reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.06 - Constructive Knowledge of Work Performed

Current through Rules and Regulations filed through June 27, 2024
(1) General definition. The purpose of this
				section of the rules is to establish who is liable for the employment of an
				individual hired to assist in performing the work of an employee. In a
				situation where an individual is employed to perform or assist in performing
				the work of an employee, the individual is deemed to be employed by the
				employer provided the employer had actual or constructive knowledge of the work
				performed by the individual. This is the case even when the individual who is
				hired to assist the employee is hired or paid by the employee.
(2) Constructive knowledge. An employer is
				deemed to have constructive knowledge if the employer should have reasonably
				known or expected that an employee would engage another individual to assist in
				performing the work. If an employer has a rule against the employee hiring
				another worker or has instructed the employee not to hire another worker, the
				employee who hired the extra worker is the employer unless it is unreasonable
				to expect one person to complete the work assigned.
(3) Examples of actual or constructive
				knowledge. The following situations demonstrate when there is actual or
				constructive knowledge and show the employer's responsibility.
(a) The employer who operates a trucking
				business, employs A to drive a truck to a certain location, unload the truck
				and return. A hires B to help unload the truck. The following examples show
				whether the employer is considered to have actual or constructive knowledge of
				the work performed by B.
1. If the employer
				knows B is helping A, the employer has actual knowledge of the work performed
				by B and therefore, B is considered to be employed by the employer.
2. If the employer does not know about B but
				knows that the unloading A is engaged to perform requires more than one person,
				the employer has constructive knowledge of the work performed by B and,
				therefore, B is considered to be employed by the employer.
3. The employer tells A to do the work
				himself, however, A still hires B and the employer finds out but takes no
				action to prevent B from helping A in the future. In this case the employer has
				actual knowledge of the work performed by B and, therefore, B is considered to
				be employed by the employer for both the past and future work performed.
				However, if the employer takes action to prevent A from hiring help in the
				future, then B would not be considered to be employed by the employer even for
				the work already performed.
4. The
				employer tells A that he may do the work himself or hire someone to help him. A
				hires B but the employer is not told and does not know about B. The employer is
				considered to have constructive knowledge because he knows A might hire
				B.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.07 - Included Employment: Localization of Services

Current through Rules and Regulations filed through June 27, 2024
(1) General definition. The objective of this
				rule is to explain when employment is covered under Georgia law if an
				individual worked for one employer in more than one state. Unemployment
				insurance programs in all states use the parameters established in this section
				of the rules.
(2) Service is
				localized in this state. The service is considered to be localized in Georgia
				if it is performed entirely within Georgia. The service is also considered to
				be localized in Georgia if performed both inside and outside of Georgia, but
				the service outside of Georgia is incidental to the service in Georgia. The
				service is incidental if it is temporary or transitory in nature or consists of
				isolated transactions. The intent of the employer and employee will be used to
				determine whether the service is incidental to the service performed in
				Georgia.
(3) Service is not
				localized in any state. If the service is not localized in any state but some
				of the service is performed in Georgia by the individual, the entire service is
				covered in Georgia if one of the following conditions apply:
(a) The base of operations is in Georgia. The
				individual's base of operations is in Georgia. The base of operations is the
				place from which the employee starts work and to which he or she customarily
				returns for instructions from the employer, communications from customers, to
				replenish stocks or materials, to repair equipment or to perform any other
				function necessary in the individual's trade or profession. The base of
				operations may be an individual's residence.
(b) The place from which service is
				controlled or directed is in Georgia. If the individual has no base of
				operations or does not perform any service in the state in which the base of
				operations is located, it is necessary to determine if any service is performed
				in the state from which the service is controlled or directed. The place from
				which the service is controlled or directed is the place at which the basic
				authority exists rather than the place at which a manager or foreman supervises
				the service.
(c) The place of
				residence is in Georgia. If the conditions in paragraphs (a) or (b) do not
				apply, it is necessary to apply the test of residence. Under this test, the
				service is covered in Georgia provided the individual lives in Georgia and
				performs some of the services in Georgia.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  34-8-70,  34-8-150.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.09 - Domestic Service Included in Employment

