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Georgia Commons

Código Oficial de Georgia Anotado

Título 34. LABOR AND INDUSTRIAL RELATIONS · Capítulo 8. EMPLOYMENT SECURITY · Artículo 5. CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS

34-8-155. Benefit experience; variations from standard rate.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

  1. (a)

    Employers shall be classified in accordance with their actual experience in the payment of contributions and with respect to benefits charged against their accounts so that contribution rates will reflect such experience. Employer rates shall be computed based on each employer’s own experience rating record as of the computation date, June 30 of each year. The computed rate shall apply to taxable wages paid during the calendar year immediately following the computation date.#

  2. (b)

    Any employer who has failed to file all required tax and wage reports, including all such reports of all predecessor employers, by the end of the month following any computation date shall be notified by the department of such failure. If the required tax and wage reports remain unfiled 30 days following notice, the employer will not be eligible for a rate computation but shall be assigned the maximum rate allowable after application of the State-wide Reserve Ratio, if computed for such year, as provided in Code Section 34-8-156. Employers having positive reserve accounts will be assigned the maximum rate allowable for positive reserve accounts. Employers having deficit reserve accounts will be assigned the maximum rate allowable for deficit reserve accounts. Such rates shall remain effective until the end of the calendar year for which the rates have been assigned.#

  3. (c)

    For the periods prior to April 1, 1987, or after December 31, 2026, variations from the standard rate of contributions shall be determined in accordance with the following requirements:#

    1. (1)

      If, on the computation date, the total of an employer’s contributions exceeds the total benefits charged to its account, its contribution rate for the following calendar year shall be determined by subtracting benefits charged from contributions and dividing the difference by the employer’s average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date.#

      1. RATE TABLE FOR EMPLOYERS

      2. WITH POSITIVE RESERVE ACCOUNTS

      3. If the excess percentage:

      4. Equals But Is The Contribution

      5. or Less Rate Is

      6. Exceeds Than (Percent)

      7. 0.00 0.86 2.16

      8. 0.86 1.17 2.08

      9. 1.17 1.48 2.00

      10. 1.48 1.79 1.92

      11. 1.79 2.10 1.84

      12. 2.10 2.41 1.76

      13. 2.41 2.72 1.68

      14. 2.72 3.04 1.60

      15. 3.04 3.35 1.52

      16. 3.35 3.65 1.44

      17. 3.65 3.97 1.36

      18. 3.97 4.29 1.28

      19. 4.29 4.60 1.20

      20. 4.60 4.91 1.12

      21. 4.91 5.22 1.04

      22. 5.22 5.53 0.96

      23. 5.53 5.84 0.88

      24. 5.84 6.15 0.80

      25. 6.15 6.47 0.72

      26. 6.47 6.77 0.64

      27. 6.77 7.08 0.56

      28. 7.08 7.40 0.48

      29. 7.04 7.71 0.40

      30. 7.71 8.02 0.32

      31. 8.02 8.33 0.24

      32. 8.33 8.64 0.16

      33. 8.64 8.95 0.08

      34. 8.95 and over 0.04

    2. (2)

      If, on the computation date, the total of an employer’s contributions is less than the total benefits charged to its account, its contribution rate for the following calendar year shall be determined by subtracting contributions from benefits charged and dividing the difference by the employer’s average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date.#

      1. RATE TABLE FOR EMPLOYERS

      2. WITH DEFICIT RESERVE ACCOUNTS

      3. If the deficit percentage:

      4. Equals But Is The Contribution

      5. or Less Rate Is

      6. Exceeds Than (Percent)

      7. 0.0 0.5 2.2

      8. 0.5 1.5 2.4

      9. 1.5 2.5 2.6

      10. 2.5 3.5 2.8

      11. 3.5 4.5 3.0

      12. 4.5 5.5 3.2

      13. 5.5 6.5 3.4

      14. 6.5 7.5 3.6

      15. 7.5 8.5 3.8

      16. 8.5 9.5 4.0

      17. 9.5 10.5 4.2

      18. 10.5 11.5 4.4

      19. 11.5 12.5 4.6

      20. 12.5 13.5 4.8

      21. 13.5 14.5 5.0

      22. 14.5 15.5 5.2

      23. 15.5 and over 5.4

  4. (d)

