---
title: Title 34, Chapter 8. Employment Security
collection: code
id: code:chapter:34-8
canonical_url: https://georgiacommons.org/code/title/34/chapter/8
md_url: https://georgiacommons.org/code/34-8.md
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.md
previous: https://georgiacommons.org/code/34-7.md
next: https://georgiacommons.org/code/34-9.md
index: https://georgiacommons.org/code/index.md
heading: EMPLOYMENT SECURITY
title_heading: LABOR AND INDUSTRIAL RELATIONS
section_count: 144
full_url: https://georgiacommons.org/code/34-8.md?full=1
---

# Title 34, Chapter 8. Employment Security

Title 34. Labor and Industrial Relations

144 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/34-8.md?full=1 (capped, with a pointer to continue).

- 34-8-1, Short title, active, https://georgiacommons.org/code/34-8-1.md
- 34-8-2, Declaration of public policy, active, https://georgiacommons.org/code/34-8-2.md
- 34-8-3, Right of General Assembly to amend or repeal chapter; effect, active, https://georgiacommons.org/code/34-8-3.md
- 34-8-4, Representation by Attorney General, active, https://georgiacommons.org/code/34-8-4.md
- 34-8-20, Annual payroll; average annual payroll, active, https://georgiacommons.org/code/34-8-20.md
- 34-8-21, Base period; alternative base period, active, https://georgiacommons.org/code/34-8-21.md
- 34-8-22, Benefits, active, https://georgiacommons.org/code/34-8-22.md
- 34-8-23, Benefit year, active, https://georgiacommons.org/code/34-8-23.md
- 34-8-24, Bona fide in the labor market, active, https://georgiacommons.org/code/34-8-24.md
- 34-8-25, Calendar quarter, active, https://georgiacommons.org/code/34-8-25.md
- 34-8-26, Commissioner, active, https://georgiacommons.org/code/34-8-26.md
- 34-8-27, Common paymaster, active, https://georgiacommons.org/code/34-8-27.md
- 34-8-28, Computation date, active, https://georgiacommons.org/code/34-8-28.md
- 34-8-29, Contributions; payments in lieu of contributions, active, https://georgiacommons.org/code/34-8-29.md
- 34-8-30, Deductible earnings, active, https://georgiacommons.org/code/34-8-30.md
- 34-8-31, Department, active, https://georgiacommons.org/code/34-8-31.md
- 34-8-32, Employee leasing company, active, https://georgiacommons.org/code/34-8-32.md
- 34-8-33, Employer, active, https://georgiacommons.org/code/34-8-33.md
- 34-8-34, Employing unit, active, https://georgiacommons.org/code/34-8-34.md
- 34-8-35, Employment, active, https://georgiacommons.org/code/34-8-35.md
- 34-8-36, Employment office, active, https://georgiacommons.org/code/34-8-36.md
- 34-8-37, Employment Security Administration Fund, active, https://georgiacommons.org/code/34-8-37.md
- 34-8-38, Experience rating account, active, https://georgiacommons.org/code/34-8-38.md
- 34-8-39, Extended benefits, active, https://georgiacommons.org/code/34-8-39.md
- 34-8-40, Fund, active, https://georgiacommons.org/code/34-8-40.md
- 34-8-41, Insured work, active, https://georgiacommons.org/code/34-8-41.md
- 34-8-42, Liable employer, active, https://georgiacommons.org/code/34-8-42.md
- 34-8-43, Most recent employer, active, https://georgiacommons.org/code/34-8-43.md
- 34-8-44, State, active, https://georgiacommons.org/code/34-8-44.md
- 34-8-45, Supplemental unemployment benefits, active, https://georgiacommons.org/code/34-8-45.md
- 34-8-46, Temporary help contracting firm, active, https://georgiacommons.org/code/34-8-46.md
- 34-8-47, Unemployed; unemployment, active, https://georgiacommons.org/code/34-8-47.md
- 34-8-48, Valid claim, active, https://georgiacommons.org/code/34-8-48.md
- 34-8-49, Wages, active, https://georgiacommons.org/code/34-8-49.md
- 34-8-50, Week, active, https://georgiacommons.org/code/34-8-50.md
- 34-8-51, Weekly benefit amount, active, https://georgiacommons.org/code/34-8-51.md
- 34-8-52, Governor’s designee, active, https://georgiacommons.org/code/34-8-52.md
- 34-8-53, Issue date, active, https://georgiacommons.org/code/34-8-53.md
- 34-8-70, Duties and powers of Commissioner, active, https://georgiacommons.org/code/34-8-70.md
- 34-8-71, Distribution of text of chapter and other materials, active, https://georgiacommons.org/code/34-8-71.md
- 34-8-72, Appointment of state and local or industry advisory councils, active, https://georgiacommons.org/code/34-8-72.md
- 34-8-73, Department to administer chapter and programs; authority to create, and delegate powers and duties to, Employment Security Agency, active, https://georgiacommons.org/code/34-8-73.md
- 34-8-74, Appointment, compensation, powers, and duties of personnel administering chapter, active, https://georgiacommons.org/code/34-8-74.md
