection (c) of this Code section shall be paid to the appropriate state or local child support enforcement agency.
(e)
Any amount deducted and withheld pursuant to this Code section shall for all purposes be treated as if it were paid to the claimant as unemployment compensation and then paid by such claimant to the state or local child support enforcement agency in satisfaction of the claimant's child support obligations.
(f)
Each state or local child support enforcement agency shall reimburse the department for the administrative costs incurred by the department which are attributable to such child support obligations being enforced by the state or local child support enforcement agency.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 7 - BENEFITS (§§ 34-8-190 — 34-8-199) › Section 34-8-199 - Definitions; disclosure; withholding uncollected overissuance

(a)
As used in this Code section, the term:
(1)
"Uncollected overissuance" has the same meaning as provided in
7 U.S.C. Section 2022(c)(1)
.
(2)
"Unemployment compensation" means any compensation payable under this chapter including amounts payable by the Commissioner pursuant to an agreement under any federal law providing for compensation, assistance, or allowances with respect to unemployment.
(b)
An individual filing a new claim for unemployment compensation shall, at the time of filing such claim, disclose whether or not he or she owes an uncollected overissuance of food stamp coupons. The Commissioner shall notify the Department of Human Services or the successor state food stamp agency enforcing such obligation of any individual who discloses that he or she owes such uncollected overissuance and who is determined to be eligible for unemployment compensation.
(c)
The Commissioner shall deduct and withhold from any unemployment compensation payable to an individual who owes an uncollected overissuance:
(1)
The amount specified by the individual to the Commissioner to be deducted and withheld as provided by this Code section;
(2)
The amount, if any, determined pursuant to an agreement submitted to the Department of Human Services or the successor state food stamp agency under
7 U.S.C. Section 2022(c)(3)(A)
; or
(3)
Any amount otherwise required to be deducted and withheld from unemployment compensation pursuant to
7 U.S.C. Section 2022(c)(3)(B)
.
(d)
Any amount deducted and withheld pursuant to this Code section shall be paid by the Commissioner to the Department of Human Services or the successor state food stamp agency.
(e)
Any amount deducted and withheld under subsection (d) of this Code section shall for all purposes be treated as if it were paid to the individual as unemployment compensation and paid by such individual to the Department of Human Services or the successor state food stamp agency as repayment of the individual's uncollected issuance.
(f)
This Code section applies only if arrangements have been made for reimbursement by the Department of Human Services or the successor state food stamp agency for the administrative costs incurred by the Commissioner under this Code section which are attributable to the repayment of uncollected overissuances to the Department of Human Services or the successor state food stamp agency.
Amended by 2009 Ga. Laws 102,§ 2-2, eff. 7/1/2009.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 8 - APPEALS (§§ 34-8-220 — 34-8-224) › Section 34-8-220 - Appointment of hearing officers to hear and decide appealed decisions

(a)
The Commissioner shall appoint one or more impartial hearing officers to hear and decide appealed decisions. Each hearing officer shall be selected in accordance with Code Section
34-8-74
. No person shall participate on behalf of the Commissioner in any case in which he or she is an interested party.
(b)
Unless an appeal is withdrawn, an administrative hearing officer, after affording the parties reasonable opportunity for fair hearing, shall affirm or modify the findings of fact and initial determination or shall make a decision after hearing on issues referred by the Commissioner pursuant to subsection (b) of Code Section
34-8-192
. The parties shall be duly notified of such decision, together with the reasons therefor, which shall be deemed to be the final decision of the Commissioner, unless within 15 days after the date of notification or mailing of such decision further appeal is initiated pursuant to subsection (a) of Code Section
34-8-221
.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 8 - APPEALS (§§ 34-8-220 — 34-8-224) › Section 34-8-221 - Review of decision of hearing officer by board of review

(a)
The board of review may on its own motion affirm, modify, or set aside any decision of an administrative hearing officer on the basis of the evidence previously submitted in such case or direct the taking of additional evidence or may permit any of the parties to such decision to initiate further appeals before the board of review. The board of review shall promptly notify the parties to any proceedings of its findings and decision. The decision of the board shall become final 15 days from the date the decision is mailed to the parties.
(b)
The board of review may, in its discretion and on its own motion, reconsider its decision at any time within 15 days from the date the decision is mailed to the parties. The board shall notify all concerned parties of its intent to reconsider a final decision. Such notice shall stay the process of judicial review until a final decision is released by the board.
(c)
The quorum for the board of review shall be two members. No meeting of the board shall be scheduled when it is anticipated that less than two members will be present, and no hearing shall be held nor decision released by the board in which less than two members participated.
(d)
In the event only two members are able to vote on a case and one member votes to affirm the decision of the administrative hearing officer but the other member votes to reverse the decision or remand the case for another hearing, the decision of the administrative hearing officer shall stand affirmed.
(e)
The Commissioner shall provide the board of review and the office of administrative appeals with proper facilities and assistants for the execution of their functions.
Amended by 2014 Ga. Laws 625,§ 5, eff. 4/24/2014.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 8 - APPEALS (§§ 34-8-220 — 34-8-224) › Section 34-8-222 - Procedure for appeal of claims to board of review; record of proceedings

