Ga. Comp. R. & Regs. R. 300-2-2-.02 - Employer Tax and Wage Reports

Current through Rules and Regulations filed through April 4, 2022

(1)
(a) Except as otherwise provided in these rules for the annual reporting of wages and taxes by employers with domestic employment only, each employer, pursuant to the provisions of O.C.G.A. Sections 34-8-121 and 34-8-165, shall complete and file with the department on or before the last day of the month following the end of each calendar quarter an "Employer's Quarterly Tax and Wage Report", for report of wages paid and taxes due with respect to such quarter, listing the full first and last name, a valid social security number, and amount of wages paid to each individual employee. For all quarterly reporting periods after March 31, 2020:
1. Employers with more than twenty-five (25) employees, shall submit an "Employer's Quarterly Tax and Wage Report," electronically in a format approved by the Commissioner. If submitted by any other means the "Employer's Quarterly Tax and Wage Report," shall be deemed as not received by the department and may be returned to the employer. Pursuant to O.C.G.A. Section 34-8-165, a penalty shall apply if the "Employer's Quarterly Tax and Wage Report" is filed after the due date.
2. Employers with twenty-five (25) employees or less, shall submit an "Employer's Quarterly Tax and Wage Report," electronically or in a format approved by the Commissioner for Employer with 100 or less employees. If submitted by any other means the "Employer's Quarterly Tax and Wage Report," shall be deemed as not received by the department and may be returned to the employer. Pursuant to O.C.G.A. Section 34-8-165, a penalty shall apply if the "Employer's Quarterly Tax and Wage Report" is filed after the due date.
(b)
1. Whenever additional wage information is needed by the department to determine alternative base period wages pursuant to O.C.G.A. Section 34-8-21(b), or to determine regular or alternative base period wages for any individual employed in domestic service by an employer under O.C.G.A. Section 34-8-22(a) (2) with domestic employment only, each employer shall report such additional wage information as may be requested by the department. Employers shall report the additional wage information to the department by the date designated by the department in its request. An employer shall have ten (10) days from the date of mailing of the department's request to report such additional information.
2. A report of additional wage data made in response to a department request under subparagraph (b)(1) is not a substitute for quarterly wage reports required under paragraph (a) above or for annual reports required of employers with domestic employment only. A report of additional wage data made in response to a department request under subparagraph (b)(1) shall not relieve the employer from properly reporting all wage information with the appropriate quarterly or annual report, when such report is due.
3. Whenever additional wage information requested by the department under subparagraph (b)(1) above is not received by the department within the time required, the department may use documentary information supplied by the claimant (cash receipts, wage check stubs, and Internal Revenue Service tax forms 1099 or W-2) to determine base period wages.
(2) An employer receiving Form DOL-10, "Notice of Status Determination", or other forms that may hereafter be adopted for notice to employer of liability for taxes, shall immediately complete and file such reports for all completed calendar quarters from the effective date of liability.
(3) Instructions on or prescribed for any report form, method or format now or hereafter required by the Commissioner shall have the force and effect of rules issued pursuant to O.C.G.A. Sections 34-8-70, 34-8-121 and 34-8-150.
(4) The "Employer's Quarterly Tax and Wage Report", regardless of the form, method or format used by the employer, is deemed as received when the completed report is delivered to the department. Such reports shall be completed in accordance with the instructions on the forms or as prescribed for the report method or format used.
(a) All wages paid an employee in insured employment by an employer shall be reported for the quarter in which payment was actually made to the employee. When payment has been made by check, the remuneration shall be reported for the quarter in which the employee's paycheck is dated. In the event the remuneration is paid in cash, or any medium other than cash or check, the remuneration shall be reported for the quarter in which the cash or benefit was received by the employee. Such reports shall include all information with respect to administrative assessments pursuant to O.C.G.A. Section 34-8-180, et seq.
1. This information shall be reported on the same form, by the same method, or in the same format, and shall be submitted at the same time, as all other information on the "Employer's Quarterly Tax and Wage Report" except as otherwise provided herein. Employers of domestic workers under O.C.G.A. Section 34-8-33(a)(2) with domestic employment only shall complete and file reports annually with the department on or before January 31st of each year for the prior calendar year; such annual reports shall be on such form(s) as may hereafter be adopted for report of wages paid and taxes due with respect to such domestic employment during each calendar year, listing the full first and last name, valid social security number, and amount of quarterly wages paid to each individual domestic employee. Except for the annual reporting of wages and taxes and the additional wage data reporting requirements of subparagraph (1)(b)1. above and Rule 300-2-3-.01(6), when applicable, requirements for reporting wages by employers of domestic employment only shall be the same as for other employers.
2. All wages as described above in this subparagraph shall be applied against the employer's rate of contribution as well as the administrative assessment.
3. Any assessments which are not paid when due shall be collected in the same manner as that provided in the Employment Security Law for the collection of contributions, taxes, penalties, interest, costs and reimbursements in lieu of contributions. Any amount due as an assessment may be included in tax executions along with other such payments due, or may be collected by separate tax executions.
(i) Any assessment which becomes delinquent, regardless of whether other funds are due from the respective employer, shall bear interest at the rate provided for delinquent contributions in O.C.G.A. Section 34-8-166.
(ii) Any delinquent assessment shall become the personal debt of the person required under the provisions of O.C.G.A. Section 34-8-167 to file returns or to pay assessments provided under O.C.G.A. Section 34-8-180, et seq.
(b) Wages omitted from the regular report filed for any quarter shall be reported on separate forms by quarters, properly identified as "supplemental", and showing the reason for omission from the regular report. Taxes on such wages shall be computed at the rate in effect during the quarter in which the wages were paid.
(c) Any employer who discontinues business or transfers a part or all of the assets of a business shall, within ten (10) days after such discontinuance or transfer, file wage reports covering all operations not theretofore reported and give notice to the department in writing of the following:
1. The date of such discontinuance or transfer;
2. Whether there are any insolvency proceedings involved;
3. Whether there is a successor or acquirer of such business;
4. The name and address of such acquirer, if any; and
5. The date on which the employer ceased to employ workers.
(d) The acquirer of any portion of a business of another shall notify the department in writing, within ten (10) days from the date of the acquisition, of the following:
1. From whom acquired;
2. Whether acquirer is an individual, partnership or corporation (if a partnership, the name, address and legal domicile of each partner); and
3. The date on which such acquisition occurred.
(e) The acquirer of any portion of a business shall comply with all of the conditions of O.C.G.A. Section 34-8-175 relating to the filing of reports, the payment of contributions, interest and penalties.
(f) An employer which has no employment in a calendar quarter, shall, within the prescribed time, write across the face of the report "No Employment" and shall date, sign and mail the report.
(g) Any receiver, trustee in bankruptcy or other representative of any legal trust shall within ten (10) days after succeeding to the control or management of any business or estate of any employer, notify the department giving the following information:
1. The number and style of the case in which an order was entered authorizing it to act; and
2. A copy of the order of appointment.