- 34-8-75, Experience rating committee, active, https://georgiacommons.org/code/34-8-75.md
- 34-8-76, Duties of Commissioner to reduce and prevent unemployment, active, https://georgiacommons.org/code/34-8-76.md
- 34-8-77, Creation and financing of State Employment Service; cooperation with federal agencies; authority to establish and maintain free public employment offices, active, https://georgiacommons.org/code/34-8-77.md
- 34-8-78, Board of review; appointment, term of office, compensation, and removal of members, active, https://georgiacommons.org/code/34-8-78.md
- 34-8-79, State and federal cooperation in administration of chapter, active, https://georgiacommons.org/code/34-8-79.md
- 34-8-80, Payment of compensation under two or more state unemployment compensation laws, active, https://georgiacommons.org/code/34-8-80.md
- 34-8-81, Creation of Employment Security Administration Fund; sources of money for fund; management and control of moneys, active, https://georgiacommons.org/code/34-8-81.md
- 34-8-82, State reimbursement of Employment Security Administration Fund for moneys lost, wrongfully expended, or overexpended, active, https://georgiacommons.org/code/34-8-82.md
- 34-8-83, Establishment, composition, and administration of Unemployment Compensation Fund, active, https://georgiacommons.org/code/34-8-83.md
- 34-8-84, Commissioner as custodian of fund; establishment of accounts within fund; deposits of money in accounts, active, https://georgiacommons.org/code/34-8-84.md
- 34-8-85, Withdrawals from Unemployment Trust Fund for expenditures under chapter, active, https://georgiacommons.org/code/34-8-85.md
- 34-8-86, Management of funds upon discontinuance of Unemployment Trust Fund, active, https://georgiacommons.org/code/34-8-86.md
- 34-8-87, Borrowing funds from United States Treasury upon depletion of Unemployment Compensation Fund, active, https://georgiacommons.org/code/34-8-87.md
- 34-8-88, Necessary powers in discharge of duties, active, https://georgiacommons.org/code/34-8-88.md
- 34-8-89, Application for order requiring persons to obey subpoena issued by Commissioner, active, https://georgiacommons.org/code/34-8-89.md
- 34-8-90, Authority to lease property, repealed (no version in force today), https://georgiacommons.org/code/34-8-90.md
- 34-8-91, Benefits limited to extent funds are available, active, https://georgiacommons.org/code/34-8-91.md
- 34-8-92, Disposition of fines, penalties, and interest collected; amounts collected pursuant to Code Section 34-8-255 to be returned to Unemployment Compensation Fund, active, https://georgiacommons.org/code/34-8-92.md
- 34-8-93, Construction of chapter; severability, active, https://georgiacommons.org/code/34-8-93.md
- 34-8-120, Legislative intent, active, https://georgiacommons.org/code/34-8-120.md
- 34-8-121, Information or records shall be private and confidential; release authorized; maintenance of records; disclosure of private and confidential information; destruction of outdated records, active, https://georgiacommons.org/code/34-8-121.md
- 34-8-122, Communications between employer and employee, or between employer or employee and department, privileged, active, https://georgiacommons.org/code/34-8-122.md
- 34-8-123, Commissioner’s authority to adopt, amend, or rescind rules and regulations, active, https://georgiacommons.org/code/34-8-123.md
- 34-8-124, Access to records and information by individuals and employing units; fee for copies, active, https://georgiacommons.org/code/34-8-124.md
- 34-8-125, Access to information or records by governmental agencies; penalty for violation, active, https://georgiacommons.org/code/34-8-125.md
- 34-8-126, Information or records available to parties to judicial or formal administrative proceedings, active, https://georgiacommons.org/code/34-8-126.md
- 34-8-127, Disclosure of information or records when necessary to permit private parties to assist in operation of department; penalty for violations; enforcement by Attorney General, active, https://georgiacommons.org/code/34-8-127.md
- 34-8-128, Disclosure of information to contracting governmental or private organizations, active, https://georgiacommons.org/code/34-8-128.md
- 34-8-129, Disclosure of information or records when identifying information deleted, active, https://georgiacommons.org/code/34-8-129.md
- 34-8-130, Prevention of fraud and abuse of the Unemployment Trust Fund, active, https://georgiacommons.org/code/34-8-130.md