Current through Rules and Regulations filed through June 27, 2024
(1) General definition. This section of the
				rules shows when domestic services become subject employment.
(2) $1000.00 in a calendar quarter. Domestic
				service is employment if performed in a private home, local college club or
				local chapter of a college fraternity or sorority for a person who paid cash
				remuneration of $1000.00 or more in a calendar quarter in the current calendar
				year or the preceding calendar year.
(3) All remuneration is reportable. Once the
				$1000.00 cash test is met, all remuneration including cash and noncash payments
				such as room and board are reportable as wages.
O.C.G.A. Secs.
				  34-8-70,  34-8-150.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.10 - Domestic Service Excluded from Employment

Current through Rules and Regulations filed through June 27, 2024
(1) General definition. This section of the
				rules defines domestic services which are exempt under the law, provided they
				are not included under OCGA Section
				  34-8-33.
(2) Domestic service.
a) Services which are domestic services.
				Domestic services include services of a household nature in or about a private
				home, local college club, or local chapter of a college fraternity or sorority,
				performed by individuals such as cooks, maids, baby-sitters, handymen,
				gardeners, and chauffeurs of automobiles for family use. The domestic services
				must be performed by an individual in or about the private home, local college
				club or local chapter of a college fraternity or sorority of the person
				employing the individual.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.11 - Family Service

Current through Rules and Regulations filed through June 27, 2024
(1) General definition. Family service is
				exempt under the law only if a required family relationship exists between the
				employee and all members of the employing unit (individual owner or partners).
				Services performed in the employ of a corporation are not exempt.
(2) Family relationship requirement.
(a) One of the following relationships must
				exist for family service to be exempt:
1. An
				individual employed by his or her spouse;
2. A parent employed by his or her son or
				daughter; or
3. A child under the
				age of twenty-one (21), married or single, employed by a parent.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.12 - Casual Labor

Current through Rules and Regulations filed through June 27, 2024
(1) General definition. Casual labor is
				exempt under the law only if it is not in the course of the employing unit's
				trade or business. Casual labor does not apply to exempt domestic
				service.
(2) Casual labor. Services
				performed by an individual for an employing unit which are not in the course of
				the employing unit's trade or business are casual labor, unless:
(a) Cash remuneration for such service is
				$50.00 or more in a calendar quarter; and
(b) The individual performs such service on
				each of twenty-four (24) days during the calendar quarter or twenty-four (24)
				days during the preceding calendar quarter.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.13 - Commissioned Insurance Agents

Current through Rules and Regulations filed through June 27, 2024
(1) General definition. "Employment" does not
				include services performed as an insurance agent if remuneration for such
				services is solely by way of commission.
(2) Services performed as an insurance agent.
				Services performed by an individual as an insurance agent are exempt if all
				such services are paid solely by way of commission. For example, if this
				individual works for an insurance company both as an insurance agent and an
				accountant, is paid for services as an insurance agent by way of commission and
				paid a salary for the accounting services, the commissions are excluded from
				employment and the salary for the accounting services is included. If the
				payment for all services (commissions and salary) is for the same pay period,
				the "included and excluded service" provision of OCGA Section
				  34-8-35 must be applied.
(3) Solely by way
				of commission.
(a) If any part of
				remuneration for services as an insurance agent is a salary, all of these
				services are considered to be employment and the total remuneration (salary and
				commission) is included.
(b) If the
				individual performing services as an insurance agent is guaranteed a minimum
				salary for any pay period in which his commissions are less than the guaranteed
				minimum, all remuneration paid during that particular pay period shall not be
				considered as payment "solely by way of commission".
(c) If the individual performing services as
				an insurance agent is given advances against future commissions and the
				individual is required to repay any advances which exceed the commissions, the
				advances against future commissions are considered to be remuneration solely by
				way of commission and are excluded. The employer must provide satisfactory
				proof that advances are, in fact, repaid.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.14 - Real Estate Agents

