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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-80 - Payment of compensation under two or more state unemployment compensation laws

(a)
The Commissioner shall participate in any arrangements for the payment of compensation on the basis of combining an individual's wages and employment covered under this chapter with the individual's wages and employment covered under the unemployment compensation laws of other states, which arrangements are approved by the United States secretary of labor in consultation with the state unemployment compensation agencies as reasonably calculated to assure the prompt and full payment of compensation in such situations and which include provisions for (1) applying the base period of a single state law to a claim involving the combining of an individual's wages and employment covered under two or more state unemployment compensation laws and (2) avoiding the duplicate use of wages and employment by reason of such combining.
(b)
Payments to another state's trust fund shall be deemed to be benefits for the purposes of Code Sections
34-8-83
through
34-8-86
,
34-8-150
through
34-8-161
,
34-8-191
, and
34-8-193
, provided that appropriate charges may be made to employers' accounts for benefits so payable based on wages in this state. The Commissioner is authorized to make payment to other state or federal agencies and receive payment from such other state or federal agencies, in accordance with arrangements pursuant to this Code section.
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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-82 - State reimbursement of Employment Security Administration Fund for moneys lost, wrongfully expended, or overexpended

This state recognizes its obligation to replace and declares it to be the policy of this state that funds will be provided in the future and applied to the replacement of any moneys received from the United States secretary of labor or the federal official responsible for the allocation of funds for the administration of this chapter and for making other administrative determinations within the federal province under Title III of the federal Social Security Act; any unencumbered balances in the Employment Security Administration Fund as of that date; any moneys thereafter granted to this state pursuant to the provisions of the federal Wagner-Peyser Act; and any moneys made available by the state or its political subdivisions and matched by such moneys granted to this state pursuant to the provisions of the federal Wagner-Peyser Act, which the United States secretary of labor or other responsible federal official finds, because of any action or contingency, have been lost or have been expended for purposes other than or in amounts in excess of those found necessary by the United States secretary of labor or other responsible federal official. Such moneys shall be promptly replaced by moneys appropriated for such purpose from the general funds of this state to the Employment Security Administration Fund for expenditure as provided in Code Section
34-8-81
. The Commissioner or the Governor's designee, as may be applicable, shall promptly report to the Governor, and the Governor to the General Assembly, the amount required for such replacement.
Amended by 2022 Ga. Laws 727,§ 4, 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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-83 - Establishment, composition, and administration of Unemployment Compensation Fund

There is established as a trust fund, separate and apart from all other public funds of this state, an Unemployment Compensation Fund, which shall be administered by the Commissioner exclusively for the purposes of this chapter. The fund shall consist of:
(1)
All contributions collected under this chapter;
(2)
All payments in lieu of contributions collected under Code Sections
34-8-158
through
34-8-161
;
(3)
Interest earned upon any moneys in the fund;
(4)
Any property or securities acquired through the use of moneys belonging to the fund;
(5)
All earnings of such property or securities;
(6)
All moneys credited to this state's account in the Unemployment Trust Fund pursuant to Section 903 and related sections of the federal Social Security Act, as amended;
(7)
All moneys received from the federal government as reimbursements pursuant to Section 204 of the Federal-State Extended Unemployment Compensation Act of 1970; and
(8)
All moneys received for the fund from any other source.
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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-84 - Commissioner as custodian of fund; establishment of accounts within fund; deposits of money in accounts

The Commissioner shall be custodian of the Unemployment Compensation Fund and shall administer the fund in accordance with such rules and regulations as the Commissioner shall prescribe. The Commissioner shall maintain within the fund three separate accounts:
(1)
a clearing account,
(2)
an unemployment trust fund account, and
(3)
a benefit account. The Commissioner shall immediately deposit all moneys payable to the fund, upon receipt thereof, in the clearing account. Refunds payable pursuant to Code Section
34-8-164
may be paid from the clearing account or the benefit account upon authorization issued by the Commissioner. After clearance thereof, all other moneys in the clearing account shall be immediately deposited with the secretary of the treasury of the United States to the credit of the account of this state in the Unemployment Trust Fund established and maintained pursuant to Section 904 of the Social Security Act, as amended, any provisions of law in this state relating to the deposit, administration, release, or disbursement of moneys in the possession or custody of this state to the contrary notwithstanding. The benefit account shall consist of all moneys requisitioned from this state's account in the Unemployment Trust Fund. Except as otherwise provided in this Code section, moneys in the clearing and benefit accounts may be deposited by the Commissioner in any bank or public depository in which general funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund; provided, however, that any charges for exchange on local bank checks in payment of contributions may be paid as expense of collection from the Employment Security Administration Fund. Such money shall be secured by the depository bank to the same extent and in the same manner as required by the general depository laws of this state; and collateral pledged for this purpose or bonds given for this purpose shall be kept separate and distinct from any collateral pledged to secure the other funds of the state. The Commissioner shall be liable on the Commissioner's official bond for the faithful performance of duties in connection with the Unemployment Compensation Fund as provided under this chapter. All sums recovered on any surety bond for losses sustained by the Unemployment Compensation Fund shall be deposited in said fund.
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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-86 - Management of funds upon discontinuance of Unemployment Trust Fund

