---
title: O.C.G.A. § 34-8-178. Voluntary contributions by employers.
collection: code
id: 34-8-178
cite_as: O.C.G.A. § 34-8-178 (2025)
canonical_url: https://georgiacommons.org/code/34-8-178
md_url: https://georgiacommons.org/code/34-8-178.md
text_url: https://georgiacommons.org/code/34-8-178/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=264
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.
up: https://georgiacommons.org/code/34-8.md
previous: https://georgiacommons.org/code/34-8-177.md
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index: https://georgiacommons.org/code/index.md
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. § 34-8-178. Voluntary contributions by employers.

Any employer may make voluntary payments in addition to the contributions required under this chapter, and the same shall be credited to the employer’s experience account; provided, however, that such voluntary contributions shall not be used in the computation of reduced rates unless such contributions are paid within 30 days following the date upon which the Commissioner mails notice that such payments may be made with respect to a calendar year, and in no event shall such payments be made later than the expiration of 120 days after the beginning of the year for which such rates are effective. Such voluntary payments when accepted from an employer will not be refunded in whole or in part.

## History

Code 1981, § 34-8-178, enacted by Ga. L. 1995, p. 373, § 4; Ga. L. 1996, p. 693, § 3.