Current through Rules and Regulations filed through June 27, 2024
(1) General definition. "Employment" does not
				include services as a licensed real estate agent if remuneration for such
				services is solely by way of commission.
(2) Services performed as a licensed real
				estate agent. Services performed by an individual as a licensed real estate
				agent are exempt if all such services are paid solely by way of commission. For
				example, if this individual works for a real estate company both as a real
				estate agent and an accountant, is paid for services as a real estate agent by
				way of commission and paid a salary for the accounting services, the
				commissions are excluded from employment and the salary for the accounting
				services is included. If the payment for all services (commissions and salary)
				is for the same pay period, the "included and excluded service" provision of
				OCGA Section
				  34-8-35 must be applied.
(3) Solely by way
				of commission.
(a) If any part of the
				remuneration for services as a real estate agent is a salary, all of these
				services are considered to be employment and the total remuneration (salary and
				commission) is included.
(b) If the
				individual performing services as a real estate agent is guaranteed a minimum
				salary for any pay period in which the commissions are less than the guaranteed
				minimum, the individual's earnings are included when the individual is paid the
				guaranteed salary. In any pay period in which the individual's commissions
				equal or exceed the guaranteed salary, the earnings are considered to be solely
				by way of commission and are excluded.
(c) If the individual performing services as
				a real estate agent is given advances against future commissions and is
				required to repay any advances which exceed the commissions, the advances
				against future commissions are considered to be remuneration solely by way of
				commission and are excluded.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.15 - Included and Excluded Service During a Pay Period

Current through Rules and Regulations filed through June 27, 2024
(1) General definition. When some of an
				individual's services performed for the person employing the individual during
				a pay period are included and some excluded from employment, all the services
				are considered to be included or excluded for that pay period. Whether all the
				services are considered to be included or excluded depends on the time spent in
				each activity.
(2) Time spent in a
				pay period.
(a) If fifty percent (50%) or
				more of an individual's time in the employ of a particular person is spent in
				performing services which constitute employment, all the services are
				considered to be employment.
(b)
				This fifty percent (50%) test must be applied to each pay period. An individual
				could have all services performed included in one period and excluded in
				another.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.16 - Agricultural Labor

Current through Rules and Regulations filed through June 27, 2024
(1) General definition. Generally,
				agricultural labor is exempt under OCGA Section
				  34-8-35, unless it is covered under OCGA Section
				  34-8-33(a)(3).
				OCGA Section
				  34-8-33 covers larger agricultural employers based on wages paid or number of
				individuals employed.
(2)
				Definition of terms. The terms used in this section are defined as follows:
(a) Agricultural commodities. Agricultural
				commodities include livestock, bees, poultry, fur-bearing animals, wildlife and
				all crops such as fruits, nuts, vegetables, grains and other commodities grown
				in the soil or other growth mediums for use or profit.
(b) Horticultural commodities. Horticultural
				commodities are flowers and nursery products such as sod, fruit trees, shade
				trees, Christmas trees, ornamental plants and shrubs.
(c) Raising and harvesting. Raising includes
				such things as planting the seeds, watering or irrigating, applying insecticide
				or fertilizer and otherwise caring for the commodity prior to harvesting. In
				regard to livestock, bees, poultry, fur-bearing animals and wildlife, raising
				includes caring for, feeding, shearing, breeding, training and managing.
				Harvesting includes such things as picking, cutting, threshing, shucking corn,
				baling hay, and hulling nuts. Horticultural commodities are harvested when they
				are available for sale.
(d) Farm. A
				farm is any place used mainly for raising agricultural or horticultural
				commodities such as a ranch, orchard, nursery, greenhouse or other similar
				structure.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.17 - Successorship

Current through Rules and Regulations filed through June 27, 2024
Any legal entity who acquires by purchase, merger,
				 consolidation or other means substantially all of the trade, business or assets
				 of any employer and continues such business shall be deemed a successor to the
				 employer from whom the business was acquired, subject to the mandatory and
				 prohibited successorship provisions in subsections (g) and (h) of O.C.G.A.
				 Section
				  34-8-153.
				 Pursuant to Section 303(k) of the federal Social Security Act, as amended by
				 the SUTA-Dumping Prevention Act of 2004 (P.L. 108-295), the requirements of mandatory and
				 prohibited transfers of unemployment experience rates of contribution stated
				 therein shall be applicable effective January 1, 2006 to all transfers of
				 experience on or after that date. Factors to be considered by the Commissioner
				 in making a determination of whether a successorship has occurred and whether
				 successorship treatment is required or prohibited include, but are not limited
				 to, the following:
(a) When
				successorship is not otherwise required or prohibited, a rebuttable presumption
				of successorship shall arise if 90% or more of the predecessor's trade,
				business or assets were transferred;
(b) Continuity of workforce;
(c) Continuity of the predecessor's business
				enterprise;
1. Whether the same facility is
				used;
2. Whether the same customers
				are used;
3. Whether the business
				services the same geographic area;
4. Whether the same trade or business
				enterprise is continued;
5. Whether
				there are any significant changes in management and supervision of
				employees;
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.18 - Partial Transfer of Employment Experience

