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Official Code of Georgia Annotated

Title 34. LABOR AND INDUSTRIAL RELATIONS · Chapter 8. EMPLOYMENT SECURITY · Article 5. CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS

34-8-151. Rate of employer contributions.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (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.#

  2. (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.#

  3. (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.#

  4. (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.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 34-8-151, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1996, p. 693, § 1; Ga. L. 1998, p. 1501, § 2; Ga. L. 1999, p. 449, § 2; Ga. L. 1999, p. 521, § 2; Ga. L. 2005, p. 1200, § 2/HB 520; Ga. L. 2006, p. 72, § 34/SB 465; Ga. L. 2011, p. 390, § 1/HB 292; Ga. L. 2016, p. 545, § 2/HB 904; Ga. L. 2023, p. 288, § 1/SB 160, effective May 1, 2023.

Amendments

The 2023 amendment, effective May 1, 2023, substituted “December 31, 2026,” for “December 31, 2022,” in subsections (a) and (d).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t34-(v26)-pdf.pdf, Volume V26, 2017 edition, 2025 supplement, pages 52 to 53; merge action: replaced; file SHA-256 fbb5a8d0f75f.