Code Sections
34-8-83
through
34-8-85
, to the extent that they relate to the Unemployment Trust Fund, shall be operative only so long as such trust fund continues to exist and so long as the secretary of the treasury of the United States continues to maintain for this state a separate book account of all funds deposited therein by this state for benefit purposes, together with this state's proportionate share of the earnings of the Unemployment Trust Fund, from which no other state is permitted to make withdrawals. If and when such Unemployment Trust Fund ceases to exist or such separate book account is no longer maintained, all moneys, properties, or securities therein belonging to the Unemployment Compensation Fund of this state shall be transferred to the treasurer of the Unemployment Compensation Fund, who shall hold, invest, transfer, sell, deposit, and release such funds, properties, or securities in a manner approved by the Commissioner in accordance with this chapter; provided, however, that such funds shall be invested in the bonds or other interest-bearing obligations of the United States of America and of the State of Georgia; and provided, further, that such investment shall at all times be so made that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits. The Commissioner, as custodian, shall have the discretionary authority to dispose of securities or other properties belonging to the Unemployment Compensation Fund.
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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-87 - Borrowing funds from United States Treasury upon depletion of Unemployment Compensation Fund

The Commissioner is authorized to borrow funds from the United States Treasury in accordance with standards and regulations promulgated by the United States Department of Labor and pursuant to laws of the United States. Such authority is granted only to be used if and when the Unemployment Compensation Fund should be depleted; and all funds so borrowed shall be used only for the purpose of paying benefits to those persons eligible to receive such benefits.
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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-88 - Necessary powers in discharge of duties

In the discharge of the duties imposed by this chapter, the Commissioner, the chief administrative hearing officer, the members of the board of review, and any duly authorized representative of any of them shall have the power to administer oaths and affirmations, take depositions, certify to official acts, and issue subpoenas to compel the attendance of witnesses and the production of books, papers, correspondence, memoranda, and other records deemed necessary as evidence in connection with a disputed claim or the administration of 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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-89 - Application for order requiring persons to obey subpoena issued by Commissioner

(a)
In case of contumacy or refusal to obey a subpoena by any person, any court of this state within the jurisdiction of which the inquiry is carried on or within the jurisdiction of which said person guilty of contumacy or refusal to obey is found or resides or transacts business, upon application by the Commissioner, the board of review, the chief administrative hearing officer, or any duly authorized representative of any of them, shall have jurisdiction to issue to such person an order requiring such person to appear before the Commissioner, the board of review, the chief administrative hearing officer, or any duly authorized representative of any of them to produce evidence, if so ordered, or to give testimony regarding the matter under investigation or in question; and any failure to obey such order may be punished by the superior court as a contempt of court.
(b)
Any person who shall without just cause fail or refuse to attend and testify or to answer any lawful inquiry or to produce books, papers, correspondence, memoranda, and other records, if it is in such person's power to do so, in obedience to a subpoena of the Commissioner, the board of review, the chief administrative hearing officer, or any duly authorized representative of any of them shall, upon conviction thereof, be punished by a fine of not less than $200.00, or by imprisonment for not longer than 60 days, or by both such fine and imprisonment; and each day such violation continues shall be deemed to be a separate offense.
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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-90 - [Repealed] Authority to lease property

Repealed by 2005 Ga. Laws 21,§ 16, eff. 4/12/2005.
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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-91 - Benefits limited to extent funds are available

