---
title: O.C.G.A. § 34-8-172. Surety bond required of employee leasing company.
collection: code
id: 34-8-172
cite_as: O.C.G.A. § 34-8-172 (2025)
canonical_url: https://georgiacommons.org/code/34-8-172
md_url: https://georgiacommons.org/code/34-8-172.md
text_url: https://georgiacommons.org/code/34-8-172/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t34-(v26)-2017-pdf.pdf?sfvrsn=ba91129b_0#page=261
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: LABOR AND INDUSTRIAL RELATIONS / EMPLOYMENT SECURITY / CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS
---

# O.C.G.A. § 34-8-172. Surety bond required of employee leasing company.

The Commissioner shall require any employee leasing company, as defined in Code Section 34-8-32, to post a surety bond or such equivalent financial securities as approved by the Commissioner in such an amount as needed to cover the total of any potential tax liability which may reasonably be expected to be incurred by such employer. In the event an employee leasing company is unable to procure such bond or security, the employee leasing company may report such employees as being in the employment of its client employers, notwithstanding any provision of Code Section 34-8-32 to the contrary.

## History

Code 1981, § 34-8-172, enacted by Ga. L. 1991, p. 139, § 1.

## Administrative Rules and Regulations

Employee leasing companies, Official Compilation of the Rules and Regulations of the State of Georgia, Georgia Department of Labor, Employment Security Law, Requirements for Employees and Employers, § 300-2-7.07.