- 34-8-150, Payment of contributions by employers; deferral of de minimis amounts, active, https://georgiacommons.org/code/34-8-150.md
- 34-8-151, Rate of employer contributions, active, https://georgiacommons.org/code/34-8-151.md
- 34-8-152, Standard rate, active, https://georgiacommons.org/code/34-8-152.md
- 34-8-153, Liability of succeeding employer; computation of rate of contributions; transfers between employers with substantially common ownership, management, or control; transfers made for the purpose of obtaining a lower rate of contribution; penalties for violations, active, https://georgiacommons.org/code/34-8-153.md
- 34-8-154, Separate accounts, active, https://georgiacommons.org/code/34-8-154.md
- 34-8-155, Benefit experience; variations from standard rate, active, https://georgiacommons.org/code/34-8-155.md
- 34-8-156, State-wide Reserve Ratio; reduction in tax rate, active, https://georgiacommons.org/code/34-8-156.md
- 34-8-157, Regular benefits paid to be charged against experience rating account, active, https://georgiacommons.org/code/34-8-157.md
- 34-8-158, Financing benefits paid employees of governmental entities and nonprofit organizations, active, https://georgiacommons.org/code/34-8-158.md
- 34-8-159, Specific provisions for payments in lieu of contributions, active, https://georgiacommons.org/code/34-8-159.md
- 34-8-159.1, Installment payments by nonprofit organizations for finance unemployment benefits, active, https://georgiacommons.org/code/34-8-159.1.md
- 34-8-160, Surety bond required, active, https://georgiacommons.org/code/34-8-160.md
- 34-8-161, Group accounts, active, https://georgiacommons.org/code/34-8-161.md
- 34-8-162, Establishment, administration, and contents of cash deposit escrow fund; deposit in and withdrawals from fund, active, https://georgiacommons.org/code/34-8-162.md
- 34-8-163, Terminating liability to fund, active, https://georgiacommons.org/code/34-8-163.md
- 34-8-164, Applications for adjustment or refund, active, https://georgiacommons.org/code/34-8-164.md
- 34-8-165, Tax and wage reports; penalty for failure to file; fraudulent reports, active, https://georgiacommons.org/code/34-8-165.md
- 34-8-166, Interest on delinquent contribution payments; waiver; reports, active, https://georgiacommons.org/code/34-8-166.md
- 34-8-167, Collection of delinquent contribution payments generally, active, https://georgiacommons.org/code/34-8-167.md
- 34-8-168, Authorized collection procedures; application of moneys obtained; procedure to contest execution; Attorney General to represent Commissioner; Commissioner’s rights, authority, and prerogatives, active, https://georgiacommons.org/code/34-8-168.md
- 34-8-169, Commissioner’s authority to contract with outside entities to provide debt collection services, active, https://georgiacommons.org/code/34-8-169.md
- 34-8-170, Commissioner authorized to estimate contributions due; notice of assessment; jeopardy assessment, active, https://georgiacommons.org/code/34-8-170.md
- 34-8-171, Injunction against employing individuals if reports or payments due, active, https://georgiacommons.org/code/34-8-171.md
- 34-8-172, Surety bond required of employee leasing company, active, https://georgiacommons.org/code/34-8-172.md
- 34-8-173, Release or subordination of property subject to lien; authority to settle and compromise payment of contributions; annual reports, active, https://georgiacommons.org/code/34-8-173.md
- 34-8-174, Payment of contributions in event of legal dissolution or distribution, active, https://georgiacommons.org/code/34-8-174.md
- 34-8-175, Payment of contributions when employing unit sells or transfers business or stock of goods, active, https://georgiacommons.org/code/34-8-175.md
- 34-8-176, Applicability of collection, penalty, and sanction provisions to public employers, active, https://georgiacommons.org/code/34-8-176.md
- 34-8-177, Procedure for collecting delinquent contribution payments from public employers, active, https://georgiacommons.org/code/34-8-177.md
- 34-8-178, Voluntary contributions by employers, active, https://georgiacommons.org/code/34-8-178.md
- 34-8-180, Assessment on wages; quarterly payment, active, https://georgiacommons.org/code/34-8-180.md
- 34-8-181, Additional assessment for new or newly covered employer, active, https://georgiacommons.org/code/34-8-181.md
- 34-8-182, Allocation of funds, active, https://georgiacommons.org/code/34-8-182.md
- 34-8-183, Regulatory authority, active, https://georgiacommons.org/code/34-8-183.md