Benefits shall be deemed due and payable under this chapter only to the extent provided in this chapter and to the extent that funds are available therefor to the credit of the Unemployment Compensation Fund. Neither the state nor the Commissioner shall be liable for any amount in excess of such sums.
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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-92 - Disposition of fines, penalties, and interest collected; amounts collected pursuant to Code Section 34-8-255 to be returned to Unemployment Compensation Fund

(a)
All fines, penalties, and interest collected under the terms of this chapter shall be paid into the state treasury. The General Assembly shall be authorized to appropriate to the Commissioner all such funds so raised and deposited in the state treasury, which shall be payable upon requisition of the Commissioner. Such funds are to be used for the replacement of funds, as provided in Code Section
34-8-82
, and for incidental expenses incurred in the administration of this chapter for which funds are not granted by the federal government through the United States secretary of labor or other agencies.
(b)
Notwithstanding subsection (a) of this Code section, any amounts collected pursuant to Code Section
34-8-255
shall be returned to the Unemployment Compensation Fund to be used exclusively for the purposes of this chapter as required by federal law.
Amended by 2014 Ga. Laws 625,§ 1, 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 3 - ADMINISTRATION (§§ 34-8-70 — 34-8-93) › Section 34-8-93 - Construction of chapter; severability

(a)
Any ambiguity in this chapter shall be construed in a manner consistent with federal law applicable to the unemployment compensation program.
(b)
In the event any Code section, subsection, paragraph, subparagraph, sentence, clause, phrase, or provision of this chapter shall be ruled unconstitutional by any court or out of conformity with federal law by the United States secretary of labor, such provision shall be null and void and of no force and effect. The General Assembly declares that it would have passed the remaining portions of this chapter if it had known that any such part or provision of this chapter would be declared unconstitutional or out of conformity with federal law by the United States secretary of labor. Further, the Commissioner shall have the authority to make procedurally the necessary adjustments in order to bring about conformity with federal law, pending action of the General Assembly.
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 4 - DISCLOSURE OF RECORDS (§§ 34-8-120 — 34-8-130) › Section 34-8-120 - Legislative intent

(a)
This article is intended to reconcile the free access to public records granted by Article 4 of Chapter 18 of Title 50, relating to the inspection of public records, and the discovery rights of judicial and administrative systems with the historical confidentiality of certain records of the department and the individual's right of privacy.
(b)
The General Assembly recognizes that records and information held by the Department of Labor could be misused. Therefore, it is the intent of this article to define a right of privacy and confidentiality as regards individual and employing unit records and other records maintained by the Department of Labor. The General Assembly further recognizes that there are situations where this right of privacy and confidentiality is outweighed by other considerations. Therefore, it is the intent of this article to define also certain exceptions to the right of privacy and confidentiality.
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 4 - DISCLOSURE OF RECORDS (§§ 34-8-120 — 34-8-130) › Section 34-8-122 - Communications between employer and employee, or between employer or employee and department, privileged

(a)
All letters, reports, communications, or any other matters, either oral or written, from the employer or employee to each other or to the department or any of its agents, representatives, or employees, which letters, reports, or other communications shall have been written, sent, delivered, or made in connection with the requirements of the administration of this chapter, shall be absolutely privileged and shall not be made the subject matter or basis for any action for slander or libel in any court of the State of Georgia.
(b)
Any finding of fact or law, judgment, determination, conclusion, or final order made by an adjudicator, examiner, hearing officer, board of review, or any other person acting under the authority of the Commissioner with respect to this chapter shall not be admissible, binding, or conclusive in any separate or subsequent action or proceeding between a person and such person's present or previous employer brought before any court of this state or the United States or before any local, state, or federal administrative agency, regardless of whether the prior action was between the same or related parties or involved the same or similar facts; provided, however, any finding of fact or law, judgment, determination, conclusion, or final order made as described in this chapter shall be admissible in proceedings before 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 4 - DISCLOSURE OF RECORDS (§§ 34-8-120 — 34-8-130) › Section 34-8-123 - Commissioner's authority to adopt, amend, or rescind rules and regulations

The Commissioner shall have the authority to adopt, amend, or rescind rules and regulations interpreting and implementing the provisions of this article. In particular, these rules shall specify the procedure to be followed to obtain information or records to which the public has access under 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 4 - DISCLOSURE OF RECORDS (§§ 34-8-120 — 34-8-130) › Section 34-8-124 - Access to records and information by individuals and employing units; fee for copies