The manner in which appealed claims shall be presented and the conduct of hearings and appeals shall be in accordance with regulations prescribed by the Commissioner for determining the rights of the parties. It is not required that such regulations conform to common law or statutory rules of evidence and other technical rules of procedure. A full and complete record shall be kept of all proceedings in connection with an appealed claim. All testimony at any hearing upon a claim before the administrative hearing officer shall be mechanically recorded but need not be transcribed unless the disputed claim is further appealed. The board of review, in its sole discretion, shall have the power to determine the necessity for transcription of any record to be considered by it. However, no provision of this Code section shall preclude the Commissioner from making the original documents, papers, and transcripts available for inspection upon written request by any party to the proceedings. Documents, papers, and transcripts shall be available for inspection during normal working hours at the office of the department in Atlanta or at the local office of the department where the original claim for benefits under this law was filed. Due to the confidential nature of the proceedings, only agency personnel or the board of review shall be permitted to make a recording of any type whatsoever of any hearing involving a claim for benefits or an appeal therefrom. The hearing may be recorded by one or both of the interested parties, provided prior written consent is received by the office of administrative appeals from all interested parties.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 8 - APPEALS (§§ 34-8-220 — 34-8-224) › Section 34-8-224 - Fee for witnesses subpoenaed under article

Witnesses subpoenaed pursuant to this article shall be allowed fees at a rate fixed by the Commissioner. Such fees shall be deemed a part of the expense of administering this chapter.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 9 - PROHIBITED AND VOID ACTS; OVERPAYMENTS (§§ 34-8-250 — 34-8-257) › Section 34-8-250 - Prohibited agreements and activities; penalty

Any agreement by an individual to waive, release, or commute his or her rights to benefits or any other rights under this chapter shall be void. Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer's contributions or payments in lieu of contributions required under this chapter from such employer shall be void. No employer shall directly or indirectly make, require, or accept any deduction from the wages of any individual in his or her employ to finance the employer's contributions or payments in lieu of required contributions or require or accept any waiver of any right under this chapter by any such individual. Any employer or agent of an employer who violates any provision of this Code section shall, for each offense and upon conviction, be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 9 - PROHIBITED AND VOID ACTS; OVERPAYMENTS (§§ 34-8-250 — 34-8-257) › Section 34-8-251 - Fees for claiming benefits prohibited; attorney's fees; penalty

No individual claiming benefits shall be charged fees of any kind in any proceeding under this chapter by the Commissioner, the board of review, or representatives of the Commissioner or the board of review, or by any court or any officer thereof. Any individual claiming benefits in any proceeding before a court, the Commissioner, the board of review, or representatives of the Commissioner or the board of review may be represented by counsel or other duly authorized agent; but no such counsel or agents shall either charge or receive for such services more than an amount approved by the board of review. Any person who violates any provision of this Code section shall upon conviction be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 9 - PROHIBITED AND VOID ACTS; OVERPAYMENTS (§§ 34-8-250 — 34-8-257) › Section 34-8-252 - Assignment, pledge, or encumbrance of right to benefits void; benefits exempt; waiver of exemption void

Any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under this chapter shall be void. Such rights to benefits shall be exempt from levy, execution, attachment, or any other remedy whatsoever provided for the collection of debt except child support obligations as described in Code Section
34-8-198
and overpayment for benefits as described in Code Section
34-8-254
; and benefits received by any individual, so long as they are not mingled with other funds of the recipient, shall be exempt from any remedy whatsoever for the collection of all debts except debts incurred for necessities furnished to such individual or his or her spouse or dependents during the time when such individual was unemployed. No waiver of any exemption provided for in this Code section shall be valid.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 9 - PROHIBITED AND VOID ACTS; OVERPAYMENTS (§§ 34-8-250 — 34-8-257) › Section 34-8-253 - Obedience to subpoena required; self-incrimination; quashing, modification, or withdrawal of subpoena