- 34-8-184, Administration of article; authority of Commissioner, active, https://georgiacommons.org/code/34-8-184.md
- 34-8-185, Repealer, active, https://georgiacommons.org/code/34-8-185.md
- 34-8-190, Requirements governing claims for benefits, active, https://georgiacommons.org/code/34-8-190.md
- 34-8-191, Benefits to be paid pursuant to rules and regulations, active, https://georgiacommons.org/code/34-8-191.md
- 34-8-192, Initial determination and redetermination of eligibility for, amount of, and duration of benefits, active, https://georgiacommons.org/code/34-8-192.md
- 34-8-193, Determination of weekly benefit amount, active, https://georgiacommons.org/code/34-8-193.md
- 34-8-194, Grounds for disqualification of benefits, active, https://georgiacommons.org/code/34-8-194.md
- 34-8-195, Determination of eligibility for unemployment benefits generally; eligibility while in training; deductions and withholdings from compensation, active, https://georgiacommons.org/code/34-8-195.md
- 34-8-196, Determination of eligibility for benefits of persons performing certain services; eligibility for benefits of aliens performing services, active, https://georgiacommons.org/code/34-8-196.md
- 34-8-197, Eligibility requirements for extended benefits, active, https://georgiacommons.org/code/34-8-197.md
- 34-8-198, Payment of child support obligation from benefits, active, https://georgiacommons.org/code/34-8-198.md
- 34-8-199, Definitions; disclosure; withholding uncollected overissuance, active, https://georgiacommons.org/code/34-8-199.md
- 34-8-220, Appointment of hearing officers to hear and decide appealed decisions, active, https://georgiacommons.org/code/34-8-220.md
- 34-8-221, Review of decision of hearing officer by board of review, active, https://georgiacommons.org/code/34-8-221.md
- 34-8-222, Procedure for appeal of claims to board of review; record of proceedings, active, https://georgiacommons.org/code/34-8-222.md
- 34-8-223, Procedure for judicial review of final decisions of board of review, active, https://georgiacommons.org/code/34-8-223.md
- 34-8-224, Fee for witnesses subpoenaed under article, active, https://georgiacommons.org/code/34-8-224.md
- 34-8-250, Prohibited agreements and activities; penalty, active, https://georgiacommons.org/code/34-8-250.md
- 34-8-251, Fees for claiming benefits prohibited; attorney’s fees; penalty, active, https://georgiacommons.org/code/34-8-251.md
- 34-8-252, Assignment, pledge, or encumbrance of right to benefits void; benefits exempt; waiver of exemption void, active, https://georgiacommons.org/code/34-8-252.md
- 34-8-253, Obedience to subpoena required; self-incrimination; quashing, modification, or withdrawal of subpoena, active, https://georgiacommons.org/code/34-8-253.md
- 34-8-254, Overpayments, active, https://georgiacommons.org/code/34-8-254.md
- 34-8-255, Effect of false statements and misrepresentations made to obtain or increase benefits, active, https://georgiacommons.org/code/34-8-255.md
- 34-8-256, Penalties for false representation or fraudulent claims, active, https://georgiacommons.org/code/34-8-256.md
- 34-8-257, Civil penalties; waiver of any penalty, fine, or assessment, active, https://georgiacommons.org/code/34-8-257.md
- 34-8-270, Short title, active, https://georgiacommons.org/code/34-8-270.md
- 34-8-271, Legislative findings, declarations, and intent, active, https://georgiacommons.org/code/34-8-271.md
- 34-8-272, Definitions, active, https://georgiacommons.org/code/34-8-272.md
- 34-8-273, Development and administration of program; applicability and time period of program, active, https://georgiacommons.org/code/34-8-273.md
- 34-8-274, Application for amnesty; conditions of participation in program; installment payments; penalties or criminal action, active, https://georgiacommons.org/code/34-8-274.md
- 34-8-275, Amnesty granted to employers meeting requirements; exceptions, active, https://georgiacommons.org/code/34-8-275.md
- 34-8-276, Interest on installment agreements, active, https://georgiacommons.org/code/34-8-276.md
- 34-8-277, Administrative regulations, forms, and instructions; publicizing program, active, https://georgiacommons.org/code/34-8-277.md
- 34-8-278, Accounting procedures; disposition of collections, active, https://georgiacommons.org/code/34-8-278.md
- 34-8-279, Collection fees, active, https://georgiacommons.org/code/34-8-279.md
- 34-8-280, Debt collection services, active, https://georgiacommons.org/code/34-8-280.md
- 34-8-290, Work share as alternative to layoffs; program requirements, active, https://georgiacommons.org/code/34-8-290.md