(a)
An individual shall have access to all records and information concerning that individual held by the department unless the information is exempt from disclosure. An employing unit shall have access to its own records and to any records and information relating to a benefit claim by an individual if the employing unit is the individual's chargeable employer. An employing unit shall have access to general summaries of benefit claims by individuals whose benefits are chargeable to the employing unit's experience rating or reimbursement account.
(b)
Any interested party or authorized representative of such party shall be entitled to examine and, upon the payment of a reasonable fee to the department, to obtain a copy of any materials contained in such records to the extent necessary for proper presentation of the party's position at any hearing on a claim. At the Commissioner's discretion, the fee may be waived for persons for whom such payment would present a hardship.
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 4 - DISCLOSURE OF RECORDS (§§ 34-8-120 — 34-8-130) › Section 34-8-126 - Information or records available to parties to judicial or formal administrative proceedings

Information or records deemed private and confidential under this chapter shall be available to parties to judicial or formal administrative proceedings only upon a finding by the presiding officer that the need for the information or records in the proceeding outweighs any reasons for the privacy and confidentiality of the information or records. Information or records deemed private and confidential under this chapter shall not be available in discovery proceedings unless the court in which the action has been filed has made the finding specified above. A judicial or administrative subpoena or order directed to the department must contain this finding. A subpoena for records or information held by the department may be directed to and served upon any employee of the department, but the department may specify by rule or regulation which employee shall produce the records or information in compliance with the subpoena.
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 4 - DISCLOSURE OF RECORDS (§§ 34-8-120 — 34-8-130) › Section 34-8-127 - Disclosure of information or records when necessary to permit private parties to assist in operation of department; penalty for violations; enforcement by Attorney General

The department shall have the right to disclose information or records deemed private and confidential under this chapter to any private person or organization when such disclosure is necessary to permit private contracting parties to assist in the operation and management of the department in instances where certain departmental functions may be delegated to private parties to increase the department's efficiency or quality of service to the public. The private persons or organizations shall use the information or records solely for the purpose for which the information was disclosed and shall be bound by the same rules of privacy and confidentiality as department employees. The misuse or unauthorized release of records or information deemed private and confidential under this article by any private person or organization to which access is permitted by this Code section shall subject the person or organization to a civil penalty of $500.00 per violation and shall also subject such person or organization to the criminal provisions specified in Code Section
34-8-125
. An action to enforce this Code section shall be brought by the Attorney General. The Attorney General may recover reasonable attorneys' fees for any action brought to enforce this Code section.
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 4 - DISCLOSURE OF RECORDS (§§ 34-8-120 — 34-8-130) › Section 34-8-128 - Disclosure of information to contracting governmental or private organizations

Where the department contracts to provide services to other governmental or private organizations, the department may disclose to those organizations information or records deemed private and confidential which have been acquired in the performance of the department's obligations under the contracts.
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 4 - DISCLOSURE OF RECORDS (§§ 34-8-120 — 34-8-130) › Section 34-8-129 - Disclosure of information or records when identifying information deleted

Nothing in this article shall prevent the disclosure of information or records deemed private and confidential under this article if all details identifying an individual or employing unit are deleted or the individual and employing unit consent to the disclosure.
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 4 - DISCLOSURE OF RECORDS (§§ 34-8-120 — 34-8-130) › Section 34-8-130 - Prevention of fraud and abuse of the Unemployment Trust Fund