Notes

Ga. Comp. R. & Regs. R. 300-2-2-.02
O.C.G.A. ยงยง 34-2-6(a)(4), 34-8-70, 34-8-83, 34-8-150, 34-8-158, 34-8-159, 34-8-165, 34-8-180.
Original Rule entitled "Hazardous Materials Overhead" adopted. F. and eff. May 18, 1965. Amended: Rule renumbered as 300-3-2-.02 and Rule 300-1-2-.02, entitled "Reports," renumbered as 300-2-2-.02. F. May 20, 1966; eff. June 8, 1966. Repealed: New Rule entitled "Employer Tax and Wage Reports" adopted. F. Oct. 16, 1974; eff. Nov. 5, 1974. Amended: F. Nov. 4, 1976; eff. Nov. 24, 1976. Repealed: New Rule of same title adopted. F. June 29, 1979; eff. July 19, 1979. Repealed: New Rule of same title adopted. F. Oct. 24, 1983; eff. Nov. 13, 1983. Amended: F. Jan. 9, 1989; eff. Jan. 29, 1989. Repealed: New Rule of same title adopted. F. Aug. 28, 1992; eff. Sept. 17, 1992. Amended: F. June 25, 1998; eff. July 15, 1998. Amended: F. Dec. 10, 2002; eff. Jan. 1, 2003, as specified by the Agency. Amended: F. Jan. 24, 2020; eff. Feb. 13, 2020.

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