    For the periods on or after April 1, 1987, but on or before December 31, 1999, variations from the standard rate of contributions shall be determined in accordance with the following requirements:#

    1. (1)

      If, on the computation date, the total of an employer’s contributions exceeds the total benefits charged to its account, its contribution rate for the following calendar year shall be determined by subtracting benefits charged from contributions and dividing the difference by the employer’s average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date.#

      1. RATE TABLE FOR EMPLOYERS

      2. WITH POSITIVE RESERVE ACCOUNTS

      3. If the excess percentage:

      4. Equals But Is The Contribution

      5. or Less Rate Is

      6. Exceeds Than (Percent)

      7. 0.0 0.86 2.125

      8. 0.86 1.17 2.043

      9. 1.17 1.48 1.962

      10. 1.48 1.79 1.881

      11. 1.79 2.10 1.800

      12. 2.10 2.41 1.725

      13. 2.41 2.72 1.643

      14. 2.72 3.04 1.562

      15. 3.04 3.35 1.481

      16. 3.35 3.65 1.400

      17. 3.65 3.97 1.325

      18. 3.97 4.29 1.243

      19. 4.29 4.60 1.162

      20. 4.60 4.91 1.081

      21. 4.91 5.22 1.000

      22. 5.22 5.53 0.925

      23. 5.53 5.84 0.843

      24. 5.84 6.15 0.762

      25. 6.15 6.47 0.681

      26. 6.47 6.77 0.600

      27. 6.77 7.08 0.525

      28. 7.08 7.40 0.443

      29. 7.40 7.71 0.362

      30. 7.71 8.02 0.281

      31. 8.02 8.33 0.200

      32. 8.33 8.64 0.125

      33. 8.64 8.95 0.043

      34. 8.95 0.040

      35. and

      36. over

    2. (2)

      If, on the computation date, the total of an employer’s contributions is less than the total benefits charged to the account of such employer, the contribution rate for the following calendar year shall be determined by subtracting contributions from benefits charged and dividing the difference by the employer’s average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date.#

      1. RATE TABLE FOR EMPLOYERS

      2. WITH DEFICIT RESERVE ACCOUNTS

      3. If the deficit percentage:

      4. Equals But Is The Contribution

      5. or Less Rate Is

      6. Exceeds Than (Percent)

      7. 0.0 0.5 2.16

      8. 0.5 1.5 2.36

      9. 1.5 2.5 2.56

      10. 2.5 3.5 2.76

      11. 3.5 4.5 2.96

      12. 4.5 5.5 3.16

      13. 5.5 6.5 3.36

      14. 6.5 7.5 3.56

      15. 7.5 8.5 3.76

      16. 8.5 9.5 3.96

      17. 9.5 10.5 4.16

      18. 10.5 11.5 4.36

      19. 11.5 12.5 4.56

      20. 12.5 13.5 4.76

      21. 13.5 14.5 5.96

      22. 14.5 15.5 5.16

      23. 15.5 and over 5.40

  5. (e)

    For the periods on or after January 1, 2000, but on or before December 31, 2026, variations from the standard rate of contributions shall be determined in accordance with the following requirements:#

    1. (1)

      If, on the computation date, the total of an employer’s contributions exceeds the total benefits charged to its account, its contribution rate for the following calendar year shall be determined by subtracting benefits charged from contributions and dividing the difference by the employer’s average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date.#

