---
title: O.C.G.A. § 45-18-36. Salary deductions; records of individual account information.
collection: code
id: 45-18-36
cite_as: O.C.G.A. § 45-18-36 (2025)
canonical_url: https://georgiacommons.org/code/45-18-36
md_url: https://georgiacommons.org/code/45-18-36.md
text_url: https://georgiacommons.org/code/45-18-36/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t45-(v33)-pdf.pdf?sfvrsn=c5ce751b_0#page=128
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: PUBLIC OFFICERS AND EMPLOYEES / EMPLOYEES’ INSURANCE AND BENEFITS PLANS / DEFERRED COMPENSATION PLANS
---

# O.C.G.A. § 45-18-36. Salary deductions; records of individual account information.

(a) The salary reduction or deductions referred to in this article shall be instituted:

(1) At the request of the participating employees by the payroll departments applicable to the respective employees; or

(2) Pursuant to an automatic enrollment arrangement permitted by and operated in accordance with applicable federal laws and regulations.

(b) Records of participation agreements, payroll deductions, investment options, and other individual account information shall be maintained as confidential by the administrator. The records shall not be disclosed except as necessary to accomplish the purposes of this article or in cases where a subpoena has been issued for the purpose of discovery or as otherwise authorized in writing by the employee. This prohibition shall not bar federal, state, or local tax authorities from such access to the records as may be necessary to establish the tax status or liability of a participating employee.

## History

Ga. L. 1974, p. 198, § 8; Ga. L. 1989, p. 313, § 1; Ga. L. 2005, p. 134, § 1/HB 275; Ga. L. 2018, p. 743, § 2/SB 333.

## Amendments

The 2018 amendment, effective May 8, 2018, substituted the present provisions of subsection (a) for the former provisions, which read: “The salary reduction or deductions referred to in this article shall be instituted at the request of the participating employees by the payroll departments applicable to the respective employees.”