Current through Rules and Regulations filed through June 27, 2024
(1) Partial transfers of experience shall be
				subject to the mandatory and prohibited successorship provisions in subsections
				(g) and (h) of O.C.G.A. Section
				  34-8-153.
				The department shall consider, without limitation, the factors listed in
				Section
				 300-2-3-.17  to determine the
				applicability of subsections (g) and (h) of O.C.G.A. Section
				  34-8-153 to  partial transfers of employment experience. Pursuant to Section 303(k) of
				the federal Social Security Act, as amended by the SUTA-Dumping Prevention Act
				of 2004 (P.L. 108-295), the requirements of mandatory and
				prohibited transfers of unemployment experience rates of contribution stated
				therein shall be applicable effective January 1, 2006 to all transfers of
				experience on or after that date attributable to transfers of any part of an
				existing trade or business, including transfers of any clearly identifiable or
				separable portion of the organization.
(2) When successorship is not otherwise
				required or prohibited, upon mutual agreement by both predecessor and
				successor, partial transfer of employment experience and payroll records of an
				employer may be approved if:
(a) A clearly
				identifiable or separable portion of the organization, trade or business was
				transferred as provided in O.C.G.A. Section
				  34-8-153.
(b) The acquiring unit continues to operate
				the acquired portion of such organization, trade or business and is a liable
				employer or becomes liable as provided by O.C.G.A. Section
				  34-8-153.
1. Where the successor is an employer or
				becomes an employer, application and agreement signed by both predecessor and
				successor are made by the successor employer within the two (2) calendar
				quarters following the quarter in which the acquisition occurred;
2. For good cause shown, time for filing such
				application may be extended not exceeding thirty (30) days;
3. Application and agreement shall be made on
				Georgia Department of Labor forms and shall include payroll and other
				information as required by such form; and
(c) Notice of said transfer was made as
				provided by Rule
				 300-2-2-.02.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.19 - Inactivation of Accounts

Current through Rules and Regulations filed through June 27, 2024
The experience rated account of any employer which submits
				 eight (8) successive reports showing no wages paid shall be automatically
				 inactivated. In the event such employer resumes employment at some future date,
				 the employer shall be assigned the new employer rate, until such employer has
				 accumulated at least thirty-six (36) consecutive calendar months of employment
				 ending on the computation date for that calendar year. After that time, the
				 entire experience rating history shall be used in computing the contribution
				 rate.
O.C.G.A. Secs.
				  34-8-70,  34-8-157.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.20 - Voluntary Contributions

Current through Rules and Regulations filed through June 27, 2024
OCGA Section
				  34-8-178 of  the law allows employers the annual option of making voluntary contributions
				 for the purpose of lowering their tax rate. All employers are notified annually
				 of the provision and their eligibility for a rate buy down.
(a) Employers who qualify for a rate buy down
				shall pay in certified funds which are postmarked no later than 30 days from
				the issue date of the Voluntary Contribution notice.
(b) Employers ineligible for the buy down are
				those who have the lowest tax rate, or have delinquent report(s) or have
				insufficient experience history for a rate computation.
(c) Voluntary contributions when accepted
				from an employer will not be refunded in whole or part.
O.C.G.A. Secs.
				  34-8-70,  34-8-178.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT › Rule 300-2-3-.21 - Delinquent Pandemic Quarter Interest