      1. RATE TABLE FOR EMPLOYERS

      2. WITH DEFICIT RESERVE ACCOUNTS

      3. If the excess percentage:

      4. Equals But Is The Contribution

      5. or Less Rate Is

      6. Exceeds Than (Percent)

      7. 0.0 0.86 2.110

      8. 0.86 1.17 2.028

      9. 1.17 1.48 1.947

      10. 1.48 1.79 1.866

      11. 1.79 2.10 1.785

      12. 2.10 2.41 1.710

      13. 2.41 2.72 1.628

      14. 2.72 3.04 1.547

      15. 3.04 3.35 1.466

      16. 3.35 3.65 1.385

      17. 3.65 3.97 1.310

      18. 3.97 4.29 1.228

      19. 4.29 4.60 1.147

      20. 4.60 4.91 1.066

      21. 4.91 5.22 0.985

      22. 5.22 5.53 0.910

      23. 5.53 5.84 0.828

      24. 5.84 6.15 0.747

      25. 6.15 6.47 0.666

      26. 6.47 6.77 0.585

      27. 6.77 7.08 0.510

      28. 7.08 7.40 0.428

      29. 7.40 7.71 0.347

      30. 7.71 8.02 0.266

      31. 8.02 8.33 0.185

      32. 8.33 8.64 0.110

      33. 8.64 8.95 0.028

      34. 8.95 and over 0.025

    2. (2)

      If, on the computation date, the total of an employer’s contributions is less than the total benefits charged to its account, its contribution rate for the following calendar year shall be determined by subtracting contributions from benefits charged and dividing the difference by the employer’s average annual payroll. The resulting percentage will then be applied to the following rate table. Contributions paid by the end of the month following the computation date and contributions paid within 30 days of notice of failure to file all required tax and wage reports will be considered as having been paid on the computation date.#

      1. RATE TABLE FOR EMPLOYERS

      2. WITH DEFICIT RESERVE ACCOUNTS

      3. If the deficit percentage:

      4. Equals But Is The Contribution

      5. or Less Rate Is

      6. Exceeds Than (Percent)

      7. 0.0 0.5 2.15

      8. 0.5 1.5 2.35

      9. 1.5 2.5 2.55

      10. 2.5 3.5 2.75

      11. 3.5 4.5 2.95

      12. 4.5 5.5 3.15

      13. 5.5 6.5 3.35

      14. 6.5 7.5 3.55

      15. 7.5 8.5 3.75

      16. 8.5 9.5 3.95

      17. 9.5 10.5 4.15

      18. 10.5 11.5 4.35

      19. 11.5 12.5 4.55

      20. 12.5 13.5 4.75

      21. 13.5 14.5 4.95

      22. 14.5 15.5 5.15

      23. 15.5 and over 5.40

  6. (f)
    1. (1)

      Subject to the provisions of paragraph (2) of this subsection, contribution rates for experience rated employers for the time periods:#

      1. (A)

        January 1, 2000, to December 31, 2000;#

      2. (B)

        January 1, 2001, to December 31, 2001;#

      3. (C)

        January 1, 2002, to December 31, 2002; and#

      4. (D)

        January 1, 2003, to December 31, 2003#

        1. shall not be imposed above the level of 1.0 percent of statutory contribution rates.

    2. (2)

      The Governor shall have authority to suspend by executive order any future portion of the reduction in calculated rates provided for in paragraph (1) of this subsection in the event the Governor determines, upon the recommendation of the Commissioner, that suspension of said reduction is in the best interests of the State of Georgia.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Code 1981, § 34-8-155, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 1996, p. 670, § 1; Ga. L. 1996, p. 693, § 2; Ga. L. 1999, p. 449, § 3; Ga. L. 1999, p. 521, § 3; Ga. L. 2002, p. 1119, § 4; Ga. L. 2005, p. 1200, § 4/HB 520; Ga. L. 2011, p. 390, § 2/HB 292; Ga. L. 2016, p. 545, § 3/HB 904; Ga. L. 2023, p. 288, § 2/SB 160, effective May 1, 2023.

Amendments

The 2023 amendment, effective May 1, 2023, substituted “December 31, 2026,” for “December 31, 2022,” in subsections (c) and (e).

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t34-(v26)-pdf.pdf, Volumen V26, edición 2017, suplemento de 2025, páginas 53 a 60; acción de fusión: replaced; SHA-256 del archivo fbb5a8d0f75f.