---
title: O.C.G.A. § 47-3-42. Employer’s duty to deduct, collect, and remit employee contributions; effect of failure to deduct, collect, and remit such contributions.
collection: code
id: 47-3-42
cite_as: O.C.G.A. § 47-3-42 (2025)
canonical_url: https://georgiacommons.org/code/47-3-42
md_url: https://georgiacommons.org/code/47-3-42.md
text_url: https://georgiacommons.org/code/47-3-42/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=273
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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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 / TEACHERS RETIREMENT SYSTEM OF GEORGIA / EMPLOYEE AND EMPLOYER CONTRIBUTIONS; CREATION OF FUNDS FOR CONTRIBUTIONS, BENEFITS, AND ADMINISTRATIVE EXPENSES
---

# O.C.G.A. § 47-3-42. Employer’s duty to deduct, collect, and remit employee contributions; effect of failure to deduct, collect, and remit such contributions.

(a) It shall be the duty of each county board of education, the board of education of each independent school system, and of each and every employer of teachers to deduct and collect the required employee contributions from each teacher’s salary and to make monthly remittance of such amounts to the board of trustees. Each employer shall likewise make the required employer contribution and shall make monthly remittance of such amounts to the board of trustees along with employee contributions. Each employer shall remit the required employee and employer contributions to the board of trustees by the tenth calendar day of the month following the month for which the contributions were made. In the case of the failure or refusal of the employer to remit the employee and employer contributions on or before the tenth calendar day of the month following the month for which the contributions were made, there shall be added to the total amount of remittance due the sum of 11/2 percent of the amount of the remittance if the failure or refusal is for not more than one month, and an additional 11/2 percent for each additional month or fraction of a month during which the failure or refusal continues.

(b) If any employer fails to collect or remit the employee or employer contributions in the manner set forth in subsection (a) of this Code section, it shall be the duty of the board of trustees to notify the State Board of Education of such failure and it shall be the duty of the State Board of Education to withhold from the employer which has failed to comply with subsection (a) of this Code section all appropriations allotted to such employer until such employer has fully complied with subsection (a) of this Code section by making remittance of the sums of contributions required of employees and employers under this chapter.

## History

Ga. L. 1947, p. 1155, §§ 1, 2; Ga. L. 1962, p. 723, § 8; Ga. L. 1982, p. 975, §§ 1, 2.