Current through Rules and Regulations filed through June 27, 2024
(1) For the
				purposes of this rule, "Pandemic Quarter" means any calendar quarter beginning
				with the 2nd quarter of 2020 through the
				2nd quarter of 2021.
(2) An employer with a delinquent interest
				balance attributable to any pandemic quarter may apply to the Department for
				waiver of such interest.
(3)
				Interest may only be waived if it is determined, in the sole discretion of the
				Commissioner or the Commissioner's designee, that special circumstances related
				to the COVID-19 Pandemic contributed to the accrual or non-payment of the
				pandemic quarter interest by the employer. Such special circumstances may
				include, but are not limited to, accrual or non-payment due to action or
				inaction by the Department, or doubt as to either collectability or liability.
				Interest shall not be waived if the employer is delinquent in filing any tax
				and/or wage reports.
(4) An
				application for waiver must be accompanied by either:
(a) Payment in full of all other outstanding
				liability attributable to all pandemic quarters; or
(b) A proposed monthly payment agreement
				providing for payment in full of all other outstanding liability attributable
				to all pandemic quarters in no more than twelve (12) months.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.01 - Filing a Claim for Regular Unemployment Insurance Benefits

Current through Rules and Regulations filed through June 27, 2024
Pursuant to the provisions of O.C.G.A. Sections
				  34-8-190,
				  34-8-191, and
				  34-8-195, filing claims:
(a) Total and part-total claims. Total and
				part-total claims must be filed by an individual in the manner specified by the
				department. After filing a claim, an individual is required to register for
				work as provided in GDOL Rule
				300-2-4-.02 and report to the
				department on the claim as provided in GDOL Rule
				300-2-4-.03.
(b) Partial claims (employer filed claims).
				Employer filed claims must be filed by an employer as provided in GDOL Rule
				300-2-4-.09. After filing a claim,
				both the employer and the individual are required to report to the department
				on the claim as provided in GDOL Rule
				300-2-4-.03.
O.C.G.A.
				  §§
											34-2-6(a)(4),
				  34-8-70(b),
				  34-8-191,
				  34-8-195(a)(2).
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.02 - Registration of Claimants for Possible Referrals to Job Openings

Current through Rules and Regulations filed through June 27, 2024
(1) Claimants are required to register for
				screening and referral to employers who are currently offering employment
				(except as provided below). Unemployment benefits will cease to be payable
				unless registration has been completed as directed by the department.
(2) The department may notify claimants to
				give reports on work search activities and to receive job referrals.
				Unemployment benefits will cease to be payable for failure to give such
				reports, refusal of a job referral, or to take other such action as directed by
				the department.
(3) Exceptions to
				registration requirements are granted to qualified applicants who are:
(a) On short term layoff but who have a
				definite date of recall to their previous employment within six (6) weeks of
				the last day worked;
(b) Partial
				claimants as described in Section
				 300-2-4-.01  of these
				rules;
(c) Claimants who are
				attending training approved by the Commissioner;
(d) Members of unions who routinely and
				regularly receive all of their job referrals from so-called hiring halls or
				similar placement facilities and present evidence of:
1. Current union membership in good standing;
				and
2. Current registration with
				the union for job referrals; or
(e) Claimants involved in a strike or similar
				labor dispute, provided, however, claimants who have been locked out of their
				job must register with the department for possible job referrals if so directed
				by the department.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.03 - Reporting Requirements on Claims

Current through Rules and Regulations filed through June 27, 2024
(1) Total and
				part-total claims.
(a) Weekly certification of
				eligibility.
1. To request payment for a week
				of unemployment insurance benefits after filing a claim, an individual shall
				timely complete a weekly certification of eligibility as directed by the
				department.
2. Timely weekly
				certification.
(i) An individual must wait
				until a benefit week has ended to request a benefit payment for such
				week.
(ii) An individual may
				request a week of benefit payments no later than two weeks after the end of
				such benefit week, provided, however, that an individual may not request
				payment for any claim week ending before the date the initial benefit claim was
				filed.
(iii) Failure to request a
				week of benefit payment on time will result in an individual being considered
				ineligible for benefits for that week.
(iv) Failure to request three or more
				consecutive weeks of benefit payments may result in an individual being
				required to reopen their claim by filing a new application for
				benefits.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.04 - Unemployment Insurance Extended Benefit Payments

