--- title: O.C.G.A. § 45-18-31. Deferred compensation plans authorized for state, municipalities, counties, or other political subdivisions. collection: code id: 45-18-31 cite_as: O.C.G.A. § 45-18-31 (2025) canonical_url: https://georgiacommons.org/code/45-18-31 md_url: https://georgiacommons.org/code/45-18-31.md text_url: https://georgiacommons.org/code/45-18-31/text source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t45-(v33)-2016-pdf.pdf?sfvrsn=cde47f8a_0#page=535 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/45-18.md previous: https://georgiacommons.org/code/45-18-30.md next: https://georgiacommons.org/code/45-18-32.md index: https://georgiacommons.org/code/index.md version: the only printed version in_force: true current_through: Including Acts of the 2025 Regular Session of the General Assembly heading_path: PUBLIC OFFICERS AND EMPLOYEES / EMPLOYEES’ INSURANCE AND BENEFITS PLANS / DEFERRED COMPENSATION PLANS --- # O.C.G.A. § 45-18-31. Deferred compensation plans authorized for state, municipalities, counties, or other political subdivisions. The state or any county, municipality, or other political subdivision may contract with any employee to defer, in whole or in part, any portion of such employee’s compensation under a deferred compensation plan; and the state, county, municipality, or other political subdivision may provide the deferred compensation plan itself or it may contract with any company qualified to do business in this state to provide such benefits. ## History Ga. L. 1974, p. 198, § 2; Ga. L. 2005, p. 134, § 1/HB 275.