(a)
To enforce the provisions of this article and to prevent fraud and abuse of the Unemployment Trust Fund, the Commissioner or his or her duly authorized representative may submit to the state revenue commissioner the names and social security numbers of any individuals who are required to report earnings to the department along with the amount of earnings such individuals have reported to the department during specified time periods. The state revenue commissioner shall compare the submitted earnings of such individuals with income reported by such individuals to the Department of Revenue and shall verify and report back to the department that the submitted earnings of each such individual are either equal to, greater than, or less than the amount of income reported by each such individual to the Department of Revenue. Furthermore, the department may submit to the state revenue commissioner the name of any employer along with the number of employees who are being reported to the department by such employer during specified time periods. The state revenue commissioner shall compare such records submitted by employers to the department with the number of employees reported by each such employer to the Department of Revenue and shall verify and report back to the department that the number of employees reported to the department is either equal to, greater than, or less than the number of employees reported to the Department of Revenue for state income tax withholding purposes for the specified time period. The department shall pay the state revenue commissioner for all costs incurred by the Department of Revenue pursuant to this subsection. No report contemplated by this subsection shall be provided by the Department of Revenue to the department without a cooperative data sharing agreement executed by the two departments that is specific to the subject matter of this subsection. Any tax information secured from the federal government by the Department of Revenue pursuant to the provisions of Section 6103 of the Internal Revenue Code shall not be disclosed by the Department of Revenue pursuant to this subsection. Any person receiving any tax information under the authority of this subsection shall be subject to the provisions of Code Section
48-7-60
and to all penalties provided under Code Section
48-7-61
for unlawful divulging of confidential tax information, as well as the penalties provided under Code Section
34-8-125
.
(b)
Nothing in this Code section shall prevent the Department of Revenue or any other governmental agency from having access to records or information as provided for under Code Section
34-8-125
.
Added by 2016 Ga. Laws 474,§ 1, eff. 7/1/2016.
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 34-8-150 - 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 payable for employment, except as provided in Code Sections
34-8-158
through
34-8-162
. Except as otherwise provided in this Code section, such contributions shall become due and be paid before the last day of the month next following the end of the calendar quarter to which they apply, in accordance with such regulations as the Commissioner may prescribe; provided, however, that with respect to employers as defined in paragraph (2) of subsection (a) of Code Section
34-8-33
, the Commissioner shall provide by regulation that such contributions shall become due and be paid on an annual basis not later than such date as shall be prescribed by resolution of the Commissioner. Such contributions shall become delinquent if not paid when due and shall not be deducted, in whole or in part, from the wages of individuals in such employer's employ.
(b)
(1)
For calendar quarters beginning on or after July 1, 2009, when the combined amount of contributions under this Code section and assessments under Code Section
34-8-180
or
34-8-181
due from an employer for any calendar quarter does not exceed $5.00, such amount may be regarded as a de minimis amount with respect to that calendar quarter.
(2)
Payment of such de minimis amount for such calendar quarter, otherwise due before the last day of the month next following the end of the calendar quarter, may be deferred, at the option of the employer, until the January 31 reporting date next following, if the employer:
(A)
Files all quarterly wage and tax reports, including a report of such de minimis amount due;
(B)
Timely pays all other amounts due; and
(C)
Makes full payment of any deferred de minimis amount by the January 31 report date next following.
(3)
In the event that an employer fails to comply with paragraph (2) of this subsection, any such deferred de minimis amount shall become delinquent as of the date originally due under this Code section and Code Section
34-8-165
,
34-8-180
, or
34-8-181
, as applicable, and the employer shall be subject to all the provisions thereof.
(c)
In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
Amended by 2009 Ga. Laws 49,§ 2, eff. 4/21/2009.
Amended by 2002 Ga. Laws 904, § 1, eff. 5/14/2002.
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 34-8-151 - Rate of employer contributions

(a)
For periods prior to April 1, 1987, or after December 31, 2026, each new or newly covered employer shall pay contributions at a rate of 2.7 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 Sections
34-8-158
through
34-8-162
.
(b)
For periods on or after April 1, 1987, but on or before December 31, 1999, each new or newly covered employer shall pay contributions at a rate of 2.64 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 Sections
34-8-158
through
34-8-162
.
(c)
For periods on or after January 1, 2000, but on or before December 31, 2016, each new or newly covered employer shall pay contributions at a rate of 2.62 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 Sections
34-8-158
through
34-8-162
.
(d)
For periods on or after January 1, 2017, but on or before December 31, 2026, each new or newly covered employer shall pay contributions at a rate of 2.64 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 Sections
34-8-158
through
34-8-162
.
Amended by 2023 Ga. Laws 86,§ 1, eff. 5/1/2023.
Amended by 2016 Ga. Laws 474,§ 2, eff. 7/1/2016.
Amended by 2011 Ga. Laws 95,§ 1, eff. 5/11/2011.
Amended by 2006 Ga. Laws 453,§ 34, eff. 4/14/2006.
Amended by 2005 Ga. Laws 376,§ 2, 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 5 - CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS (§§ 34-8-150 — 34-8-178) › Section 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 as provided in Code Section
34-8-155
.
(b)
No employer's rate shall be reduced below the rate for new employers as specified in Code Section
34-8-151
for any calendar year, except as provided in Code Section
34-8-155
, unless and until such employer's account could have been chargeable with benefit payments throughout the 36 consecutive calendar months ending on the computation date for that calendar year.
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 34-8-154 - 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 the contributions paid by that employer. Nothing in this chapter shall be construed to grant any employer or individuals in the service of such employer prior claims or rights to the amounts paid by the employer into the fund.
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 34-8-159.1 - [Effective until 12/31/2026] Installment payments by nonprofit organizations for finance unemployment benefits

