---
title: O.C.G.A. § 47-2-52. Employer’s duty to deduct and report employee contributions; duty of chief fiscal officer to remit employee contributions; effect of failure to comply.
collection: code
id: 47-2-52
cite_as: O.C.G.A. § 47-2-52 (2025)
canonical_url: https://georgiacommons.org/code/47-2-52
md_url: https://georgiacommons.org/code/47-2-52.md
text_url: https://georgiacommons.org/code/47-2-52/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t47-(v35)-2010-pdf.pdf?sfvrsn=7d4bbd90_0#page=84
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/47-2.md
previous: https://georgiacommons.org/code/47-2-51.1.md
next: https://georgiacommons.org/code/47-2-53.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: RETIREMENT AND PENSIONS / EMPLOYEES’ RETIREMENT SYSTEM OF GEORGIA / EMPLOYEE AND EMPLOYER CONTRIBUTIONS AND CREATION OF FUNDS FOR CONTRIBUTIONS, BENEFITS, AND ADMINISTRATIVE EXPENSES
---

# O.C.G.A. § 47-2-52. Employer’s duty to deduct and report employee contributions; duty of chief fiscal officer to remit employee contributions; effect of failure to comply.

Each employer responsible for the payment of compensation to contributing members shall deduct and collect from each member’s salary the employee contributions required under the retirement system and shall make a monthly report of such actions in such manner and form as are required by the chief fiscal officer of his employer. Such deductions may be made from future payments or reimbursement check to the employer. It shall be the duty of the chief fiscal officer of each employer to make monthly remittance of employees’ contributions to the board of trustees. Should any employer fail to collect employee contributions or to make reports as required in this Code section, the appropriate employer shall withhold all funds allotted to such employer until he has fully complied with this Code section.

## History

Ga. L. 1949, p. 138, § 13.