---
title: O.C.G.A. § 34-8-27. Common paymaster.
collection: code
id: 34-8-27
cite_as: O.C.G.A. § 34-8-27 (2025)
canonical_url: https://georgiacommons.org/code/34-8-27
md_url: https://georgiacommons.org/code/34-8-27.md
text_url: https://georgiacommons.org/code/34-8-27/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=157
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
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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. § 34-8-27. Common paymaster.

As used in this chapter, the term ‘‘common paymaster’’ means one of two or more related corporations which concurrently employ the same individual and which is designated to remunerate such individual for services performed for all such related corporations. Upon approval by the Commissioner, the common paymaster shall be considered the employer of such individual and shall be responsible for contributions due on wages paid. Each of the related corporations shall be considered to have paid as remuneration to such individual only the amounts actually disbursed by it to such individual and shall not be considered to have paid as remuneration to such individual amounts actually disbursed to such individual by the common paymaster.

## History

Code 1981, § 34-8-27, enacted by Ga. L. 1991, p. 139, § 1.