(a)
Notwithstanding Code Section
34-8-158
or any other provision of this chapter, a nonprofit organization that elected to make payments in lieu of contributions as provided in Code Section
34-8-158
between January 1, 2020, and January 1, 2022, that owes more than $360,000.00 for any 12 month period may elect to make such payments over a 36 month period in equal monthly amounts without penalty or interest; provided, however, that this subsection shall only apply if the nonprofit organization purchased or had unemployment insurance coverage during that 12 month period and the insurance carrier providing such unemployment insurance denied coverage for unemployment claims arising from the public health emergency during such period.
(b)
This Code section shall be repealed in its entirety on December 31, 2026.
Amended by 2024 Ga. Laws 701,§ 6, eff. 7/1/2024.
Added by 2022 Ga. Laws 852,§ 1, 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 5 - CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS (§§ 34-8-150 — 34-8-178) › Section 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 file a joint application to the Commissioner for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this Code section. Upon the approval of the application, the Commissioner shall establish a group account for such employers, effective as of the beginning of the calendar quarter in which the Commissioner receives the application, and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than two calendar years and thereafter until terminated at the discretion of the Commissioner or upon application by the group. Upon establishment of the account, each member of the group shall be liable for payments in lieu of contributions with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in such quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by such member in such quarter bear to the total wages paid during such quarter for service performed in the employ of all members of the group. The Commissioner shall prescribe such regulations as deemed necessary with respect to applications for establishment, maintenance, and termination of group accounts that are authorized by this Code section, for addition of new members to and withdrawal of active members from such accounts, and for the determination of the amounts that are payable under this Code section by members of the group and the time and manner of such payments.
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 34-8-162 - 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 deposit escrow fund, which shall be administered by the Commissioner in accordance with such regulations as he or she may prescribe. This fund shall consist of all moneys deposited by employers with the Commissioner pursuant to paragraph (3) of subsection (b) of Code Section
34-8-160
and all interest thereon.
(b)
The Commissioner shall be custodian of the fund and shall administer it in accordance with such regulations as the Commissioner shall prescribe. All moneys payable to the fund shall, upon receipt thereof by the Commissioner, immediately be deposited in the fund. All moneys in this fund shall be deposited in a bank or public depository in which general funds of the state may be deposited, except that moneys in this fund shall not be commingled with other state funds but shall be maintained in a separate account on the books of the depository bank. Such moneys shall be secured by the depository bank to the same extent and in the same manner as required by the general depository laws of this state; and collateral pledged for this purpose or bonds given for this purpose shall be kept separate and distinct from any collateral pledged to secure the other funds of the state. The Commissioner shall be liable on his or her official bond for the faithful performance of duties in connection with the cash deposit escrow fund. All sums recovered on any surety bond for losses sustained by the cash deposit escrow fund shall be deposited in said fund.
(c)
(1)
Moneys shall be withdrawn from the cash deposit escrow fund solely for the purpose of satisfying any delinquent payments in lieu of contributions owed by an organization or groups of organizations pursuant to Code Section
34-8-158
. Withdrawals from the cash deposit escrow fund shall be made in accordance with regulations prescribed by the Commissioner and shall not exceed the total amount deposited in the cash deposit escrow fund by each such organization or group of organizations.
(2)
Any interest which may accrue as the result of deposits to the cash deposit escrow fund shall, in the discretion of the Commissioner, be withdrawn to the extent necessary to cover deficiencies in the reimbursement account which have not been provided for by the escrow funds. Such withdrawal shall not exceed interest accrued in the cash deposit escrow fund. Interest not used for such purpose shall be retained in the cash deposit escrow fund.
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 34-8-163 - 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 Commissioner prior to April 30 in order to terminate liability. If the Commissioner finds that such employer did not, during the preceding calendar year, have sufficient employment or sufficient payroll to be considered an employer under this chapter, or was not otherwise subject to this chapter, then such coverage shall be terminated as of January 1 of such completed calendar year. Wage credits of any individual may not be decreased as a result of the employer being terminated. For the purpose of this Code section, two or more employing units who are predecessors or successors in a business or organization shall be treated as a single employing unit.