Current through Rules and Regulations filed through June 27, 2024
Except where the result would be inconsistent with provisions
				 of OCGA Section 34-8-97, all portions of these rules which apply to claims for,
				 or the payment of regular benefits shall apply to claims for, and the payment
				 of extended benefits.
O.C.G.A. Secs.
				  34-8-70,  34-8-151,  34-8-155,  34-8-170,  34-8-190.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.05 - Employer Supplemental Unemployment Benefit Payments

Current through Rules and Regulations filed through June 27, 2024
(1) All employers who have signed a contract
				agreeing to make contributions to a trust fund from which supplemental
				unemployment benefits may be paid to its unemployed workers, shall immediately
				furnish to the department a copy of the agreement and subsequent changes or
				amendments. It shall be determined whether the contract in reality provides for
				a supplemental plan such as is permitted under OCGA Section
				  34-8-49(b)(2) 
				 and 
				  34-8-45 and  one which will not prevent payment of unemployment insurance to employees
				who meet all eligibility requirements.
(2) To be approved as a valid supplemental
				unemployment benefit plan, the following conditions must be met:
(a) The employer must submit a written
				request for approval of the plan to the Policy and Procedures Section of this
				Department at least thirty (30) days prior to the implementation of such plan,
				plant closure, or mass layoff;
(b)
				The request must be accompanied by a copy of the agreement between the company
				and its workers;
(c) Payments under
				the proposed supplemental unemployment benefit plan must be specifically
				designated as such, and must be intended solely as a supplement to unemployment
				insurance benefits;
(d) The
				payments of the proposed plan must be guaranteed to all employees, and set
				aside by the employer in a designated trust fund; and
(e) Payments made in accordance with the plan
				must be issued in weekly increments, and be conditional based on eligibility
				for unemployment insurance benefits.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.06 - Issuance of Replacement Checks

Current through Rules and Regulations filed through June 27, 2024
(1) A replacement for any check that has not
				been received by the claimant nor cleared the account of the department shall
				not be processed until thirty (30) days after the original check date and, only
				upon proper completion of Form Claims Memorandum DOL- 157.3, or other
				documentation that the Commissioner determines to be acceptable, certifying
				that neither the claimant nor any person authorized by or acting on behalf of
				the claimant received the check or any portion of its proceeds.
(2) A replacement check may be issued when an
				identifiable part of the original unpaid check is returned to the department in
				a torn or mutilated condition.
(3)
				A replacement check may be issued for a check with forged or erroneous
				endorsement upon completion of the following actions:
(a) Claimant reviews and denies validity of
				signature;
(b) Claimant completes
				"Affidavit of Forged Endorsement and Application For New Check", Form DOL-477A,
				certifying that neither the claimant nor any person authorized by or acting on
				behalf of the claimant has cashed said check or received any portion of the
				proceeds therefrom; and
(c) The
				department has had the proceeds of the original forged or erroneous check
				restored to the account of the department.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  34-8-70,  34-8-190.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.08 - Overpayments

Current through Rules and Regulations filed through June 27, 2024
(1) Repayment. An individual shall be
				required to repay an overpayment of unemployment compensation unless a written
				application for waiver is filed with the department and approved by the
				Commissioner or the Commissioner's designee.
(2) Methods of collection. In the discretion
				of the department, an overpayment may be collected in any manner provided by
				law for the general collection of debts, the collection of debts owed a
				governmental entity, or any other method of collection specifically authorized
				in Chapter 8 of Title 34, the Employment Security Law.
(3) Overpayment waiver.
(a) Waiver not permitted.
1. Fraud overpayment. An application for
				waiver shall not be accepted for any overpayment the department determined was
				the result of fraud attributable to the individual.
2. Federal law. An application for waiver
				shall not be approved when waiver would be prohibited by federal law or
				regulation, regardless of an individual's fault.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.09 - Employer Filed Partial Unemployment Claims

Current through Rules and Regulations filed through June 27, 2024
(1) Claim
				filing. Employer filed partial unemployment claims may be filed by an employer
				with respect to any complete pay-period week during which an otherwise
				full-time employee works less than full-time due to lack of work only, and
				earns an amount not exceeding:
(a) The
				individual's unemployment insurance weekly benefit amount, if known, plus
				Non-deductible Earnings, or
(b) The
				maximum weekly benefit amount provided in the Employment Security Law, plus
				Non-deductible Earnings, if the individual's unemployment insurance weekly
				benefit amount is not known.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.10 - Mass Separation