(a)
No person shall be excused from attending and testifying or from producing books, papers, correspondence, memoranda, and other records before the Commissioner, the board of review, the chief administrative hearing officer, or their duly authorized representatives or in obedience to a subpoena issued by them on the ground that the testimony or evidence, documentary or otherwise, required of a person may tend to incriminate or subject such person to a penalty or forfeiture. However, no person shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing concerning which the person is compelled, after having claimed the privilege against self-incrimination, to testify or produce evidence, documentary or otherwise, except that such person testifying shall not be exempt from prosecution and punishment for perjury committed in testifying.
(b)
The Commissioner, the board of review, the chief administrative hearing officer, or any duly authorized representative of any of them may quash, modify, or withdraw a subpoena issued by them.
Amended by 2014 Ga. Laws 625,§ 7, eff. 4/24/2014.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 9 - PROHIBITED AND VOID ACTS; OVERPAYMENTS (§§ 34-8-250 — 34-8-257) › Section 34-8-255 - Effect of false statements and misrepresentations made to obtain or increase benefits

(a)
Any person who knowingly makes a false statement or misrepresentation as to a material fact or who knowingly fails to disclose a material fact to obtain or increase benefits under this chapter, either for himself or herself or for any other person, or who knowingly accepts benefits under this chapter to which such person is not entitled shall, upon an appropriate finding by the Commissioner, cease to be eligible for such benefits, and an overpayment of benefits shall be computed without the application of deductible earnings as otherwise provided in Code Section
34-8-193
and shall be subject to the following:
(1)
A penalty of 15 percent that shall be added to the overpayment and become part of the overpayment;
(2)
Interest on the unpaid portion of such overpayment that shall accrue at a rate of 1 percent per month until repaid to the Commissioner for the Unemployment Compensation Fund;
(3)
Repayment of benefits received for any week as specified in the finding by the Commissioner; and
(4)
Forfeiture of all unpaid benefits for any weeks of unemployment subsequent to the date of the finding by the Commissioner such that the ineligibility shall apply to any unpaid benefits to which the person would otherwise be entitled during the remainder of the calendar quarter in which said finding is made and:
(A)
If the overpayment is established on or before June 30, 2019, during the remainder of the next four complete calendar quarters immediately following the date of said finding; or
(B)
If the overpayment is established on or after July 1, 2019, during a period of the next four calendar quarters following the calendar quarter in which such finding is made, through and including the last Saturday of the fourth of such calendar quarters.
(b)
No finding pursuant to subsection (a) of this Code section shall be made by the Commissioner more than four years after such occurrence, act, or omission. Any such finding by the Commissioner may be appealed in the same manner as provided for the appeal from an initial finding in Article 8 of this chapter.
(c)
The provisions of this Code section shall be in addition to, and not in lieu of, any provision contained in any other Code section in this chapter.
Amended by 2019 Ga. Laws 185,§ 7, eff. 5/6/2019.
Amended by 2014 Ga. Laws 625,§ 9, eff. 4/24/2014.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 9 - PROHIBITED AND VOID ACTS; OVERPAYMENTS (§§ 34-8-250 — 34-8-257) › Section 34-8-257 - Civil penalties; waiver of any penalty, fine, or assessment

(a)
Notwithstanding any other provision of law and in addition to any other penalties, fines, or offenses prescribed under this chapter, an employing unit that violates this chapter by failing to provide any contributions or administrative assessment owed for individuals whose service is described in subsection (f) of Code Section
34-8-35
shall pay to the Commissioner a civil penalty. For employing units with less than 100 employees, as determined by the Commissioner, the civil penalty shall be in an amount not to exceed $2,500.00 for each such individual. For employing units with 100 or more employees, as determined by the Commissioner, the civil penalty shall be in an amount not to exceed $7,500.00 for each such individual. In determining the amount of the civil penalty to be imposed, the Commissioner shall consider such factors as the number of individuals not properly classified such that the contributions and administrative assessments were not paid and the frequency of improper classifications by such employing unit.
(b)
The Commissioner shall be authorized to deposit all funds received pursuant to subsection (a) of this Code section into the general fund of the state treasury in compliance with Part 1 of Article 4 of Chapter 12 of Title 45, the "Budget Act." It is the intention of the General Assembly, subject to the appropriations process, that an amount equal to the amount deposited into the general fund of the state treasury as provided in this subsection be appropriated each year to the department for the purpose of enforcing subsection (f) of Code Section
34-8-35
.
(c)
The department may assess the employing unit found to be in violation of subsection (f) of Code Section
34-8-35
:
(1)
An amount sufficient to cover the reasonable expense of investigation conducted by the department; and
(2)
Interest at the rate of 1 percent per month on any delinquent fine or assessment until such fine or assessment has been paid. Such interest shall commence on the day the fine or assessment becomes delinquent.
(d)
The Commissioner may waive any penalty, fine, or assessment provided for in this Code section.
Added by 2022 Ga. Laws 809,§ 2, eff. 7/1/2022.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 10 - UNEMPLOYMENT TAX AMNESTY (§§ 34-8-270 — 34-8-280) › Section 34-8-270 - Short title

