---
title: O.C.G.A. § 34-8-181. Additional assessment for new or newly covered employer.
collection: code
id: 34-8-181
cite_as: O.C.G.A. § 34-8-181 (2025)
canonical_url: https://georgiacommons.org/code/34-8-181
md_url: https://georgiacommons.org/code/34-8-181.md
text_url: https://georgiacommons.org/code/34-8-181/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t34-(v26)-pdf.pdf?sfvrsn=ee0fddd_0#page=63
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/34-8-180.md
next: https://georgiacommons.org/code/34-8-182.md
index: https://georgiacommons.org/code/index.md
version: Effective until January 1, 2027.
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: LABOR AND INDUSTRIAL RELATIONS / EMPLOYMENT SECURITY / (EFFECTIVE UNTIL JANUARY 1, 2027.) ADMINISTRATIVE ASSESSMENTS
extraction_warnings:
  - qualifier_changed:Repealed effective January 1, 2023
---

# O.C.G.A. § 34-8-181. Additional assessment for new or newly covered employer.

For periods on or after January 1, 2024, but on or before December 31, 2026, in addition to the rate of employer contributions paid under Code Section 34-8-151, each new or newly covered employer shall pay an administrative assessment of 0.06 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 Section 34-8-158.

## History

Code 1981, § 34-8-181, enacted by Ga. L. 2023, p. 288, § 3/SB 160, effective May 1, 2023.