Current through Rules and Regulations filed through June 27, 2024
(1) Mass separation due to lack of work or
				reason other than labor dispute. Whenever twenty-five (25) or more workers
				employed in one establishment are separated on the same day, for the same
				reason, and the separation is permanent, for an indefinite period or for an
				expected duration of seven (7) or more days, the employer or employing unit
				shall, within forty-eight (48) hours following such separation, furnish the
				local office of the department nearest its place of business, Form
				DOL-402,"Mass Separation Notice (in duplicate)", and a copy of Form
				DOL-402A,"Mass Separation Notice (Continuation Sheet)", setting forth the
				information required thereon.
(2)
				Separation due to labor dispute.
(a) In the
				case of total or part-total unemployment due to a strike, lockout or other
				labor dispute, the employer or employing unit shall file only Form DOL-402 (in
				duplicate) within forty-eight (48) hours after such unemployment first occurs.
				The Form DOL-402 will set forth the existence of such dispute and will be
				mailed to:
Georgia Department of Labor
UI Legal Section
Suite 826, Sussex Place
148 International Boulevard, N.E.
Atlanta, Georgia 30303-1751
(b) Upon request of the Georgia Department of
				Labor, the employer or employing unit shall within four (4) business days
				following such request furnish the department the name and social security
				numbers of the workers ordinarily attached to the department or the
				establishment where unemployment is caused by a strike, lockout, or other labor
				dispute.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.11 - Extended Benefits

Current through Rules and Regulations filed through June 27, 2024
(1) The purpose of this section of the rules
				is to identify certain provisions of federal law which establish requirements
				for extended benefits, as described in OCGA Section
				  34-8-197, and to define certain limitations under state law for payment of such extended
				benefits by the department on or after February 17, 2009.
(2) Extended benefits are made available to
				unemployment claimants through state unemployment insurance programs pursuant
				to requirements of the Federal-State Extended Unemployment Compensation Act of
				1970,  Public Law 91-373,  Section 201
et seq.
, as amended. Said
				law establishes certain insured unemployment rate and total unemployment rate
				triggers which the states must adopt for the payment of extended
				benefits.
(3) Section 2005 of the
				American Recovery and Reinvestment Act of 2009,
				 Public Law 111-5, hereinafter referred to as ARRA,
				directed the Secretary of Labor to provide instructions to states to identify
				new, alternate unemployment rate triggers which states could adopt on a
				temporary or permanent basis for payment of extended benefits to individuals
				who had exhausted all current eligibility to state unemployment compensation
				and federal extended benefits in 2009. Section 2005 of ARRA provides for full
				federal funding, also known as 100% federal funding, of the costs of extended
				benefits paid by states under the Secretary's instructions.
(4) Alternate Temporary Extended Benefit
				Triggers.
(a) In 2009, Georgia enacted the
				Georgia Works Job Creation and Protection Act of 2009, Georgia House Bill 581,
				Ga. L. 2009, p. 139, Section 9 of which adopted new alternate, temporary
				triggers permitted by Section 2005 of ARRA, thereby making extended
				unemployment benefits available to eligible individuals under OCGA Code Section
				  34-8-197.
				For the purposes of extended benefits authorized under amended Code Section
				  34-8-197 and  in accordance with the intent of the legislature in adopting the permitted
				triggers, the legislature stated at OCGA Code Section
				  34-8-197(a)(3)(B)(ii):
(ii) This subparagraph shall apply through
				the week ending three weeks prior to the last week for which 100 percent
				federal funding is authorized and provided pursuant to either   Section 2005(a)
				of
				Public Law 111-5 or any extension thereof that does not
				impose any new condition upon receipt of such federal funding.
Such language is a limitation upon the payment of extended
				 benefits under the amended Code Section. Extended benefits are only payable
				 under the provisions cited during such period of time as 100% federal funding,
				 also known as full federal funding, is available to the state for reimbursement
				 of extended benefits paid.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-4 - UNEMPLOYMENT INSURANCE BENEFIT PAYMENTS › Rule 300-2-4-.12 - Coordination of Pandemic Emergency Unemployment Compensation with Regular State Unemployment Compensation

