---
title: O.C.G.A. § 34-8-20. Annual payroll; average annual payroll.
collection: code
id: 34-8-20
cite_as: O.C.G.A. § 34-8-20 (2025)
canonical_url: https://georgiacommons.org/code/34-8-20
md_url: https://georgiacommons.org/code/34-8-20.md
text_url: https://georgiacommons.org/code/34-8-20/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=154
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 / DEFINITIONS
---

# O.C.G.A. § 34-8-20. Annual payroll; average annual payroll.

(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.

(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.

## History

Code 1981, § 34-8-20, enacted by Ga. L. 1991, p. 139, § 1.