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