This article shall be known and may be cited as the "Unemployment Tax Amnesty Program."
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 10 - UNEMPLOYMENT TAX AMNESTY (§§ 34-8-270 — 34-8-280) › Section 34-8-271 - Legislative findings, declarations, and intent

The General Assembly finds and declares that a public purpose is served by the waiver of interest on unemployment tax, penalties, and criminal prosecution in return for the immediate reporting and payment of previously underreported, unreported, or unpaid unemployment contributions liabilities. The General Assembly further finds and declares that the benefits gained through this program include, among other things, increased collection of certain currently owed unemployment contributions, permanently bringing into the unemployment insurance system employers who have been evading payment of unemployment contributions and providing an opportunity for such employers to satisfy unemployment contributions obligations before stepped-up unemployment tax enforcement programs take effect. It is the intention of the General Assembly in enacting this article that the unemployment tax amnesty program provided under this article be a one-time occurrence which shall not be repeated in the future because employers' expectations of any future amnesty programs could have a counterproductive effect on compliance under this article.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 10 - UNEMPLOYMENT TAX AMNESTY (§§ 34-8-270 — 34-8-280) › Section 34-8-272 - Definitions

As used in this article, the term:
(1)
"Accounts receivable" means an amount of unemployment contribution, tax, administrative assessment, reimbursement in lieu of contributions, penalty, or interest which has been recorded as due and entered in the account records or any ledger maintained in the department, or which an employer should reasonably expect to become due as a direct or indirect result of any pending or completed audit or investigation, which an employer knows is being conducted by any federal, state, or local taxing authority.
(2)
"Employer" means any individual, partnership, joint venture, association, limited liability company, corporation, receiver, trustee, guardian, executor, administrator, fiduciary, or any other entity of any kind subject to any unemployment tax, contribution, or reimbursement in lieu of contributions, or any person required to collect any such unemployment tax, contribution, or reimbursement in lieu of contributions under this chapter, and as further defined in Code Section
34-8-33
. The term shall also include any individual who has been deemed personally liable for the debt under the authority of Code Section
34-8-167
.
(3)
"Final, due, and owing" means an assessment of unemployment contributions which has become final and is owed to the state due to either the expiration of the employer's appeal rights or, in the case of an assessment which has been appealed, either pursuant to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," or pursuant to Code Section
34-8-220
, the rendition of the final order by the Commissioner or by any court of this state. Assessments that have been appealed shall be final, due, and owing 15 days after the last unappealed or unappealable order sustaining the assessment or any part thereof has become final. Assessments that have not been appealed shall be final, due, and owing 15 days after service of notice of assessment pursuant to Code Section
34-8-170
.
(4)
"Unemployment tax" shall include any unemployment tax or contribution, administrative assessment, or reimbursement in lieu of contributions or recording costs incurred thereon.
2023 CODE OF GEORGIA › Title 34 - LABOR AND INDUSTRIAL RELATIONS (§§ 34-1-1 — 34-15-40) › Chapter 8 - EMPLOYMENT SECURITY (§§ 34-8-1 — 34-8-290) › Article 10 - UNEMPLOYMENT TAX AMNESTY (§§ 34-8-270 — 34-8-280) › Section 34-8-273 - Development and administration of program; applicability and time period of program

(a)
The Commissioner shall develop and administer a one-time unemployment tax amnesty program as provided in this article. The Commissioner shall, upon the voluntary return and remission of unemployment taxes and interest owed by any employer, waive all penalties that are assessed or subject to being assessed for outstanding liabilities for taxable periods ending or transactions occurring on or before December 31, 1994. The Commissioner shall provide by regulation as necessary for the administration of this amnesty program and shall further provide for necessary forms for the filing of amnesty applications and returns.
(b)
Notwithstanding the provisions of any other law to the contrary, the unemployment tax amnesty program shall begin by October 1, 1994, and shall be completed no later than December 31, 1994, and shall apply to all employers owing unemployment taxes, penalties, or interest administered by the Commissioner under the provisions of this chapter. The program shall apply to unemployment tax liabilities for taxable periods ending or transactions occurring on or before December 31, 1994. Amnesty unemployment tax return forms shall be in a form prescribed by the Commissioner.