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Official Code of Georgia Annotated

Title 34. LABOR AND INDUSTRIAL RELATIONS · Chapter 8. EMPLOYMENT SECURITY · Article 2. DEFINITIONS

34-8-20. Annual payroll; average annual payroll.

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

  1. (a)

    As used in this chapter, the term ‘‘annual payroll’’ means the total amount of wages for employment paid by an employer during the 12 month period immediately preceding and ending on the computation date.#

  2. (b)

    As used in this chapter, the term ‘‘average annual payroll’’ means the average of the annual payrolls of an employer for the last three 12 month periods immediately preceding the computation date, except that for an employer whose account could have been charged with benefit payments throughout at least 12 but less than 36 consecutive calendar months immediately preceding and ending on the computation date, the term ‘‘average annual payroll’’ means the total amount of wages for employment paid by such employer during the 12 month period immediately preceding and ending on the computation date.#

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, § 34-8-20, enacted by Ga. L. 1991, p. 139, § 1.

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)-2017-pdf.pdf, Volume V26, 2017 edition, pages 154 to 155; merge action: carried; file SHA-256 8ee6134ad6cf.