Official Code of Georgia Annotated

Title 34. LABOR AND INDUSTRIAL RELATIONS · Chapter 8. EMPLOYMENT SECURITY · Article 6. (EFFECTIVE UNTIL JANUARY 1, 2027.) ADMINISTRATIVE ASSESSMENTS

34-8-180. Assessment on wages; quarterly payment.

Active

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

Effective until January 1, 2027.In force today: Effective until January 1, 2027.

(a)
For periods on or after January 1, 2024, but on or before December 31, 2026, there is created an administrative assessment of 0.06 percent to be assessed upon all wages as defined in Code Section 34-8-49, except the wages of:#
1. (1)
  Employers that have elected to make payments in lieu of contributions as provided by Code Section 34-8-158 or that are liable for the payment of contributions as provided in such Code section; or#
2. (2)
  Employers that, by application of the State-wide Reserve Ratio as provided in Code Section 34-8-156, have been assigned the minimum positive reserve rate or the maximum deficit reserve rate.#
(b)
Assessments pursuant to this Code section shall become due and shall be paid by each employer and shall be reported on the employer’s quarterly tax and wage report according to such rules and regulations as the Commissioner may prescribe. Assessments provided for in this Code section shall not be deducted, in whole or in part, from the remuneration of any individual in the employ of the employer. Any deduction in violation of this subsection is unlawful.#

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, § 34-8-180, enacted by Ga. L. 2023, p. 288, § 3/SB 160, effective May 1, 2023.

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 62 to 63; merge action: replaced; file SHA-256 fbb5a8d0f75f.

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