Current through Rules and Regulations filed through June 27, 2024
(1) An individual with remaining entitlement
				to pandemic emergency unemployment compensation with respect to a benefit year
				that expired after December 27, 2020, shall file a new initial claim for
				regular state unemployment compensation as a prerequisite to receiving any
				weeks of unemployment compensation after the prior benefit year expired. If, as
				of the effective date of filing a new initial claim:
(a) The individual cannot establish a valid
				claim for regular state unemployment compensation, payment of pandemic
				emergency unemployment compensation with respect to the expired benefit year
				shall resume until entitlement to such benefits has exhausted;
(b) The individual can establish a valid
				claim for regular state unemployment compensation with a weekly benefit amount
				of at least $25.00 less than the weekly benefit amount of the expired benefit
				year, a new benefit year of regular state unemployment compensation shall be
				established, provided; however, that payment of regular state unemployment
				compensation shall be deferred until entitlement to pandemic emergency
				unemployment compensation with respect to the expired benefit year has
				exhausted; or
(c) The individual
				can establish a valid claim for regular state unemployment compensation with a
				weekly benefit amount greater than the weekly benefit amount of the expired
				benefit year less $25.00, a new benefit year of regular state unemployment
				compensation shall be established and such individual shall not be entitled to
				pandemic emergency unemployment compensation with respect to the expired
				benefit year until entitlement to regular state unemployment compensation with
				respect to the new benefit year has exhausted.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-5 - APPEALS › Rule 300-2-5-.01 - Employer Tax Liability Appeals

Current through Rules and Regulations filed through June 27, 2024
(1) Pursuant to the provisions of O.C.G.A.
				Section
				  34-8-70 the determination as to the unemployment insurance tax liability of any
				employing unit shall be based upon the information contained in a properly
				executed Form DOL-1 or Form DOL-1A,"Employer Status Report", or Form
				DOL-1G,"Registration of Governmental Organizations", together with other
				available information and reports of investigations.
(a) For the purpose of determining liability
				of any employing unit as defined in O.C.G.A. Section
				  34-8-33,"week" means a
				period of seven (7) consecutive calendar days beginning with the first day of
				the calendar week and ending at midnight on the last day of such calendar week
				during a calendar year. Except, if any such week includes December 31 and
				January 1, the days up to January 1 shall be deemed one calendar week and the
				days beginning January 1 another such week.
(b) The employing unit shall be promptly
				notified of the determination and the reasons thereof.
Compilation of Rules and Regulations of the State of Georgia › Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR › Chapter 300-2 - EMPLOYMENT SECURITY LAW › Subject 300-2-5 - APPEALS › Rule 300-2-5-.02 - Benefit Appeals to an Administrative Hearing Officer

Current through Rules and Regulations filed through June 27, 2024
(1) The appeal.
(a) Any party of interest dissatisfied with
				an administrative determination may file in writing a notice of appeal with the
				department, setting forth the name of the claimant and the social security
				number contained on the determination and the date of such determination. An
				appeal may be filed online via internet, by mail, by overnight statutory mail,
				or by hand delivery to the department.
(b) A determination establishing or denying a
				right to draw benefits shall be deemed final, unless a written appeal is filed
				within fifteen (15) days after the determination is handed to or mailed to an
				interested party. An appeal will be considered timely filed if it is properly
				filed via the internet (in accordance with instructions provided by the
				department for such filing), postmarked, or hand delivered within fifteen (15)
				days of the mailing date of the determination. For purposes of these rules, a
				postal meter mark will not be considered to be a postmark. Determinations which
				are appealed via alternative means of delivery such as private courier,
				facsimile transmittal, or otherwise in parcels lacking physical evidence of
				delivery by the U.S. Postal Service shall be deemed filed on the date the
				appeal is received by the department pursuant to Official Code of Georgia
				Annotated Section
				  50-13-23.
(c) An employer who is liable for the payment
				of unemployment insurance tax, is reimbursable or is a governmental agency; who
				has paid that individual insured wages for services; and who is entitled to
				notice of claim filed by that individual as the most recent employer, as
				defined by O.C.G.A. Section
				  34-8-43, shall be deemed to be an interested party to the administrative determination
				of such claim.