(b)
The Commissioner may terminate the liability of an employer without written application of the employer when such employer did not have sufficient employment or sufficient payroll during a calendar year to be considered an employer under this chapter.
(c)
All types of elective coverage as provided in paragraph (7) of Code Section
34-8-33
may be terminated in the discretion of the Commissioner at any time subsequent to the first two-year period.
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 34-8-164 - 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 years from the date such amounts were assessed. Applications must be in writing. The Commissioner shall determine what amounts, if any, were erroneously collected. Adjustments shall be made against subsequent payments. Refunds will be issued, without interest thereon, when adjustments cannot be made. At the option of the Commissioner, the Commissioner may make any adjustments or refunds deemed appropriate for any amounts erroneously collected where no written request for a refund or an adjustment has been received, provided that such amounts were assessed within the last seven years. Amounts shall be refunded from the fund into which they were deposited.
Amended by 2017 Ga. Laws 275,§ 34, eff. 5/9/2017.
Amended by 2015 Ga. Laws 113,§ 3, eff. 5/6/2015.
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 34-8-165 - 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 employer on or before the last day of the month next following the end of the calendar quarter to which such reports apply.
(2)
With respect to employers as defined in paragraph (2) of subsection (a) of Code Section
34-8-33
, the Commissioner shall provide by regulation for such tax and wage reports to be filed on an annual rather than on a quarterly basis in accordance with federal law. No penalty shall be due for such reports which are filed in the manner and within the time period prescribed by the Commissioner.
(3)
Such reports shall list the name, social security number, the amount of wages paid each employee by such employer, and any other information the Commissioner may require.
(b)
Any employer who fails to file a tax and wage report on or before the due date as provided in subsection (a) of this Code section shall be penalized in the sum of $20.00 or .05 percent of total wages, whichever is greater, for each month or fraction of a month such report remains delinquent. Such penalty assessments shall be due and payable in the same manner as delinquent contributions. Penalty collection shall be enforced under procedures established by this chapter.
(c)
In the discretion of the Commissioner, the imposition of a penalty may be waived. Inadvertent, unavoidable, or unintentional errors or omissions in a tax and wage report which is filed in due time shall not subject the employer to the imposition of the penalty provided in subsection (b) of this Code section.
(d)
Fraudulent reports, including intentional errors or omissions, shall also be subject to the criminal provisions provided in Code Section
34-8-256
.
Amended by 2002 Ga. Laws 904, § 2, eff. 5/14/2002.
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 34-8-166 - 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 fraction of a month. Interest shall continue to accrue until all amounts due, including interest, are received by the Commissioner.
(b)
The Commissioner may waive the collection of any accrued interest when it is reasonably determined that the delay in payment of contributions was due to the action or inaction of the department.
(c)
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 stating the number of cases and the total amount of interest which is waived pursuant to this Code section. The Commissioner shall retain on file for five years a detailed statement listing the names of the employers whose interest was waived, the amount of interest waived, the number of cases, and the specified reasons for each waiver 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,§ 33, 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 34-8-169 - 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, companies, associations, or corporations providing debt collection services with respect to the collection of delinquent contributions, administrative assessments, interest, and penalties. The agreement may provide, at the discretion of the Commissioner, the rate of payment and the manner in which compensation for services shall be paid. The compensation, fees, and expenses may be added to the amount of the delinquent contributions, interest, and penalties and may be collected by the contractor from the debtor. The Commissioner shall provide the necessary information for the contractor to fulfill its obligation under the agreement.
(b)
At the discretion of the Commissioner, the contractor may, as part of the collection process, refer the debt to legal representatives for litigation in the name of the Commissioner.
(c)
No action taken by the Commissioner pursuant to this Code section shall be construed to be an election to forgo other collection procedures in this article.
Amended by 2004 Ga. Laws 564, § 34, eff. 5/13/2004.